André Invest: what changed
Two fiscal 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.
André Invest
Largest movements
- Current investments +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Tangible fixed assets -€26,013
down €26,013 (-4.1%), from €631,368 to €605,355
- Profit (loss) carried forward +€13,203
up €13,203 (+57.6%), from €22,915 to €36,117
- Financial income +€1,847
up €1,847 (+1267.6%), from €146 to €1,993
- Gross operating margin +€1,410
up €1,410 (+3.5%), from €40,290 to €41,700
- Taxes +€861
up €861 (+23.9%), from €3,598 to €4,459
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 | €721,072 | €739,830 | +€18,757 | +2.6% |
| Fixed assets | 21/28 | €631,368 | €605,355 | -€26,013 | -4.1% |
| Tangible fixed assets | 22/27 | €631,368 | €605,355 | -€26,013 | -4.1% |
| Land and buildings | 22 | €631,368 | €605,355 | -€26,013 | -4.1% |
| Current assets | 29/58 | €89,704 | €134,475 | +€44,770 | +49.9% |
| Amounts receivable within one year | 40/41 | €1,410 | €2,854 | +€1,443 | +102.3% |
| Trade receivables | 40 | €1,410 | €2,854 | +€1,443 | +102.3% |
| Current investments | 50/53 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €27,836 | €31,159 | +€3,323 | +11.9% |
| Deferred charges and accrued income | 490/1 | €458 | €462 | +€3 | +0.8% |
| Total equity and liabilities | 10/49 | €721,072 | €739,830 | +€18,757 | +2.6% |
| Equity | 10/15 | €706,307 | €719,510 | +€13,203 | +1.9% |
| Contributions | 10/11 | €683,393 | €683,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,915 | €36,117 | +€13,203 | +57.6% |
| Amounts payable | 17/49 | €14,765 | €20,320 | +€5,555 | +37.6% |
| Amounts payable within one year | 42/48 | €12,406 | €16,876 | +€4,469 | +36.0% |
| Trade debts | 44 | - | €3,598 | +€3,598 | |
| Suppliers | 440/4 | - | €3,598 | +€3,598 | |
| Taxes, remuneration and social security | 45 | €4,945 | €5,816 | +€871 | +17.6% |
| Taxes | 450/3 | €4,945 | €5,816 | +€871 | +17.6% |
| Other amounts payable | 47/48 | €7,461 | €7,461 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,358 | €3,444 | +€1,086 | +46.0% |
| Non-recurring operating income | 76A | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,013 | €26,013 | = | 0.0% |
| Gross operating margin | 9900 | €40,290 | €41,700 | +€1,410 | +3.5% |
| Operating profit (loss) | 9901 | €14,277 | €15,687 | +€1,410 | +9.9% |
| Financial income | 75/76B | €146 | €1,993 | +€1,847 | +1267.6% |
| Recurring financial income | 75 | €146 | €1,993 | +€1,847 | +1267.6% |
| Financial charges | 65/66B | €31 | €18 | -€13 | -40.8% |
| Recurring financial charges | 65 | €31 | €18 | -€13 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €14,392 | €17,662 | +€3,270 | +22.7% |
| Income taxes | 67/77 | €3,598 | €4,459 | +€861 | +23.9% |
| Profit (loss) for the period | 9904 | €10,794 | €13,203 | +€2,409 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,794 | €13,203 | +€2,409 | +22.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.