ANDICASS: 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.
ANDICASS
Largest movements
- Cash -€20,405
down €20,405 (-60.7%), from €33,643 to €13,238
mainly Other debts (-€9,999) and Tax, wage and social debts (-€6,085)
- Other debts -€9,999
down €9,999 (-94.8%), from €10,548 to €549
- Tax, wage and social debts -€6,085
no longer reported in 2025 (was €6,085)
- Reserves -€4,321
down €4,321 (-30.1%), from €14,340 to €10,019
- Gross operating margin -€4,637
down €4,637, from €1,188 to -€3,449
- Taxes -€390
no longer reported in 2025 (was €390)
- Other operating charges +€69
up €69 (+10.4%), from €663 to €732
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.
Derived cash bridge
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 | €51,433 | €31,028 | -€20,405 | -39.7% |
| Current assets | 29/58 | €51,433 | €31,028 | -€20,405 | -39.7% |
| Cash at bank and in hand | 54/58 | €33,643 | €13,238 | -€20,405 | -60.7% |
| Deferred charges and accrued income | 490/1 | €17,790 | €17,790 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,433 | €31,028 | -€20,405 | -39.7% |
| Equity | 10/15 | €34,800 | €30,479 | -€4,321 | -12.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €14,340 | €10,019 | -€4,321 | -30.1% |
| Distributable reserves | 133 | €14,340 | €10,019 | -€4,321 | -30.1% |
| Amounts payable | 17/49 | €16,633 | €549 | -€16,084 | -96.7% |
| Amounts payable within one year | 42/48 | €16,633 | €549 | -€16,084 | -96.7% |
| Taxes, remuneration and social security | 45 | €6,085 | - | -€6,085 | |
| Taxes | 450/3 | €6,085 | - | -€6,085 | |
| Other amounts payable | 47/48 | €10,548 | €549 | -€9,999 | -94.8% |
| Other operating charges | 640/8 | €663 | €732 | +€69 | +10.4% |
| Gross operating margin | 9900 | €1,188 | -€3,449 | -€4,637 | |
| Operating profit (loss) | 9901 | €525 | -€4,181 | -€4,706 | |
| Financial charges | 65/66B | €127 | €140 | +€13 | +10.2% |
| Recurring financial charges | 65 | €127 | €140 | +€13 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €398 | -€4,321 | -€4,719 | |
| Income taxes | 67/77 | €390 | - | -€390 | |
| Profit (loss) for the period | 9904 | €8 | -€4,321 | -€4,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €8 | -€4,321 | -€4,329 |
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 16 October 2026 via checked.be.