ANDI.AI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ANDI.AI
Largest movements
- Stocks and contracts -€49,393
down €49,393 (-19.0%), from €260,371 to €210,978
- Tangible fixed assets -€32,760
down €32,760 (-10.9%), from €299,476 to €266,716
of which Furniture and vehicles: -€23,666
- Financial fixed assets -€9,000
down €9,000 (-40.0%), from €22,500 to €13,500
- Other debts +€247,119
up €247,119 (+33.1%), from €745,525 to €992,644
- Profit (loss) carried forward -€187,094
down €187,094 (-52.1%), from -€359,170 to -€546,264
- Trade debts -€133,593
down €133,593 (-69.6%), from €192,011 to €58,418
- Tax, wage and social debts -€12,958
down €12,958 (-32.9%), from €39,418 to €26,460
of which Remuneration and social security: -€7,689
- Advances received -€7,661
down €7,661 (-100.0%), from €7,661 to €0
- Gross operating margin +€47,978
up €47,978, from -€40,773 to €7,205
- Staff costs -€30,846
down €30,846 (-18.5%), from €166,749 to €135,903
- Depreciation +€25,678
up €25,678 (+108.9%), from €23,570 to €49,248
- Financial charges -€2,336
down €2,336 (-26.4%), from €8,846 to €6,510
- Financial income -€565
down €565 (-97.6%), from €579 to €14
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €655,449 | €562,557 | -€92,891 | -14.2% |
| Formation expenses | 20 | €606 | €347 | -€259 | -42.7% |
| Fixed assets | 21/28 | €339,461 | €293,654 | -€45,807 | -13.5% |
| Intangible fixed assets | 21 | €17,485 | €13,438 | -€4,047 | -23.1% |
| Tangible fixed assets | 22/27 | €299,476 | €266,716 | -€32,760 | -10.9% |
| Furniture and vehicles | 24 | €109,289 | €85,623 | -€23,666 | -21.7% |
| Other tangible fixed assets | 26 | €190,188 | €181,093 | -€9,095 | -4.8% |
| Financial fixed assets | 28 | €22,500 | €13,500 | -€9,000 | -40.0% |
| Current assets | 29/58 | €315,381 | €268,556 | -€46,825 | -14.8% |
| Stocks and contracts in progress | 3 | €260,371 | €210,978 | -€49,393 | -19.0% |
| Stocks | 30/36 | €260,371 | €210,978 | -€49,393 | -19.0% |
| Amounts receivable within one year | 40/41 | €6,136 | €8,344 | +€2,208 | +36.0% |
| Trade receivables | 40 | €2,354 | €0 | -€2,354 | -100.0% |
| Other amounts receivable | 41 | €3,782 | €8,344 | +€4,562 | +120.6% |
| Cash at bank and in hand | 54/58 | €45,573 | €44,778 | -€795 | -1.7% |
| Deferred charges and accrued income | 490/1 | €3,302 | €4,456 | +€1,154 | +35.0% |
| Total equity and liabilities | 10/49 | €655,449 | €562,557 | -€92,891 | -14.2% |
| Equity | 10/15 | -€329,170 | -€516,264 | -€187,094 | -56.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359,170 | -€546,264 | -€187,094 | -52.1% |
| Amounts payable | 17/49 | €984,619 | €1,078,821 | +€94,202 | +9.6% |
| Amounts payable within one year | 42/48 | €984,615 | €1,077,521 | +€92,907 | +9.4% |
| Trade debts | 44 | €192,011 | €58,418 | -€133,593 | -69.6% |
| Suppliers | 440/4 | €192,011 | €58,418 | -€133,593 | -69.6% |
| Advances received on contracts in progress | 46 | €7,661 | €0 | -€7,661 | -100.0% |
| Taxes, remuneration and social security | 45 | €39,418 | €26,460 | -€12,958 | -32.9% |
| Taxes | 450/3 | €15,475 | €10,206 | -€5,269 | -34.0% |
| Remuneration and social security | 454/9 | €23,943 | €16,254 | -€7,689 | -32.1% |
| Other amounts payable | 47/48 | €745,525 | €992,644 | +€247,119 | +33.1% |
| Accrued charges and deferred income | 492/3 | €4 | €1,300 | +€1,296 | +30705.7% |
| Remuneration, social security and pensions | 62 | €166,749 | €135,903 | -€30,846 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,570 | €49,248 | +€25,678 | +108.9% |
| Other operating charges | 640/8 | €3,107 | €2,652 | -€455 | -14.6% |
| Gross operating margin | 9900 | -€40,773 | €7,205 | +€47,978 | |
| Operating profit (loss) | 9901 | -€234,199 | -€180,598 | +€53,601 | +22.9% |
| Financial income | 75/76B | €579 | €14 | -€565 | -97.6% |
| Recurring financial income | 75 | €579 | €14 | -€565 | -97.6% |
| Financial charges | 65/66B | €8,846 | €6,510 | -€2,336 | -26.4% |
| Recurring financial charges | 65 | €8,846 | €6,510 | -€2,336 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€242,466 | -€187,094 | +€55,373 | +22.8% |
| Profit (loss) for the period | 9904 | -€242,466 | -€187,094 | +€55,373 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€242,466 | -€187,094 | +€55,373 | +22.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.