ANDOMA CONSTRUCT: 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.
ANDOMA CONSTRUCT
Largest movements
- Tangible fixed assets +€210,271
up €210,271 (+33.2%), from €633,003 to €843,275
of which Land and buildings: +€221,562
- Cash +€105,663
up €105,663 (+67.5%), from €156,459 to €262,121
mainly Debts after one year (+€135,138) and Net result for the year (+€98,361)
- Debts after one year +€135,138
up €135,138 (+38.3%), from €352,608 to €487,746
- Current portion of long-term debt +€65,393
up €65,393 (+140%), from €46,647 to €112,040
- Profit (loss) carried forward +€50,861
up €50,861 (+29.4%), from €173,193 to €224,054
- Reserves +€40,000
up €40,000 (+26.5%), from €150,685 to €190,685
of which Distributable reserves: +€40,000
- Other debts +€21,422
up €21,422 (+43.7%), from €49,077 to €70,499
- Other operating charges +€24,302
up €24,302 (+121%), from €20,125 to €44,427
- Gross operating margin +€16,028
up €16,028 (+7.0%), from €230,501 to €246,529
- Taxes -€2,977
down €2,977 (-7.8%), from €38,280 to €35,303
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 | €799,589 | €1,113,773 | +€314,184 | +39.3% |
| Fixed assets | 21/28 | €633,003 | €843,275 | +€210,271 | +33.2% |
| Tangible fixed assets | 22/27 | €633,003 | €843,275 | +€210,271 | +33.2% |
| Land and buildings | 22 | €583,060 | €804,622 | +€221,562 | +38.0% |
| Plant, machinery and equipment | 23 | €542 | €111 | -€431 | -79.5% |
| Furniture and vehicles | 24 | €49,401 | €34,803 | -€14,598 | -29.6% |
| Assets under construction and advance payments | 27 | - | €3,739 | +€3,739 | |
| Current assets | 29/58 | €166,586 | €270,498 | +€103,912 | +62.4% |
| Amounts receivable within one year | 40/41 | €4,730 | €1,207 | -€3,523 | -74.5% |
| Trade receivables | 40 | €4,730 | €225 | -€4,505 | -95.2% |
| Other amounts receivable | 41 | - | €982 | +€982 | |
| Cash at bank and in hand | 54/58 | €156,459 | €262,121 | +€105,663 | +67.5% |
| Deferred charges and accrued income | 490/1 | €5,397 | €7,169 | +€1,772 | +32.8% |
| Total equity and liabilities | 10/49 | €799,589 | €1,113,773 | +€314,184 | +39.3% |
| Equity | 10/15 | €330,078 | €420,939 | +€90,861 | +27.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,685 | €190,685 | +€40,000 | +26.5% |
| Non-distributable reserves | 130/1 | €685 | €685 | = | 0.0% |
| Reserves not available under the articles | 1311 | €685 | €685 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €190,000 | +€40,000 | +26.7% |
| Profit (loss) carried forward | 14 | €173,193 | €224,054 | +€50,861 | +29.4% |
| Amounts payable | 17/49 | €469,511 | €692,834 | +€223,323 | +47.6% |
| Amounts payable after more than one year | 17 | €352,608 | €487,746 | +€135,138 | +38.3% |
| Financial debts | 170/4 | €352,608 | €487,746 | +€135,138 | +38.3% |
| Amounts payable within one year | 42/48 | €113,904 | €203,641 | +€89,737 | +78.8% |
| Current portion of amounts payable after more than one year | 42 | €46,647 | €112,040 | +€65,393 | +140% |
| Trade debts | 44 | €10,117 | €4,462 | -€5,655 | -55.9% |
| Suppliers | 440/4 | €10,117 | €4,462 | -€5,655 | -55.9% |
| Taxes, remuneration and social security | 45 | €8,063 | €16,640 | +€8,577 | +106% |
| Taxes | 450/3 | €8,063 | €14,640 | +€6,577 | +81.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €49,077 | €70,499 | +€21,422 | +43.7% |
| Accrued charges and deferred income | 492/3 | €2,999 | €1,448 | -€1,551 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,141 | €49,426 | +€285 | +0.6% |
| Other operating charges | 640/8 | €20,125 | €44,427 | +€24,302 | +121% |
| Gross operating margin | 9900 | €230,501 | €246,529 | +€16,028 | +7.0% |
| Operating profit (loss) | 9901 | €161,235 | €152,676 | -€8,559 | -5.3% |
| Financial income | 75/76B | €2 | €1 | -€1 | -69.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -69.7% |
| Financial charges | 65/66B | €17,249 | €19,013 | +€1,764 | +10.2% |
| Recurring financial charges | 65 | €17,249 | €19,013 | +€1,764 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €143,988 | €133,664 | -€10,324 | -7.2% |
| Income taxes | 67/77 | €38,280 | €35,303 | -€2,977 | -7.8% |
| Profit (loss) for the period | 9904 | €105,708 | €98,361 | -€7,347 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,708 | €98,361 | -€7,347 | -7.0% |
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 16 October 2026 via checked.be.