ANDISA: 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.
ANDISA
Largest movements
- Cash -€43,349
down €43,349 (-35.4%), from €122,459 to €79,110
mainly Net result for the year (-€34,357) and Tax, wage and social debts (-€5,820)
- Stocks and contracts +€2,550
new in 2025: €2,550
- Tangible fixed assets -€2,494
down €2,494 (-19.9%), from €12,524 to €10,030
- Profit (loss) carried forward -€34,357
down €34,357 (-55.7%), from €61,642 to €27,285
- Tax, wage and social debts -€5,820
down €5,820 (-29.9%), from €19,490 to €13,669
of which Taxes: -€8,224
- Trade debts -€3,024
down €3,024 (-75.7%), from €3,993 to €969
- Taxes +€23,321
up €23,321 (+1227.8%), from €1,899 to €25,220
- Other operating charges +€19,874
up €19,874 (+906.1%), from €2,193 to €22,068
- Staff costs +€3,627
up €3,627 (+11.7%), from €31,055 to €34,682
- Gross operating margin +€3,471
up €3,471 (+6.8%), from €51,158 to €54,629
- Financial charges -€3,400
down €3,400 (-92.3%), from €3,685 to €286
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 | €135,205 | €91,983 | -€43,222 | -32.0% |
| Fixed assets | 21/28 | €12,746 | €10,252 | -€2,494 | -19.6% |
| Tangible fixed assets | 22/27 | €12,524 | €10,030 | -€2,494 | -19.9% |
| Land and buildings | 22 | €1,762 | €1,064 | -€697 | -39.6% |
| Plant, machinery and equipment | 23 | €6,725 | €5,851 | -€874 | -13.0% |
| Furniture and vehicles | 24 | €4,037 | €3,115 | -€922 | -22.8% |
| Financial fixed assets | 28 | €222 | €222 | = | 0.0% |
| Current assets | 29/58 | €122,459 | €81,731 | -€40,728 | -33.3% |
| Stocks and contracts in progress | 3 | - | €2,550 | +€2,550 | |
| Stocks | 30/36 | - | €2,550 | +€2,550 | |
| Amounts receivable within one year | 40/41 | - | €71 | +€71 | |
| Other amounts receivable | 41 | - | €71 | +€71 | |
| Cash at bank and in hand | 54/58 | €122,459 | €79,110 | -€43,349 | -35.4% |
| Total equity and liabilities | 10/49 | €135,205 | €91,983 | -€43,222 | -32.0% |
| Equity | 10/15 | €111,702 | €77,345 | -€34,357 | -30.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,860 | €43,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,642 | €27,285 | -€34,357 | -55.7% |
| Amounts payable | 17/49 | €23,503 | €14,638 | -€8,865 | -37.7% |
| Amounts payable within one year | 42/48 | €23,482 | €14,638 | -€8,844 | -37.7% |
| Trade debts | 44 | €3,993 | €969 | -€3,024 | -75.7% |
| Suppliers | 440/4 | €3,993 | €969 | -€3,024 | -75.7% |
| Taxes, remuneration and social security | 45 | €19,490 | €13,669 | -€5,820 | -29.9% |
| Taxes | 450/3 | €19,490 | €11,266 | -€8,224 | -42.2% |
| Remuneration and social security | 454/9 | - | €2,404 | +€2,404 | |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Remuneration, social security and pensions | 62 | €31,055 | €34,682 | +€3,627 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,580 | €4,094 | +€1,514 | +58.7% |
| Other operating charges | 640/8 | €2,193 | €22,068 | +€19,874 | +906.1% |
| Non-recurring operating charges | 66A | - | €2,637 | +€2,637 | |
| Gross operating margin | 9900 | €51,158 | €54,629 | +€3,471 | +6.8% |
| Operating profit (loss) | 9901 | €15,330 | -€8,851 | -€24,182 | |
| Financial charges | 65/66B | €3,685 | €286 | -€3,400 | -92.3% |
| Recurring financial charges | 65 | €3,685 | €286 | -€3,400 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €11,645 | -€9,137 | -€20,782 | |
| Income taxes | 67/77 | €1,899 | €25,220 | +€23,321 | +1227.8% |
| Profit (loss) for the period | 9904 | €9,745 | -€34,357 | -€44,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,745 | -€34,357 | -€44,102 |
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 3 October 2026 via checked.be.