ANDRAS BUILD: 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.
ANDRAS BUILD
Largest movements
- Receivables within one year -€3,606
down €3,606 (-3.0%), from €119,032 to €115,426
of which Other amounts receivable: -€8,029
- Profit (loss) carried forward +€6,150
up €6,150 (+6.2%), from €99,041 to €105,191
- Tax, wage and social debts -€4,800
down €4,800 (-34.9%), from €13,771 to €8,971
- Trade debts -€4,355
no longer reported in 2025 (was €4,355)
- Gross operating margin -€28,550
down €28,550 (-72.0%), from €39,670 to €11,120
- Taxes -€6,196
down €6,196 (-78.2%), from €7,927 to €1,731
- Financial charges +€2,600
up €2,600 (+407%), from €639 to €3,239
- Other operating charges -€455
no longer reported in 2025 (was €455)
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 | €119,167 | €116,162 | -€3,005 | -2.5% |
| Current assets | 29/58 | €119,167 | €116,162 | -€3,005 | -2.5% |
| Amounts receivable within one year | 40/41 | €119,032 | €115,426 | -€3,606 | -3.0% |
| Trade receivables | 40 | €56,148 | €60,571 | +€4,423 | +7.9% |
| Other amounts receivable | 41 | €62,884 | €54,855 | -€8,029 | -12.8% |
| Cash at bank and in hand | 54/58 | €135 | €736 | +€601 | +446% |
| Total equity and liabilities | 10/49 | €119,167 | €116,162 | -€3,005 | -2.5% |
| Equity | 10/15 | €101,041 | €107,191 | +€6,150 | +6.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,041 | €105,191 | +€6,150 | +6.2% |
| Amounts payable | 17/49 | €18,126 | €8,971 | -€9,155 | -50.5% |
| Amounts payable within one year | 42/48 | €18,126 | €8,971 | -€9,155 | -50.5% |
| Trade debts | 44 | €4,355 | - | -€4,355 | |
| Suppliers | 440/4 | €4,355 | - | -€4,355 | |
| Taxes, remuneration and social security | 45 | €13,771 | €8,971 | -€4,800 | -34.9% |
| Taxes | 450/3 | €13,771 | €8,971 | -€4,800 | -34.9% |
| Other operating charges | 640/8 | €455 | - | -€455 | |
| Gross operating margin | 9900 | €39,670 | €11,120 | -€28,550 | -72.0% |
| Operating profit (loss) | 9901 | €39,215 | €11,120 | -€28,095 | -71.6% |
| Financial income | 75/76B | €1 | €1 | +€0 | +41.2% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +41.2% |
| Financial charges | 65/66B | €639 | €3,239 | +€2,600 | +407% |
| Recurring financial charges | 65 | €639 | €3,239 | +€2,600 | +407% |
| Profit (loss) for the period before taxes | 9903 | €38,576 | €7,882 | -€30,695 | -79.6% |
| Income taxes | 67/77 | €7,927 | €1,731 | -€6,196 | -78.2% |
| Profit (loss) for the period | 9904 | €30,649 | €6,150 | -€24,499 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,649 | €6,150 | -€24,499 | -79.9% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.