ANDOYA: 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.
ANDOYA
Largest movements
- Cash +€10,400
up €10,400 (+9.4%), from €110,531 to €120,931
mainly Net result for the year (+€73,848) and Deferred charges and accrued income (+€4,053)
- Deferred charges and accrued income -€4,053
down €4,053 (-65.5%), from €6,189 to €2,136
- Profit (loss) carried forward +€73,848
up €73,848 (+1437.5%), from €5,137 to €78,986
- Other debts -€64,658
down €64,658 (-69.6%), from €92,881 to €28,223
- Tax, wage and social debts -€3,415
down €3,415 (-33.9%), from €10,069 to €6,655
- Gross operating margin +€12,576
up €12,576 (+14.9%), from €84,662 to €97,239
- Taxes +€2,350
up €2,350 (+14.1%), from €16,683 to €19,033
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 | €150,454 | €157,009 | +€6,555 | +4.4% |
| Fixed assets | 21/28 | €6,161 | €5,537 | -€624 | -10.1% |
| Tangible fixed assets | 22/27 | €5,496 | €4,872 | -€624 | -11.3% |
| Furniture and vehicles | 24 | €3,666 | €3,434 | -€233 | -6.3% |
| Other tangible fixed assets | 26 | €1,830 | €1,439 | -€391 | -21.4% |
| Financial fixed assets | 28 | €665 | €665 | = | 0.0% |
| Current assets | 29/58 | €144,293 | €151,472 | +€7,178 | +5.0% |
| Amounts receivable within one year | 40/41 | €27,574 | €28,405 | +€831 | +3.0% |
| Trade receivables | 40 | €15,201 | €22,082 | +€6,881 | +45.3% |
| Other amounts receivable | 41 | €12,373 | €6,323 | -€6,050 | -48.9% |
| Cash at bank and in hand | 54/58 | €110,531 | €120,931 | +€10,400 | +9.4% |
| Deferred charges and accrued income | 490/1 | €6,189 | €2,136 | -€4,053 | -65.5% |
| Total equity and liabilities | 10/49 | €150,454 | €157,009 | +€6,555 | +4.4% |
| Equity | 10/15 | €23,737 | €97,586 | +€73,848 | +311.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,137 | €78,986 | +€73,848 | +1437.5% |
| Amounts payable | 17/49 | €126,717 | €59,423 | -€67,294 | -53.1% |
| Amounts payable within one year | 42/48 | €104,234 | €36,973 | -€67,261 | -64.5% |
| Financial debts | 43 | €18 | €21 | +€3 | +16.7% |
| Other loans | 439 | €18 | €21 | +€3 | +16.7% |
| Trade debts | 44 | €1,265 | €2,074 | +€809 | +63.9% |
| Suppliers | 440/4 | €1,265 | €2,074 | +€809 | +63.9% |
| Taxes, remuneration and social security | 45 | €10,069 | €6,655 | -€3,415 | -33.9% |
| Taxes | 450/3 | €10,069 | €6,655 | -€3,415 | -33.9% |
| Other amounts payable | 47/48 | €92,881 | €28,223 | -€64,658 | -69.6% |
| Accrued charges and deferred income | 492/3 | €22,483 | €22,450 | -€33 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,364 | €2,151 | -€213 | -9.0% |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Non-recurring operating charges | 66A | - | €41 | +€41 | |
| Gross operating margin | 9900 | €84,662 | €97,239 | +€12,576 | +14.9% |
| Operating profit (loss) | 9901 | €81,848 | €94,647 | +€12,799 | +15.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,706 | €1,766 | +€60 | +3.5% |
| Recurring financial charges | 65 | €1,706 | €1,766 | +€60 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €80,142 | €92,881 | +€12,739 | +15.9% |
| Income taxes | 67/77 | €16,683 | €19,033 | +€2,350 | +14.1% |
| Profit (loss) for the period | 9904 | €63,459 | €73,848 | +€10,389 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,459 | €73,848 | +€10,389 | +16.4% |
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.