ANDREA: 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.
ANDREA
Largest movements
- Tangible fixed assets -€12,472
down €12,472 (-4.3%), from €290,415 to €277,943
of which Land and buildings: -€12,074
- Trade debts -€5,402
no longer reported in 2025 (was €5,402)
- Debts after one year -€3,571
down €3,571 (-0.7%), from €539,662 to €536,091
- Profit (loss) carried forward -€3,544
down €3,544 (-1.3%), from -€273,934 to -€277,478
- Gross operating margin +€11,225
up €11,225, from -€1,979 to €9,246
- Depreciation -€1,528
down €1,528 (-10.9%), from €14,000 to €12,472
- Other operating charges -€699
down €699 (-80.1%), from €872 to €173
- Financial charges -€152
down €152 (-83.7%), from €182 to €30
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 | €291,144 | €278,262 | -€12,883 | -4.4% |
| Fixed assets | 21/28 | €290,415 | €277,943 | -€12,472 | -4.3% |
| Tangible fixed assets | 22/27 | €290,415 | €277,943 | -€12,472 | -4.3% |
| Land and buildings | 22 | €290,017 | €277,943 | -€12,074 | -4.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -42.9% |
| Furniture and vehicles | 24 | €398 | - | -€398 | |
| Current assets | 29/58 | €730 | €319 | -€411 | -56.3% |
| Amounts receivable within one year | 40/41 | €526 | - | -€526 | |
| Other amounts receivable | 41 | €526 | - | -€526 | |
| Cash at bank and in hand | 54/58 | €0 | €319 | +€319 | |
| Deferred charges and accrued income | 490/1 | €204 | - | -€204 | |
| Total equity and liabilities | 10/49 | €291,144 | €278,262 | -€12,883 | -4.4% |
| Equity | 10/15 | -€255,334 | -€258,878 | -€3,544 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,934 | -€277,478 | -€3,544 | -1.3% |
| Amounts payable | 17/49 | €546,478 | €537,140 | -€9,338 | -1.7% |
| Amounts payable after more than one year | 17 | €539,662 | €536,091 | -€3,571 | -0.7% |
| Other amounts payable | 178/9 | €539,662 | €536,091 | -€3,571 | -0.7% |
| Amounts payable within one year | 42/48 | €5,945 | €1,049 | -€4,895 | -82.3% |
| Trade debts | 44 | €5,402 | - | -€5,402 | |
| Suppliers | 440/4 | €5,402 | - | -€5,402 | |
| Taxes, remuneration and social security | 45 | €542 | €1,049 | +€507 | +93.5% |
| Taxes | 450/3 | €542 | €1,049 | +€507 | +93.5% |
| Accrued charges and deferred income | 492/3 | €872 | - | -€872 | |
| Non-recurring operating income | 76A | - | €6,362 | +€6,362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,000 | €12,472 | -€1,528 | -10.9% |
| Other operating charges | 640/8 | €872 | €173 | -€699 | -80.1% |
| Gross operating margin | 9900 | -€1,979 | €9,246 | +€11,225 | |
| Operating profit (loss) | 9901 | -€16,850 | -€3,399 | +€13,452 | +79.8% |
| Financial charges | 65/66B | €182 | €30 | -€152 | -83.7% |
| Recurring financial charges | 65 | €182 | €30 | -€152 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | -€17,032 | -€3,428 | +€13,604 | +79.9% |
| Income taxes | 67/77 | €170 | €116 | -€54 | -31.9% |
| Profit (loss) for the period | 9904 | -€17,202 | -€3,544 | +€13,658 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,202 | -€3,544 | +€13,658 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.