ANDIAMO: what changed
Two fiscal 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.
ANDIAMO
Largest movements
- Tangible fixed assets -€12,794
down €12,794 (-14.3%), from €89,579 to €76,785
of which Furniture and vehicles: -€18,056
- Receivables within one year +€4,719
up €4,719 (+31.3%), from €15,101 to €19,820
- Cash +€3,392
up €3,392 (+18.0%), from €18,836 to €22,228
mainly Depreciation (+€19,160) and Tax, wage and social debts (+€5,713)
- Debts after one year -€16,638
down €16,638 (-26.7%), from €62,400 to €45,762
- Tax, wage and social debts +€5,713
up €5,713 (+92.4%), from €6,182 to €11,896
of which Taxes: +€5,671
- Reserves +€3,892
up €3,892 (+12.2%), from €31,991 to €35,883
- Other debts +€2,187
up €2,187 (+140.9%), from €1,552 to €3,739
- Gross operating margin -€21,304
down €21,304 (-36.2%), from €58,832 to €37,528
- Depreciation +€10,134
up €10,134 (+112.3%), from €9,026 to €19,160
- Taxes -€5,588
down €5,588 (-46.1%), from €12,108 to €6,521
- Financial charges +€1,278
up €1,278 (+94.2%), from €1,357 to €2,635
- Other operating charges +€994
up €994 (+36.1%), from €2,750 to €3,744
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 | €124,039 | €119,447 | -€4,592 | -3.7% |
| Fixed assets | 21/28 | €89,579 | €76,785 | -€12,794 | -14.3% |
| Tangible fixed assets | 22/27 | €89,579 | €76,785 | -€12,794 | -14.3% |
| Furniture and vehicles | 24 | €81,522 | €63,466 | -€18,056 | -22.1% |
| Other tangible fixed assets | 26 | €8,058 | €13,319 | +€5,261 | +65.3% |
| Current assets | 29/58 | €34,460 | €42,663 | +€8,203 | +23.8% |
| Amounts receivable within one year | 40/41 | €15,101 | €19,820 | +€4,719 | +31.3% |
| Trade receivables | 40 | €15,101 | €19,820 | +€4,719 | +31.3% |
| Cash at bank and in hand | 54/58 | €18,836 | €22,228 | +€3,392 | +18.0% |
| Deferred charges and accrued income | 490/1 | €523 | €615 | +€92 | +17.6% |
| Total equity and liabilities | 10/49 | €124,039 | €119,447 | -€4,592 | -3.7% |
| Equity | 10/15 | €36,991 | €40,883 | +€3,892 | +10.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,991 | €35,883 | +€3,892 | +12.2% |
| Distributable reserves | 133 | €31,991 | €35,883 | +€3,892 | +12.2% |
| Amounts payable | 17/49 | €87,048 | €78,564 | -€8,484 | -9.7% |
| Amounts payable after more than one year | 17 | €62,400 | €45,762 | -€16,638 | -26.7% |
| Financial debts | 170/4 | €62,400 | €45,762 | -€16,638 | -26.7% |
| Amounts payable within one year | 42/48 | €24,648 | €32,802 | +€8,154 | +33.1% |
| Current portion of amounts payable after more than one year | 42 | €16,068 | €16,638 | +€569 | +3.5% |
| Trade debts | 44 | €845 | €530 | -€315 | -37.3% |
| Suppliers | 440/4 | €845 | €530 | -€315 | -37.3% |
| Taxes, remuneration and social security | 45 | €6,182 | €11,896 | +€5,713 | +92.4% |
| Taxes | 450/3 | €3,473 | €9,144 | +€5,671 | +163.3% |
| Remuneration and social security | 454/9 | €2,709 | €2,752 | +€43 | +1.6% |
| Other amounts payable | 47/48 | €1,552 | €3,739 | +€2,187 | +140.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,026 | €19,160 | +€10,134 | +112.3% |
| Other operating charges | 640/8 | €2,750 | €3,744 | +€994 | +36.1% |
| Gross operating margin | 9900 | €58,832 | €37,528 | -€21,304 | -36.2% |
| Operating profit (loss) | 9901 | €47,056 | €14,624 | -€32,432 | -68.9% |
| Financial income | 75/76B | - | €89 | +€89 | |
| Recurring financial income | 75 | - | €89 | +€89 | |
| Financial charges | 65/66B | €1,357 | €2,635 | +€1,278 | +94.2% |
| Recurring financial charges | 65 | €1,357 | €2,635 | +€1,278 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €45,699 | €12,079 | -€33,621 | -73.6% |
| Income taxes | 67/77 | €12,108 | €6,521 | -€5,588 | -46.1% |
| Profit (loss) for the period | 9904 | €33,591 | €5,558 | -€28,033 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,591 | €5,558 | -€28,033 | -83.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.