ANDRE et Compagnie: 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 et Compagnie
Largest movements
- Cash +€13,314
up €13,314 (+2.4%), from €547,566 to €560,880
mainly Net result for the year (+€30,821) and Depreciation (+€10,854)
- Receivables within one year +€13,083
up €13,083 (+329%), from €3,973 to €17,056
of which Other amounts receivable: +€6,811
- Reserves +€30,000
up €30,000 (+11.3%), from €265,475 to €295,475
- Trade debts -€15,387
down €15,387 (-38.2%), from €40,298 to €24,911
- Staff costs +€34,337
up €34,337 (+19.0%), from €180,970 to €215,307
- Taxes -€17,019
down €17,019 (-59.1%), from €28,805 to €11,785
- Gross operating margin -€14,170
down €14,170 (-4.8%), from €292,354 to €278,184
- Depreciation +€3,018
up €3,018 (+38.5%), from €7,836 to €10,854
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 | €600,397 | €617,668 | +€17,271 | +2.9% |
| Fixed assets | 21/28 | €35,858 | €29,920 | -€5,937 | -16.6% |
| Tangible fixed assets | 22/27 | €35,858 | €29,920 | -€5,937 | -16.6% |
| Plant, machinery and equipment | 23 | €749 | €221 | -€528 | -70.5% |
| Furniture and vehicles | 24 | €35,109 | €26,344 | -€8,765 | -25.0% |
| Other tangible fixed assets | 26 | - | €3,355 | +€3,355 | |
| Current assets | 29/58 | €564,539 | €587,747 | +€23,208 | +4.1% |
| Stocks and contracts in progress | 3 | €13,000 | €9,600 | -€3,400 | -26.2% |
| Stocks | 30/36 | €13,000 | €9,600 | -€3,400 | -26.2% |
| Amounts receivable within one year | 40/41 | €3,973 | €17,056 | +€13,083 | +329% |
| Trade receivables | 40 | €552 | €6,825 | +€6,273 | +1,137% |
| Other amounts receivable | 41 | €3,421 | €10,232 | +€6,811 | +199% |
| Cash at bank and in hand | 54/58 | €547,566 | €560,880 | +€13,314 | +2.4% |
| Deferred charges and accrued income | 490/1 | - | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €600,397 | €617,668 | +€17,271 | +2.9% |
| Equity | 10/15 | €514,124 | €544,946 | +€30,821 | +6.0% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Reserves | 13 | €265,475 | €295,475 | +€30,000 | +11.3% |
| Distributable reserves | 133 | €265,475 | €295,475 | +€30,000 | +11.3% |
| Profit (loss) carried forward | 14 | €218,903 | €219,724 | +€821 | +0.4% |
| Amounts payable | 17/49 | €86,272 | €72,722 | -€13,551 | -15.7% |
| Amounts payable within one year | 42/48 | €86,272 | €72,722 | -€13,551 | -15.7% |
| Trade debts | 44 | €40,298 | €24,911 | -€15,387 | -38.2% |
| Suppliers | 440/4 | €40,298 | €24,911 | -€15,387 | -38.2% |
| Taxes, remuneration and social security | 45 | €45,074 | €46,950 | +€1,876 | +4.2% |
| Taxes | 450/3 | €17,513 | €20,170 | +€2,657 | +15.2% |
| Remuneration and social security | 454/9 | €27,561 | €26,780 | -€781 | -2.8% |
| Other amounts payable | 47/48 | €901 | €861 | -€40 | -4.4% |
| Non-recurring operating income | 76A | €8,700 | €243 | -€8,457 | -97.2% |
| Remuneration, social security and pensions | 62 | €180,970 | €215,307 | +€34,337 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,836 | €10,854 | +€3,018 | +38.5% |
| Other operating charges | 640/8 | €1,364 | €2,759 | +€1,395 | +102% |
| Gross operating margin | 9900 | €292,354 | €278,184 | -€14,170 | -4.8% |
| Operating profit (loss) | 9901 | €102,184 | €49,264 | -€52,920 | -51.8% |
| Financial income | 75/76B | €2,350 | €767 | -€1,583 | -67.4% |
| Recurring financial income | 75 | €2,350 | €767 | -€1,583 | -67.4% |
| Financial charges | 65/66B | €8,574 | €7,424 | -€1,150 | -13.4% |
| Recurring financial charges | 65 | €8,574 | €7,424 | -€1,150 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €95,960 | €42,607 | -€53,353 | -55.6% |
| Income taxes | 67/77 | €28,805 | €11,785 | -€17,019 | -59.1% |
| Profit (loss) for the period | 9904 | €67,155 | €30,821 | -€36,333 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,155 | €30,821 | -€36,333 | -54.1% |
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 14 October 2026 via checked.be.