ANDRE CLEAN 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.
ANDRE CLEAN CONSTRUCT
Largest movements
- Receivables within one year +€11,127
up €11,127 (+65.4%), from €17,021 to €28,148
of which Other amounts receivable: +€16,488
- Cash +€3,842
up €3,842 (+35.3%), from €10,883 to €14,725
mainly Net result for the year (+€13,164) and Trade debts (+€7,832)
- Tangible fixed assets +€1,618
up €1,618 (+22.9%), from €7,072 to €8,690
- Profit (loss) carried forward +€13,164
up €13,164 (+14.9%), from €88,121 to €101,285
- Trade debts +€7,832
up €7,832 (+73.3%), from €10,681 to €18,513
- Tax, wage and social debts -€2,234
down €2,234 (-21.7%), from €10,309 to €8,075
- Other debts -€2,176
no longer reported in 2025 (was €2,176)
- Gross operating margin +€13,304
up €13,304 (+107.6%), from €12,359 to €25,663
- Taxes +€2,907
up €2,907 (+166.2%), from €1,749 to €4,656
- Financial charges +€2,769
up €2,769 (+96.2%), from €2,879 to €5,648
- Financial income +€2,000
new in 2025: €2,000
- Depreciation +€1,336
up €1,336 (+68.0%), from €1,963 to €3,299
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 | €115,886 | €132,473 | +€16,587 | +14.3% |
| Fixed assets | 21/28 | €7,982 | €9,600 | +€1,618 | +20.3% |
| Tangible fixed assets | 22/27 | €7,072 | €8,690 | +€1,618 | +22.9% |
| Plant, machinery and equipment | 23 | €7,072 | €8,690 | +€1,618 | +22.9% |
| Financial fixed assets | 28 | €910 | €910 | = | 0.0% |
| Current assets | 29/58 | €107,904 | €122,873 | +€14,969 | +13.9% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,021 | €28,148 | +€11,127 | +65.4% |
| Trade receivables | 40 | €17,021 | €11,660 | -€5,361 | -31.5% |
| Other amounts receivable | 41 | - | €16,488 | +€16,488 | |
| Cash at bank and in hand | 54/58 | €10,883 | €14,725 | +€3,842 | +35.3% |
| Total equity and liabilities | 10/49 | €115,886 | €132,473 | +€16,587 | +14.3% |
| Equity | 10/15 | €92,721 | €105,885 | +€13,164 | +14.2% |
| Contributions | 10/11 | €4,600 | €4,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,121 | €101,285 | +€13,164 | +14.9% |
| Amounts payable | 17/49 | €23,165 | €26,588 | +€3,423 | +14.8% |
| Amounts payable within one year | 42/48 | €23,165 | €26,588 | +€3,423 | +14.8% |
| Trade debts | 44 | €10,681 | €18,513 | +€7,832 | +73.3% |
| Suppliers | 440/4 | €10,681 | €18,513 | +€7,832 | +73.3% |
| Taxes, remuneration and social security | 45 | €10,309 | €8,075 | -€2,234 | -21.7% |
| Taxes | 450/3 | €10,309 | €8,075 | -€2,234 | -21.7% |
| Other amounts payable | 47/48 | €2,176 | - | -€2,176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,963 | €3,299 | +€1,336 | +68.0% |
| Other operating charges | 640/8 | €1,677 | €896 | -€781 | -46.6% |
| Gross operating margin | 9900 | €12,359 | €25,663 | +€13,304 | +107.6% |
| Operating profit (loss) | 9901 | €8,719 | €21,469 | +€12,750 | +146.2% |
| Financial income | 75/76B | - | €2,000 | +€2,000 | |
| Recurring financial income | 75 | - | €2,000 | +€2,000 | |
| Financial charges | 65/66B | €2,879 | €5,648 | +€2,769 | +96.2% |
| Recurring financial charges | 65 | €2,879 | €5,648 | +€2,769 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €5,840 | €17,820 | +€11,980 | +205.1% |
| Income taxes | 67/77 | €1,749 | €4,656 | +€2,907 | +166.2% |
| Profit (loss) for the period | 9904 | €4,091 | €13,164 | +€9,073 | +221.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,091 | €13,164 | +€9,073 | +221.8% |
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 11 October 2026 via checked.be.