ANDRASTE: 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.
ANDRASTE
Largest movements
- Receivables within one year -€11,811
down €11,811 (-12.9%), from €91,427 to €79,616
- Deferred charges and accrued income +€7,810
new in 2023: €7,810
- Other debts -€3,242
down €3,242 (-9.8%), from €32,978 to €29,736
- Profit (loss) carried forward -€3,040
down €3,040 (-47.2%), from -€6,435 to -€9,475
- Trade debts +€2,281
up €2,281 (+465.1%), from €490 to €2,771
- Financial income +€4,574
new in 2023: €4,574
- Other operating charges -€688
down €688 (-52.3%), from €1,315 to €627
- Financial charges -€255
down €255 (-94.0%), from €271 to €16
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,427 | €87,426 | -€4,001 | -4.4% |
| Current assets | 29/58 | €91,427 | €87,426 | -€4,001 | -4.4% |
| Amounts receivable within one year | 40/41 | €91,427 | €79,616 | -€11,811 | -12.9% |
| Other amounts receivable | 41 | €91,427 | €79,616 | -€11,811 | -12.9% |
| Deferred charges and accrued income | 490/1 | - | €7,810 | +€7,810 | |
| Total equity and liabilities | 10/49 | €91,427 | €87,426 | -€4,001 | -4.4% |
| Equity | 10/15 | €56,402 | €53,362 | -€3,040 | -5.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €837 | €837 | = | 0.0% |
| Non-distributable reserves | 130/1 | €837 | €837 | = | 0.0% |
| Legal reserve | 130 | €837 | €837 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,435 | -€9,475 | -€3,040 | -47.2% |
| Amounts payable | 17/49 | €35,025 | €34,064 | -€961 | -2.7% |
| Amounts payable within one year | 42/48 | €33,468 | €32,507 | -€961 | -2.9% |
| Financial debts | 43 | - | €0 | +€0 | |
| Credit institutions | 430/8 | - | €0 | +€0 | |
| Trade debts | 44 | €490 | €2,771 | +€2,281 | +465.1% |
| Suppliers | 440/4 | €490 | €2,771 | +€2,281 | +465.1% |
| Other amounts payable | 47/48 | €32,978 | €29,736 | -€3,242 | -9.8% |
| Accrued charges and deferred income | 492/3 | €1,557 | €1,557 | = | 0.0% |
| Other operating charges | 640/8 | €1,315 | €627 | -€688 | -52.3% |
| Gross operating margin | 9900 | €1,707 | €1,712 | +€5 | +0.3% |
| Operating profit (loss) | 9901 | €392 | €1,085 | +€693 | +176.8% |
| Financial income | 75/76B | - | €4,574 | +€4,574 | |
| Recurring financial income | 75 | - | €4,574 | +€4,574 | |
| Financial charges | 65/66B | €271 | €16 | -€255 | -94.0% |
| Recurring financial charges | 65 | €271 | €16 | -€255 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €121 | €5,643 | +€5,522 | +4558.5% |
| Profit (loss) for the period | 9904 | €121 | €5,643 | +€5,522 | +4558.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121 | €5,643 | +€5,522 | +4558.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.