ANDRESS CONSULTING: what changed
What changed
ANDRESS CONSULTING
NACE 78.100, Employment placement agencies
filed annual accounts (NBB)
Net result for the year
-€54,012
2024 · €74,085-€128,097
Equity
€502,229
2024 · €620,492-€118,262
Cash
€276,491
2024 · €403,262-€126,771
Balance sheet total
€1.1m
2024 · €1.3m-€222,794
Largest movements
Assets
- Cash -€126,771
down €126,771 (-31.4%), from €403,262 to €276,491
mainly Investment in fixed assets (net) (-€88,303) and Contributions, distributions and other (-€64,250)
- Receivables within one year -€107,631
down €107,631 (-76.4%), from €140,958 to €33,327
of which Trade receivables: -€87,964
Equity and liabilities
- Reserves -€64,250
down €64,250 (-15.2%), from €421,892 to €357,642
of which Distributable reserves: -€64,250
- Profit (loss) carried forward -€54,012
down €54,012, from €0 to -€54,012
- Trade debts -€50,041
down €50,041 (-58.9%), from €84,938 to €34,897
- Debts after one year -€46,115
down €46,115 (-28.4%), from €162,164 to €116,049
- Tax, wage and social debts -€24,056
down €24,056 (-53.4%), from €45,089 to €21,033
of which Taxes: -€27,048
Income statement
- Gross operating margin -€199,273
down €199,273 (-61.5%), from €323,771 to €124,498
- Staff costs -€50,931
down €50,931 (-41.3%), from €123,216 to €72,285
- Taxes -€28,197
down €28,197 (-94.6%), from €29,815 to €1,618
- Depreciation +€7,631
up €7,631 (+11.0%), from €69,167 to €76,798
- Other operating charges -€6,502
down €6,502 (-23.4%), from €27,781 to €21,279
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€74,085
Gross operating margin
-€199,273
Staff costs
+€50,931
Depreciation
-€7,631
Other operating charges
+€6,502
Other operating items
+€720
Financial income
-€3,406
Financial charges
-€4,137
Taxes
+€28,197
Result 2025
-€54,012
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€77,367
Investment
-€88,303
Financing
-€115,835
Cash 2024
€403,262
From operations (derived)
+€77,367
Net result for the year
-€54,012
Depreciation
+€76,798
Receivables within one year
+€107,631
Deferred charges and accrued income
-€104
Trade debts
-€50,041
Tax, wage and social debts
-€24,056
Other debts
+€13,742
Accrued charges and deferred income
+€7,409
Investment (derived)
-€88,303
Investment in fixed assets (net)
-€88,303
Financing
-€115,835
Debts after one year
-€46,115
Current portion of long-term debt
-€5,470
Contributions, distributions and other
-€64,250
Cash 2025
€276,491
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,325,210 | €1,102,417 | -€222,794 | -16.8% |
| Fixed assets | 21/28 | €780,167 | €791,671 | +€11,504 | +1.5% |
| Tangible fixed assets | 22/27 | €779,172 | €790,648 | +€11,476 | +1.5% |
| Land and buildings | 22 | €616,488 | €672,778 | +€56,290 | +9.1% |
| Plant, machinery and equipment | 23 | €5,236 | €17,848 | +€12,612 | +241% |
| Furniture and vehicles | 24 | €157,448 | €100,022 | -€57,426 | -36.5% |
| Financial fixed assets | 28 | €995 | €1,023 | +€28 | +2.8% |
| Current assets | 29/58 | €545,043 | €310,745 | -€234,298 | -43.0% |
| Amounts receivable within one year | 40/41 | €140,958 | €33,327 | -€107,631 | -76.4% |
| Trade receivables | 40 | €111,277 | €23,313 | -€87,964 | -79.0% |
| Other amounts receivable | 41 | €29,681 | €10,014 | -€19,667 | -66.3% |
| Cash at bank and in hand | 54/58 | €403,262 | €276,491 | -€126,771 | -31.4% |
| Deferred charges and accrued income | 490/1 | €824 | €928 | +€104 | +12.6% |
| Total equity and liabilities | 10/49 | €1,325,210 | €1,102,417 | -€222,794 | -16.8% |
| Equity | 10/15 | €620,492 | €502,229 | -€118,262 | -19.1% |
| Contributions | 10/11 | €198,600 | €198,600 | = | 0.0% |
| Reserves | 13 | €421,892 | €357,642 | -€64,250 | -15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €183,510 | €183,510 | = | 0.0% |
| Distributable reserves | 133 | €238,382 | €174,132 | -€64,250 | -27.0% |
| Profit (loss) carried forward | 14 | €0 | -€54,012 | -€54,012 | |
| Provisions and deferred taxes | 16 | €73,400 | €73,400 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €73,400 | €73,400 | = | 0.0% |
| Pensions and similar obligations | 160 | €73,400 | €73,400 | = | 0.0% |
| Amounts payable | 17/49 | €631,319 | €526,787 | -€104,532 | -16.6% |
| Amounts payable after more than one year | 17 | €162,164 | €116,049 | -€46,115 | -28.4% |
| Financial debts | 170/4 | €162,164 | €116,049 | -€46,115 | -28.4% |
| Amounts payable within one year | 42/48 | €468,904 | €403,079 | -€65,825 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €54,185 | €48,715 | -€5,470 | -10.1% |
| Trade debts | 44 | €84,938 | €34,897 | -€50,041 | -58.9% |
| Suppliers | 440/4 | €84,938 | €34,897 | -€50,041 | -58.9% |
| Taxes, remuneration and social security | 45 | €45,089 | €21,033 | -€24,056 | -53.4% |
| Taxes | 450/3 | €29,571 | €2,523 | -€27,048 | -91.5% |
| Remuneration and social security | 454/9 | €15,518 | €18,510 | +€2,992 | +19.3% |
| Other amounts payable | 47/48 | €284,692 | €298,435 | +€13,742 | +4.8% |
| Accrued charges and deferred income | 492/3 | €251 | €7,660 | +€7,409 | +2,950% |
| Non-recurring operating income | 76A | €42,127 | €3,620 | -€38,507 | -91.4% |
| Remuneration, social security and pensions | 62 | €123,216 | €72,285 | -€50,931 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,167 | €76,798 | +€7,631 | +11.0% |
| Other operating charges | 640/8 | €27,781 | €21,279 | -€6,502 | -23.4% |
| Non-recurring operating charges | 66A | €720 | €0 | -€720 | -100% |
| Gross operating margin | 9900 | €323,771 | €124,498 | -€199,273 | -61.5% |
| Operating profit (loss) | 9901 | €102,886 | -€45,864 | -€148,751 | |
| Financial income | 75/76B | €9,774 | €6,368 | -€3,406 | -34.9% |
| Recurring financial income | 75 | €9,774 | €6,368 | -€3,406 | -34.9% |
| Financial charges | 65/66B | €8,761 | €12,897 | +€4,137 | +47.2% |
| Recurring financial charges | 65 | €8,761 | €12,897 | +€4,137 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €103,900 | -€52,394 | -€156,294 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €29,815 | €1,618 | -€28,197 | -94.6% |
| Profit (loss) for the period | 9904 | €74,085 | -€54,012 | -€128,097 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €74,085 | -€54,012 | -€128,097 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.