ANDREIAS: 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.
ANDREIAS
Largest movements
- Receivables within one year -€44,106
down €44,106 (-46.4%), from €95,108 to €51,002
of which Trade receivables: -€88,254
- Cash -€10,398
down €10,398 (-86.6%), from €12,014 to €1,615
mainly Trade debts (-€43,977) and Other debts (-€20,412)
- Deferred charges and accrued income +€3,371
up €3,371 (+1873.9%), from €180 to €3,551
- Tangible fixed assets +€2,108
up €2,108 (+44.8%), from €4,705 to €6,813
of which Plant, machinery and equipment: +€1,061
- Trade debts -€43,977
down €43,977 (-59.2%), from €74,347 to €30,370
- Other debts -€20,412
no longer reported in 2024 (was €20,412)
- Contributions +€7,000
new in 2024: €7,000
- Profit (loss) carried forward +€6,771
up €6,771 (+53.4%), from €12,680 to €19,451
- Turnover +€664,227
new in 2024: €664,227
- Purchases and services +€647,391
new in 2024: €647,391
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,006 | €62,981 | -€49,026 | -43.8% |
| Fixed assets | 21/28 | €4,705 | €6,813 | +€2,108 | +44.8% |
| Tangible fixed assets | 22/27 | €4,705 | €6,813 | +€2,108 | +44.8% |
| Plant, machinery and equipment | 23 | €479 | €1,540 | +€1,061 | +221.5% |
| Furniture and vehicles | 24 | €4,226 | €5,273 | +€1,047 | +24.8% |
| Current assets | 29/58 | €107,301 | €56,168 | -€51,134 | -47.7% |
| Amounts receivable within one year | 40/41 | €95,108 | €51,002 | -€44,106 | -46.4% |
| Trade receivables | 40 | €88,254 | - | -€88,254 | |
| Other amounts receivable | 41 | €6,854 | €51,002 | +€44,147 | +644.1% |
| Cash at bank and in hand | 54/58 | €12,014 | €1,615 | -€10,398 | -86.6% |
| Deferred charges and accrued income | 490/1 | €180 | €3,551 | +€3,371 | +1873.9% |
| Total equity and liabilities | 10/49 | €112,006 | €62,981 | -€49,026 | -43.8% |
| Equity | 10/15 | €12,680 | €26,451 | +€13,771 | +108.6% |
| Contributions | 10/11 | - | €7,000 | +€7,000 | |
| Profit (loss) carried forward | 14 | €12,680 | €19,451 | +€6,771 | +53.4% |
| Amounts payable | 17/49 | €99,326 | €36,529 | -€62,797 | -63.2% |
| Amounts payable within one year | 42/48 | €99,326 | €35,429 | -€63,897 | -64.3% |
| Trade debts | 44 | €74,347 | €30,370 | -€43,977 | -59.2% |
| Suppliers | 440/4 | €74,347 | €30,370 | -€43,977 | -59.2% |
| Taxes, remuneration and social security | 45 | €4,567 | €5,059 | +€493 | +10.8% |
| Taxes | 450/3 | €4,567 | €5,059 | +€493 | +10.8% |
| Other amounts payable | 47/48 | €20,412 | - | -€20,412 | |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Turnover | 70 | - | €664,227 | +€664,227 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €647,391 | +€647,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,170 | €4,212 | +€42 | +1.0% |
| Other operating charges | 640/8 | €3,981 | €3,158 | -€823 | -20.7% |
| Non-recurring operating charges | 66A | €406 | - | -€406 | |
| Gross operating margin | 9900 | €17,788 | €16,836 | -€953 | -5.4% |
| Operating profit (loss) | 9901 | €9,231 | €9,466 | +€235 | +2.5% |
| Financial income | 75/76B | - | €1,058 | +€1,058 | |
| Recurring financial income | 75 | - | €1,058 | +€1,058 | |
| Financial charges | 65/66B | €431 | €1,503 | +€1,072 | +248.6% |
| Recurring financial charges | 65 | €431 | €1,503 | +€1,072 | +248.6% |
| Profit (loss) for the period before taxes | 9903 | €8,800 | €9,021 | +€221 | +2.5% |
| Income taxes | 67/77 | €2,809 | €2,250 | -€559 | -19.9% |
| Profit (loss) for the period | 9904 | €5,991 | €6,771 | +€780 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,991 | €6,771 | +€780 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.