Andreas: 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.
Andreas
Largest movements
- Cash -€4,121
down €4,121 (-10.7%), from €38,395 to €34,274
mainly Contributions, distributions and other (-€39,603) and Accrued charges and deferred income (-€12,963)
- Receivables within one year -€1,064
no longer reported in 2025 (was €1,064)
of which Other amounts receivable: -€612
- Tax, wage and social debts +€26,171
up €26,171 (+149.2%), from €17,541 to €43,712
- Profit (loss) carried forward -€18,394
down €18,394 (-83.4%), from €22,045 to €3,651
- Accrued charges and deferred income -€12,963
down €12,963 (-37.9%), from €34,172 to €21,210
- Goods and materials +€120,580
up €120,580 (+1064.3%), from €11,330 to €131,909
- Turnover +€73,766
up €73,766 (+47.6%), from €155,107 to €228,873
- Other operating income +€19,887
new in 2025: €19,887
- Depreciation -€11,057
no longer reported in 2025 (was €11,057)
- Services and other goods -€11,021
down €11,021 (-16.9%), from €65,375 to €54,354
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 | €73,758 | €68,573 | -€5,185 | -7.0% |
| Formation expenses | 20 | €20,368 | €20,368 | = | 0.0% |
| Fixed assets | 21/28 | €13,930 | €13,930 | = | 0.0% |
| Tangible fixed assets | 22/27 | €13,930 | €13,930 | = | 0.0% |
| Plant, machinery and equipment | 23 | €155 | €155 | = | 0.0% |
| Furniture and vehicles | 24 | €2,427 | €2,427 | = | 0.0% |
| Leasing and similar rights | 25 | €11,348 | €11,348 | = | 0.0% |
| Current assets | 29/58 | €39,459 | €34,274 | -€5,185 | -13.1% |
| Amounts receivable within one year | 40/41 | €1,064 | - | -€1,064 | |
| Trade receivables | 40 | €452 | - | -€452 | |
| Other amounts receivable | 41 | €612 | - | -€612 | |
| Cash at bank and in hand | 54/58 | €38,395 | €34,274 | -€4,121 | -10.7% |
| Total equity and liabilities | 10/49 | €73,758 | €68,573 | -€5,185 | -7.0% |
| Equity | 10/15 | €22,045 | €3,651 | -€18,394 | -83.4% |
| Profit (loss) carried forward | 14 | €22,045 | €3,651 | -€18,394 | -83.4% |
| Amounts payable | 17/49 | €51,713 | €64,922 | +€13,209 | +25.5% |
| Amounts payable within one year | 42/48 | €17,541 | €43,712 | +€26,171 | +149.2% |
| Taxes, remuneration and social security | 45 | €17,541 | €43,712 | +€26,171 | +149.2% |
| Taxes | 450/3 | €17,541 | €43,712 | +€26,171 | +149.2% |
| Accrued charges and deferred income | 492/3 | €34,172 | €21,210 | -€12,963 | -37.9% |
| Operating income | 70/76A | €155,107 | €248,760 | +€93,653 | +60.4% |
| Turnover | 70 | €155,107 | €228,873 | +€73,766 | +47.6% |
| Other operating income | 74 | - | €19,887 | +€19,887 | |
| Operating charges | 60/66A | €117,294 | €222,759 | +€105,466 | +89.9% |
| Goods for resale, raw materials and consumables | 60 | €11,330 | €131,909 | +€120,580 | +1064.3% |
| Purchases | 600/8 | €11,330 | €131,909 | +€120,580 | +1064.3% |
| Services and other goods | 61 | €65,375 | €54,354 | -€11,021 | -16.9% |
| Remuneration, social security and pensions | 62 | €26,000 | €33,390 | +€7,390 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,057 | - | -€11,057 | |
| Other operating charges | 640/8 | €3,533 | €3,106 | -€426 | -12.1% |
| Operating profit (loss) | 9901 | €37,813 | €26,001 | -€11,812 | -31.2% |
| Financial charges | 65/66B | - | €811 | +€811 | |
| Recurring financial charges | 65 | - | €811 | +€811 | |
| Debt charges | 650 | - | €786 | +€786 | |
| Other financial charges | 652/9 | - | €25 | +€25 | |
| Profit (loss) for the period before taxes | 9903 | €37,813 | €25,190 | -€12,623 | -33.4% |
| Income taxes | 67/77 | €3,641 | €3,980 | +€339 | +9.3% |
| Taxes | 670/3 | €3,641 | €3,980 | +€339 | +9.3% |
| Profit (loss) for the period | 9904 | €34,172 | €21,210 | -€12,963 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,172 | €21,210 | -€12,963 | -37.9% |
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 1 October 2026 via checked.be.