ANDO CONSULT: 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.
ANDO CONSULT
Largest movements
- Receivables within one year +€64,396
up €64,396 (+1,835%), from €3,510 to €67,906
of which Trade receivables: +€64,396
- Deferred charges and accrued income +€5,357
new in 2025: €5,357
- Cash -€4,297
down €4,297 (-5.4%), from €79,849 to €75,552
mainly Receivables within one year (-€64,396) and Deferred charges and accrued income (-€5,357)
- Trade debts +€36,079
up €36,079 (+636%), from €5,672 to €41,751
- Profit (loss) carried forward +€11,108
up €11,108 (+15.1%), from -€73,619 to -€62,511
- Accrued charges and deferred income +€8,103
new in 2025: €8,103
- Tax, wage and social debts +€6,596
up €6,596 (+356%), from €1,852 to €8,448
- Other debts +€2,400
up €2,400 (+12.4%), from €19,378 to €21,778
- Gross operating margin +€25,318
up €25,318, from -€5,857 to €19,462
- Financial income -€9,373
down €9,373 (-99.9%), from €9,386 to €13
- Taxes +€4,072
up €4,072 (+161%), from €2,528 to €6,600
- Other operating charges -€1,080
down €1,080 (-67.2%), from €1,608 to €528
- Financial charges -€206
down €206 (-75.0%), from €275 to €69
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 | €89,380 | €153,666 | +€64,286 | +71.9% |
| Fixed assets | 21/28 | €6,021 | €4,851 | -€1,170 | -19.4% |
| Tangible fixed assets | 22/27 | €5,971 | €4,802 | -€1,170 | -19.6% |
| Land and buildings | 22 | €5,069 | €4,370 | -€699 | -13.8% |
| Furniture and vehicles | 24 | €902 | €432 | -€470 | -52.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €83,359 | €148,815 | +€65,456 | +78.5% |
| Amounts receivable within one year | 40/41 | €3,510 | €67,906 | +€64,396 | +1,835% |
| Trade receivables | 40 | - | €64,396 | +€64,396 | |
| Other amounts receivable | 41 | €3,510 | €3,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €79,849 | €75,552 | -€4,297 | -5.4% |
| Deferred charges and accrued income | 490/1 | - | €5,357 | +€5,357 | |
| Total equity and liabilities | 10/49 | €89,380 | €153,666 | +€64,286 | +71.9% |
| Equity | 10/15 | €62,478 | €73,586 | +€11,108 | +17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €117,497 | €117,497 | = | 0.0% |
| 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 | €115,637 | €115,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,619 | -€62,511 | +€11,108 | +15.1% |
| Amounts payable | 17/49 | €26,901 | €80,080 | +€53,178 | +198% |
| Amounts payable within one year | 42/48 | €26,901 | €71,977 | +€45,076 | +168% |
| Trade debts | 44 | €5,672 | €41,751 | +€36,079 | +636% |
| Suppliers | 440/4 | €5,672 | €41,751 | +€36,079 | +636% |
| Taxes, remuneration and social security | 45 | €1,852 | €8,448 | +€6,596 | +356% |
| Taxes | 450/3 | €1,852 | €8,448 | +€6,596 | +356% |
| Other amounts payable | 47/48 | €19,378 | €21,778 | +€2,400 | +12.4% |
| Accrued charges and deferred income | 492/3 | - | €8,103 | +€8,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €1,170 | -€195 | -14.3% |
| Other operating charges | 640/8 | €1,608 | €528 | -€1,080 | -67.2% |
| Gross operating margin | 9900 | -€5,857 | €19,462 | +€25,318 | |
| Operating profit (loss) | 9901 | -€8,829 | €17,764 | +€26,593 | |
| Financial income | 75/76B | €9,386 | €13 | -€9,373 | -99.9% |
| Recurring financial income | 75 | €9,386 | €13 | -€9,373 | -99.9% |
| Financial charges | 65/66B | €275 | €69 | -€206 | -75.0% |
| Recurring financial charges | 65 | €275 | €69 | -€206 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €282 | €17,708 | +€17,426 | +6,169% |
| Income taxes | 67/77 | €2,528 | €6,600 | +€4,072 | +161% |
| Profit (loss) for the period | 9904 | -€2,246 | €11,108 | +€13,354 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,246 | €11,108 | +€13,354 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.