Andracom: 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.
Andracom
Largest movements
- Tangible fixed assets -€5,074
down €5,074 (-38.1%), from €13,306 to €8,232
- Cash +€2,216
up €2,216 (+20.8%), from €10,656 to €12,872
mainly Depreciation (+€5,074) and Net result for the year (+€3,387)
- Receivables within one year +€1,541
up €1,541 (+27.0%), from €5,714 to €7,255
of which Trade receivables: +€1,793
- Tax, wage and social debts +€2,655
up €2,655 (+820%), from €324 to €2,979
- Debts after one year -€2,543
no longer reported in 2025 (was €2,543)
- Current portion of long-term debt -€2,506
down €2,506 (-49.6%), from €5,049 to €2,543
- Reserves +€1,337
up €1,337 (+10.6%), from €12,656 to €13,994
- Gross operating margin +€2,357
up €2,357 (+23.7%), from €9,967 to €12,324
- Taxes +€960
up €960 (+49.3%), from €1,949 to €2,909
- Depreciation -€852
down €852 (-14.4%), from €5,926 to €5,074
- Financial income +€258
new in 2025: €258
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 | €31,154 | €29,816 | -€1,338 | -4.3% |
| Fixed assets | 21/28 | €13,306 | €8,232 | -€5,074 | -38.1% |
| Tangible fixed assets | 22/27 | €13,306 | €8,232 | -€5,074 | -38.1% |
| Furniture and vehicles | 24 | €13,306 | €8,232 | -€5,074 | -38.1% |
| Current assets | 29/58 | €17,848 | €21,584 | +€3,736 | +20.9% |
| Amounts receivable within one year | 40/41 | €5,714 | €7,255 | +€1,541 | +27.0% |
| Trade receivables | 40 | €3,639 | €5,432 | +€1,793 | +49.3% |
| Other amounts receivable | 41 | €2,076 | €1,823 | -€252 | -12.2% |
| Cash at bank and in hand | 54/58 | €10,656 | €12,872 | +€2,216 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,477 | €1,456 | -€21 | -1.4% |
| Total equity and liabilities | 10/49 | €31,154 | €29,816 | -€1,338 | -4.3% |
| Equity | 10/15 | €21,212 | €22,549 | +€1,337 | +6.3% |
| Contributions | 10/11 | €7,720 | €7,720 | = | 0.0% |
| Reserves | 13 | €12,656 | €13,994 | +€1,337 | +10.6% |
| Distributable reserves | 133 | €12,656 | €13,994 | +€1,337 | +10.6% |
| Profit (loss) carried forward | 14 | €835 | €835 | = | 0.0% |
| Amounts payable | 17/49 | €9,942 | €7,267 | -€2,675 | -26.9% |
| Amounts payable after more than one year | 17 | €2,543 | - | -€2,543 | |
| Financial debts | 170/4 | €2,543 | - | -€2,543 | |
| Amounts payable within one year | 42/48 | €7,399 | €7,267 | -€132 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €5,049 | €2,543 | -€2,506 | -49.6% |
| Trade debts | 44 | €1,897 | €1,745 | -€153 | -8.1% |
| Suppliers | 440/4 | €1,897 | €1,745 | -€153 | -8.1% |
| Taxes, remuneration and social security | 45 | €324 | €2,979 | +€2,655 | +820% |
| Taxes | 450/3 | €324 | €2,979 | +€2,655 | +820% |
| Other amounts payable | 47/48 | €128 | - | -€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,926 | €5,074 | -€852 | -14.4% |
| Other operating charges | 640/8 | €1,065 | €997 | -€68 | -6.4% |
| Gross operating margin | 9900 | €9,967 | €12,324 | +€2,357 | +23.7% |
| Operating profit (loss) | 9901 | €2,976 | €6,252 | +€3,277 | +110% |
| Financial income | 75/76B | - | €258 | +€258 | |
| Recurring financial income | 75 | - | €258 | +€258 | |
| Financial charges | 65/66B | €260 | €214 | -€46 | -17.7% |
| Recurring financial charges | 65 | €260 | €214 | -€46 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €2,715 | €6,297 | +€3,581 | +132% |
| Income taxes | 67/77 | €1,949 | €2,909 | +€960 | +49.3% |
| Profit (loss) for the period | 9904 | €766 | €3,387 | +€2,621 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €766 | €3,387 | +€2,621 | +342% |
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 15 October 2026 via checked.be.