Andiris: 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.
Andiris
Largest movements
- Receivables after one year -€125,000
down €125,000 (-100%), from €125,000 to €0
- Cash +€66,129
up €66,129 (+65.2%), from €101,460 to €167,589
mainly Receivables after one year (+€125,000) and Depreciation (+€23,217)
- Receivables within one year +€26,212
up €26,212 (+125%), from €21,032 to €47,244
of which Other amounts receivable: +€14,460
- Tangible fixed assets +€20,308
up €20,308 (+4.9%), from €416,446 to €436,754
of which Land and buildings: +€21,725
- Debts after one year -€21,323
down €21,323 (-8.5%), from €250,656 to €229,334
- Other debts -€12,156
down €12,156 (-40.0%), from €30,401 to €18,245
- Accrued charges and deferred income +€10,711
up €10,711 (+202%), from €5,304 to €16,015
- Gross operating margin -€12,247
down €12,247 (-28.7%), from €42,639 to €30,393
- Taxes -€5,297
down €5,297 (-65.5%), from €8,084 to €2,787
- Financial charges -€1,326
down €1,326 (-18.7%), from €7,098 to €5,772
- Other operating charges +€623
up €623 (+26.4%), from €2,358 to €2,981
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 | €999,474 | €991,153 | -€8,322 | -0.8% |
| Fixed assets | 21/28 | €751,446 | €771,754 | +€20,308 | +2.7% |
| Tangible fixed assets | 22/27 | €416,446 | €436,754 | +€20,308 | +4.9% |
| Land and buildings | 22 | €413,223 | €434,948 | +€21,725 | +5.3% |
| Furniture and vehicles | 24 | €1,168 | €779 | -€389 | -33.3% |
| Other tangible fixed assets | 26 | €2,054 | €1,027 | -€1,027 | -50.0% |
| Financial fixed assets | 28 | €335,000 | €335,000 | = | 0.0% |
| Current assets | 29/58 | €248,029 | €219,399 | -€28,630 | -11.5% |
| Amounts receivable after more than one year | 29 | €125,000 | €0 | -€125,000 | -100% |
| Other amounts receivable | 291 | €125,000 | €0 | -€125,000 | -100% |
| Amounts receivable within one year | 40/41 | €21,032 | €47,244 | +€26,212 | +125% |
| Trade receivables | 40 | €20,578 | €32,331 | +€11,752 | +57.1% |
| Other amounts receivable | 41 | €454 | €14,914 | +€14,460 | +3,184% |
| Cash at bank and in hand | 54/58 | €101,460 | €167,589 | +€66,129 | +65.2% |
| Deferred charges and accrued income | 490/1 | €537 | €4,566 | +€4,029 | +751% |
| Total equity and liabilities | 10/49 | €999,474 | €991,153 | -€8,322 | -0.8% |
| Equity | 10/15 | €668,697 | €674,333 | +€5,636 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €662,497 | €668,133 | +€5,636 | +0.9% |
| Distributable reserves | 133 | €662,497 | €668,133 | +€5,636 | +0.9% |
| Amounts payable | 17/49 | €330,777 | €316,819 | -€13,958 | -4.2% |
| Amounts payable after more than one year | 17 | €250,656 | €229,334 | -€21,323 | -8.5% |
| Financial debts | 170/4 | €250,656 | €229,334 | -€21,323 | -8.5% |
| Amounts payable within one year | 42/48 | €74,817 | €71,470 | -€3,346 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €22,183 | €22,497 | +€314 | +1.4% |
| Trade debts | 44 | €2,958 | €7,844 | +€4,886 | +165% |
| Suppliers | 440/4 | €2,958 | €7,844 | +€4,886 | +165% |
| Taxes, remuneration and social security | 45 | €19,274 | €22,884 | +€3,610 | +18.7% |
| Taxes | 450/3 | €19,274 | €22,884 | +€3,610 | +18.7% |
| Other amounts payable | 47/48 | €30,401 | €18,245 | -€12,156 | -40.0% |
| Accrued charges and deferred income | 492/3 | €5,304 | €16,015 | +€10,711 | +202% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,910 | €23,217 | +€307 | +1.3% |
| Other operating charges | 640/8 | €2,358 | €2,981 | +€623 | +26.4% |
| Gross operating margin | 9900 | €42,639 | €30,393 | -€12,247 | -28.7% |
| Operating profit (loss) | 9901 | €17,371 | €4,195 | -€13,177 | -75.9% |
| Financial income | 75/76B | €10,005 | €10,000 | -€5 | 0.0% |
| Recurring financial income | 75 | €10,005 | €10,000 | -€5 | 0.0% |
| Financial charges | 65/66B | €7,098 | €5,772 | -€1,326 | -18.7% |
| Recurring financial charges | 65 | €7,098 | €5,772 | -€1,326 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €20,279 | €8,423 | -€11,856 | -58.5% |
| Income taxes | 67/77 | €8,084 | €2,787 | -€5,297 | -65.5% |
| Profit (loss) for the period | 9904 | €12,195 | €5,636 | -€6,559 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,195 | €5,636 | -€6,559 | -53.8% |
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 17 October 2026 via checked.be.