ANDIET: 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.
ANDIET
Largest movements
- Cash +€58,462
up €58,462 (+1,084%), from €5,391 to €63,853
mainly Net result for the year (+€153,553) and Depreciation (+€7,260)
- Reserves +€93,553
up €93,553 (+23.5%), from €397,485 to €491,038
- Debts after one year -€14,832
down €14,832 (-5.3%), from €281,515 to €266,683
of which Financial debts: -€14,832
- Current portion of long-term debt -€14,402
down €14,402 (-49.3%), from €29,234 to €14,832
- Other debts -€8,606
down €8,606 (-71.0%), from €12,126 to €3,520
- Financial income +€62,831
up €62,831 (+137%), from €45,878 to €108,709
- Gross operating margin -€4,899
down €4,899 (-5.5%), from €89,182 to €84,283
- Financial charges -€2,666
down €2,666 (-11.9%), from €22,413 to €19,746
- Depreciation +€2,606
up €2,606 (+56.0%), from €4,654 to €7,260
- Taxes -€943
down €943 (-7.4%), from €12,743 to €11,800
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 | €767,956 | €821,469 | +€53,513 | +7.0% |
| Fixed assets | 21/28 | €757,638 | €750,377 | -€7,260 | -1.0% |
| Tangible fixed assets | 22/27 | €43,746 | €36,486 | -€7,260 | -16.6% |
| Furniture and vehicles | 24 | €43,746 | €36,486 | -€7,260 | -16.6% |
| Financial fixed assets | 28 | €713,891 | €713,891 | = | 0.0% |
| Current assets | 29/58 | €10,318 | €71,091 | +€60,773 | +589% |
| Amounts receivable within one year | 40/41 | €4,882 | €7,196 | +€2,314 | +47.4% |
| Other amounts receivable | 41 | €4,882 | €7,196 | +€2,314 | +47.4% |
| Cash at bank and in hand | 54/58 | €5,391 | €63,853 | +€58,462 | +1,084% |
| Deferred charges and accrued income | 490/1 | €45 | €42 | -€3 | -6.0% |
| Total equity and liabilities | 10/49 | €767,956 | €821,469 | +€53,513 | +7.0% |
| Equity | 10/15 | €416,085 | €509,638 | +€93,553 | +22.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €397,485 | €491,038 | +€93,553 | +23.5% |
| Distributable reserves | 133 | €397,485 | €491,038 | +€93,553 | +23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €351,871 | €311,831 | -€40,040 | -11.4% |
| Amounts payable after more than one year | 17 | €281,515 | €266,683 | -€14,832 | -5.3% |
| Financial debts | 170/4 | €23,755 | €8,923 | -€14,832 | -62.4% |
| Other amounts payable | 178/9 | €257,760 | €257,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,885 | €26,893 | -€28,992 | -51.9% |
| Current portion of amounts payable after more than one year | 42 | €29,234 | €14,832 | -€14,402 | -49.3% |
| Trade debts | 44 | €975 | €1,386 | +€411 | +42.1% |
| Suppliers | 440/4 | €975 | €1,386 | +€411 | +42.1% |
| Taxes, remuneration and social security | 45 | €13,550 | €7,154 | -€6,395 | -47.2% |
| Taxes | 450/3 | €13,550 | €7,154 | -€6,395 | -47.2% |
| Other amounts payable | 47/48 | €12,126 | €3,520 | -€8,606 | -71.0% |
| Accrued charges and deferred income | 492/3 | €14,471 | €18,255 | +€3,784 | +26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,654 | €7,260 | +€2,606 | +56.0% |
| Other operating charges | 640/8 | €200 | €633 | +€433 | +216% |
| Gross operating margin | 9900 | €89,182 | €84,283 | -€4,899 | -5.5% |
| Operating profit (loss) | 9901 | €84,327 | €76,389 | -€7,938 | -9.4% |
| Financial income | 75/76B | €45,878 | €108,709 | +€62,831 | +137% |
| Recurring financial income | 75 | €45,878 | €108,709 | +€62,831 | +137% |
| Financial charges | 65/66B | €22,413 | €19,746 | -€2,666 | -11.9% |
| Recurring financial charges | 65 | €22,413 | €19,746 | -€2,666 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €107,793 | €165,353 | +€57,560 | +53.4% |
| Income taxes | 67/77 | €12,743 | €11,800 | -€943 | -7.4% |
| Profit (loss) for the period | 9904 | €95,050 | €153,553 | +€58,503 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,050 | €153,553 | +€58,503 | +61.5% |
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 24 October 2026 via checked.be.