ANDREASS: 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.
ANDREASS
Largest movements
- Cash -€145
down €145 (-32.9%), from €441 to €296
mainly Net result for the year (-€490) and Receivables within one year (-€100)
- Receivables within one year +€100
up €100 (+24.8%), from €404 to €504
of which Trade receivables: +€201
- Profit (loss) carried forward -€491
down €491 (-30.3%), from -€1,622 to -€2,113
- Trade debts +€446
up €446 (+167.0%), from €267 to €713
- Gross operating margin +€685
up €685 (+60.6%), from -€1,130 to -€445
- Other operating charges -€439
no longer reported in 2025 (was €439)
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 | €845 | €800 | -€45 | -5.3% |
| Current assets | 29/58 | €845 | €800 | -€45 | -5.3% |
| Amounts receivable within one year | 40/41 | €404 | €504 | +€100 | +24.8% |
| Trade receivables | 40 | €303 | €504 | +€201 | +66.3% |
| Other amounts receivable | 41 | €101 | - | -€101 | |
| Cash at bank and in hand | 54/58 | €441 | €296 | -€145 | -32.9% |
| Total equity and liabilities | 10/49 | €845 | €800 | -€45 | -5.3% |
| Equity | 10/15 | -€1,122 | -€1,613 | -€491 | -43.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,622 | -€2,113 | -€491 | -30.3% |
| Amounts payable | 17/49 | €1,967 | €2,413 | +€446 | +22.7% |
| Amounts payable within one year | 42/48 | €1,967 | €2,413 | +€446 | +22.7% |
| Trade debts | 44 | €267 | €713 | +€446 | +167.0% |
| Suppliers | 440/4 | €267 | €713 | +€446 | +167.0% |
| Other amounts payable | 47/48 | €1,700 | €1,700 | = | 0.0% |
| Other operating charges | 640/8 | €439 | - | -€439 | |
| Gross operating margin | 9900 | -€1,130 | -€445 | +€685 | +60.6% |
| Operating profit (loss) | 9901 | -€1,569 | -€445 | +€1,124 | +71.6% |
| Financial charges | 65/66B | €53 | €45 | -€8 | -15.1% |
| Recurring financial charges | 65 | €53 | €45 | -€8 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,622 | -€490 | +€1,132 | +69.8% |
| Profit (loss) for the period | 9904 | -€1,622 | -€490 | +€1,132 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,622 | -€490 | +€1,132 | +69.8% |
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 7 October 2026 via checked.be.