Andira Electronics: 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.
Andira Electronics
Largest movements
- Receivables within one year +€11,211
up €11,211 (+94.6%), from €11,854 to €23,065
of which Other amounts receivable: +€7,690
- Tangible fixed assets -€1,614
down €1,614 (-36.7%), from €4,401 to €2,787
of which Plant, machinery and equipment: -€2,061
- Cash -€943
down €943 (-11.6%), from €8,163 to €7,220
mainly Receivables within one year (-€11,211) and Investment in fixed assets (net) (-€1,024)
- Reserves +€6,410
up €6,410 (+39.1%), from €16,392 to €22,802
of which Distributable reserves: +€6,410
- Tax, wage and social debts +€1,799
up €1,799 (+1335.7%), from €135 to €1,934
- Trade debts +€446
up €446 (+26.3%), from €1,691 to €2,137
- Gross operating margin +€23,128
up €23,128, from -€13,109 to €10,019
- Depreciation -€1,120
down €1,120 (-29.8%), from €3,757 to €2,638
- Taxes +€651
new in 2025: €651
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 | €24,418 | €33,073 | +€8,654 | +35.4% |
| Fixed assets | 21/28 | €4,401 | €2,787 | -€1,614 | -36.7% |
| Tangible fixed assets | 22/27 | €4,401 | €2,787 | -€1,614 | -36.7% |
| Plant, machinery and equipment | 23 | €3,834 | €1,772 | -€2,061 | -53.8% |
| Furniture and vehicles | 24 | €567 | €1,015 | +€448 | +78.9% |
| Current assets | 29/58 | €20,017 | €30,285 | +€10,268 | +51.3% |
| Amounts receivable within one year | 40/41 | €11,854 | €23,065 | +€11,211 | +94.6% |
| Trade receivables | 40 | €2,575 | €6,097 | +€3,522 | +136.7% |
| Other amounts receivable | 41 | €9,279 | €16,968 | +€7,690 | +82.9% |
| Cash at bank and in hand | 54/58 | €8,163 | €7,220 | -€943 | -11.6% |
| Total equity and liabilities | 10/49 | €24,418 | €33,073 | +€8,654 | +35.4% |
| Equity | 10/15 | €22,592 | €29,002 | +€6,410 | +28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,392 | €22,802 | +€6,410 | +39.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,532 | €20,942 | +€6,410 | +44.1% |
| Amounts payable | 17/49 | €1,826 | €4,070 | +€2,244 | +122.9% |
| Amounts payable within one year | 42/48 | €1,826 | €4,070 | +€2,244 | +122.9% |
| Trade debts | 44 | €1,691 | €2,137 | +€446 | +26.3% |
| Suppliers | 440/4 | €1,691 | €2,137 | +€446 | +26.3% |
| Taxes, remuneration and social security | 45 | €135 | €1,934 | +€1,799 | +1335.7% |
| Taxes | 450/3 | €135 | €1,934 | +€1,799 | +1335.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,757 | €2,638 | -€1,120 | -29.8% |
| Other operating charges | 640/8 | €658 | €545 | -€113 | -17.2% |
| Gross operating margin | 9900 | -€13,109 | €10,019 | +€23,128 | |
| Operating profit (loss) | 9901 | -€17,524 | €6,837 | +€24,361 | |
| Financial income | 75/76B | €831 | €762 | -€69 | -8.4% |
| Recurring financial income | 75 | €831 | €762 | -€69 | -8.4% |
| Financial charges | 65/66B | €486 | €538 | +€52 | +10.7% |
| Recurring financial charges | 65 | €486 | €538 | +€52 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,179 | €7,061 | +€24,240 | |
| Income taxes | 67/77 | - | €651 | +€651 | |
| Profit (loss) for the period | 9904 | -€17,179 | €6,410 | +€23,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,179 | €6,410 | +€23,589 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.