ANDRE & CO: 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 & CO
Largest movements
- Cash -€10,968
down €10,968 (-81.3%), from €13,483 to €2,516
mainly Contributions, distributions and other (-€7,765) and Deferred charges and accrued income (-€7,104)
- Deferred charges and accrued income +€7,104
up €7,104 (+1793.2%), from €396 to €7,500
- Receivables within one year -€3,720
down €3,720 (-15.2%), from €24,530 to €20,810
of which Trade receivables: -€1,897
- Tangible fixed assets +€3,015
up €3,015 (+255.2%), from €1,182 to €4,197
of which Furniture and vehicles: +€3,416
- Financial fixed assets +€450
up €450 (+1016.3%), from €44 to €494
- Profit (loss) carried forward -€5,431
down €5,431 (-23.8%), from €22,825 to €17,393
- Other debts -€2,145
down €2,145 (-66.9%), from €3,205 to €1,061
- Tax, wage and social debts +€1,759
up €1,759 (+20.3%), from €8,648 to €10,407
- Trade debts +€1,699
up €1,699 (+57.4%), from €2,957 to €4,655
- Taxes +€1,126
up €1,126 (+108.8%), from €1,035 to €2,161
- Gross operating margin -€900
down €900 (-12.3%), from €7,294 to €6,393
- Financial charges +€791
up €791 (+99.6%), from €794 to €1,585
- Other operating charges -€579
down €579 (-57.4%), from €1,008 to €429
- Depreciation +€86
up €86 (+17.9%), from €479 to €564
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 | €39,635 | €35,517 | -€4,118 | -10.4% |
| Fixed assets | 21/28 | €1,226 | €4,691 | +€3,465 | +282.7% |
| Tangible fixed assets | 22/27 | €1,182 | €4,197 | +€3,015 | +255.2% |
| Furniture and vehicles | 24 | - | €3,416 | +€3,416 | |
| Other tangible fixed assets | 26 | €1,182 | €781 | -€401 | -33.9% |
| Financial fixed assets | 28 | €44 | €494 | +€450 | +1016.3% |
| Current assets | 29/58 | €38,409 | €30,825 | -€7,584 | -19.7% |
| Amounts receivable within one year | 40/41 | €24,530 | €20,810 | -€3,720 | -15.2% |
| Trade receivables | 40 | €9,875 | €7,978 | -€1,897 | -19.2% |
| Other amounts receivable | 41 | €14,655 | €12,832 | -€1,823 | -12.4% |
| Cash at bank and in hand | 54/58 | €13,483 | €2,516 | -€10,968 | -81.3% |
| Deferred charges and accrued income | 490/1 | €396 | €7,500 | +€7,104 | +1793.2% |
| Total equity and liabilities | 10/49 | €39,635 | €35,517 | -€4,118 | -10.4% |
| Equity | 10/15 | €24,825 | €19,393 | -€5,431 | -21.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,825 | €17,393 | -€5,431 | -23.8% |
| Amounts payable | 17/49 | €14,810 | €16,123 | +€1,313 | +8.9% |
| Amounts payable within one year | 42/48 | €14,810 | €16,123 | +€1,313 | +8.9% |
| Trade debts | 44 | €2,957 | €4,655 | +€1,699 | +57.4% |
| Suppliers | 440/4 | €2,957 | €4,655 | +€1,699 | +57.4% |
| Taxes, remuneration and social security | 45 | €8,648 | €10,407 | +€1,759 | +20.3% |
| Taxes | 450/3 | €8,648 | €10,407 | +€1,759 | +20.3% |
| Other amounts payable | 47/48 | €3,205 | €1,061 | -€2,145 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €564 | +€86 | +17.9% |
| Other operating charges | 640/8 | €1,008 | €429 | -€579 | -57.4% |
| Gross operating margin | 9900 | €7,294 | €6,393 | -€900 | -12.3% |
| Operating profit (loss) | 9901 | €5,807 | €5,400 | -€407 | -7.0% |
| Financial income | 75/76B | €715 | €680 | -€35 | -5.0% |
| Recurring financial income | 75 | €715 | €680 | -€35 | -5.0% |
| Financial charges | 65/66B | €794 | €1,585 | +€791 | +99.6% |
| Recurring financial charges | 65 | €794 | €1,585 | +€791 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €5,728 | €4,494 | -€1,233 | -21.5% |
| Income taxes | 67/77 | €1,035 | €2,161 | +€1,126 | +108.8% |
| Profit (loss) for the period | 9904 | €4,693 | €2,333 | -€2,359 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,693 | €2,333 | -€2,359 | -50.3% |
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 12 October 2026 via checked.be.