ANDREICA: 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.
ANDREICA
Largest movements
- Current investments +€199,750
up €199,750 (+390.1%), from €51,204 to €250,954
- Cash -€20,313
down €20,313 (-6.3%), from €321,941 to €301,627
mainly Current investments (-€199,750) and Tax, wage and social debts (-€26,291)
- Receivables within one year -€9,137
down €9,137 (-6.9%), from €133,197 to €124,060
- Other debts +€196,182
new in 2025: €196,182
- Tax, wage and social debts -€26,291
down €26,291 (-99.0%), from €26,547 to €256
- Financial income -€296,548
down €296,548 (-97.2%), from €305,010 to €8,462
- Taxes -€26,291
down €26,291 (-99.0%), from €26,547 to €256
- Gross operating margin +€3,422
up €3,422 (+51.9%), from -€6,596 to -€3,174
- Financial charges +€1,803
up €1,803 (+6010.3%), from €30 to €1,833
- Other operating charges +€250
up €250 (+64.6%), from €387 to €638
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 | €506,634 | €679,085 | +€172,451 | +34.0% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €506,633 | €679,084 | +€172,451 | +34.0% |
| Amounts receivable within one year | 40/41 | €133,197 | €124,060 | -€9,137 | -6.9% |
| Other amounts receivable | 41 | €133,197 | €124,060 | -€9,137 | -6.9% |
| Current investments | 50/53 | €51,204 | €250,954 | +€199,750 | +390.1% |
| Cash at bank and in hand | 54/58 | €321,941 | €301,627 | -€20,313 | -6.3% |
| Deferred charges and accrued income | 490/1 | €292 | €2,443 | +€2,152 | +737.4% |
| Total equity and liabilities | 10/49 | €506,634 | €679,085 | +€172,451 | +34.0% |
| Equity | 10/15 | €480,086 | €482,647 | +€2,561 | +0.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €461,536 | €464,097 | +€2,561 | +0.6% |
| Distributable reserves | 133 | €461,536 | €464,097 | +€2,561 | +0.6% |
| Amounts payable | 17/49 | €26,547 | €196,438 | +€169,891 | +640.0% |
| Amounts payable within one year | 42/48 | €26,547 | €196,438 | +€169,891 | +640.0% |
| Taxes, remuneration and social security | 45 | €26,547 | €256 | -€26,291 | -99.0% |
| Taxes | 450/3 | €26,547 | €256 | -€26,291 | -99.0% |
| Other amounts payable | 47/48 | - | €196,182 | +€196,182 | |
| Other operating charges | 640/8 | €387 | €638 | +€250 | +64.6% |
| Gross operating margin | 9900 | -€6,596 | -€3,174 | +€3,422 | +51.9% |
| Operating profit (loss) | 9901 | -€6,984 | -€3,812 | +€3,171 | +45.4% |
| Financial income | 75/76B | €305,010 | €8,462 | -€296,548 | -97.2% |
| Recurring financial income | 75 | €305,010 | €8,462 | -€296,548 | -97.2% |
| Financial charges | 65/66B | €30 | €1,833 | +€1,803 | +6010.3% |
| Recurring financial charges | 65 | €30 | €1,833 | +€1,803 | +6010.3% |
| Profit (loss) for the period before taxes | 9903 | €297,997 | €2,817 | -€295,180 | -99.1% |
| Income taxes | 67/77 | €26,547 | €256 | -€26,291 | -99.0% |
| Profit (loss) for the period | 9904 | €271,449 | €2,561 | -€268,889 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €271,449 | €2,561 | -€268,889 | -99.1% |
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 30 September 2026 via checked.be.