ANDREUX SERVICE: what changed
Two financial 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.
ANDREUX SERVICE
Largest movements
- Tangible fixed assets -€5,226
down €5,226 (-30.9%), from €16,889 to €11,663
- Other debts -€9,622
down €9,622 (-3.9%), from €243,865 to €234,244
- Tax, wage and social debts -€7,727
down €7,727 (-61.7%), from €12,527 to €4,801
- Profit (loss) carried forward +€6,988
up €6,988 (+9.9%), from €70,522 to €77,510
- Gross operating margin -€5,240
down €5,240 (-20.3%), from €25,802 to €20,563
- Depreciation +€5,109
up €5,109 (+242%), from €2,111 to €7,221
- Financial charges -€2,629
down €2,629 (-67.7%), from €3,886 to €1,256
of which Non-recurring financial charges: -€3,156
- Taxes -€1,244
down €1,244 (-22.0%), from €5,659 to €4,415
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.
Derived cash bridge
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 | €425,045 | €412,101 | -€12,944 | -3.0% |
| Fixed assets | 21/28 | €281,974 | €276,749 | -€5,226 | -1.9% |
| Tangible fixed assets | 22/27 | €16,889 | €11,663 | -€5,226 | -30.9% |
| Furniture and vehicles | 24 | €16,889 | €11,663 | -€5,226 | -30.9% |
| Financial fixed assets | 28 | €265,085 | €265,085 | = | 0.0% |
| Current assets | 29/58 | €143,071 | €135,353 | -€7,718 | -5.4% |
| Amounts receivable within one year | 40/41 | €126,090 | €121,946 | -€4,144 | -3.3% |
| Trade receivables | 40 | €123,065 | €6,738 | -€116,327 | -94.5% |
| Other amounts receivable | 41 | €3,025 | €115,208 | +€112,183 | +3,708% |
| Cash at bank and in hand | 54/58 | €606 | €278 | -€329 | -54.2% |
| Deferred charges and accrued income | 490/1 | €16,374 | €13,129 | -€3,245 | -19.8% |
| Total equity and liabilities | 10/49 | €425,045 | €412,101 | -€12,944 | -3.0% |
| Equity | 10/15 | €153,022 | €160,010 | +€6,988 | +4.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Contributions outside capital | 11 | €75,000 | €75,000 | = | 0.0% |
| Other | 1109/19 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,522 | €77,510 | +€6,988 | +9.9% |
| Amounts payable | 17/49 | €272,023 | €252,092 | -€19,932 | -7.3% |
| Amounts payable after more than one year | 17 | €12,488 | €9,216 | -€3,272 | -26.2% |
| Financial debts | 170/4 | €12,488 | €9,216 | -€3,272 | -26.2% |
| Amounts payable within one year | 42/48 | €259,535 | €242,875 | -€16,660 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €3,058 | €3,272 | +€214 | +7.0% |
| Trade debts | 44 | €84 | €559 | +€475 | +565% |
| Suppliers | 440/4 | €84 | €559 | +€475 | +565% |
| Taxes, remuneration and social security | 45 | €12,527 | €4,801 | -€7,727 | -61.7% |
| Taxes | 450/3 | €12,527 | €4,801 | -€7,727 | -61.7% |
| Other amounts payable | 47/48 | €243,865 | €234,244 | -€9,622 | -3.9% |
| Non-recurring operating income | 76A | €73 | €0 | -€73 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,111 | €7,221 | +€5,109 | +242% |
| Other operating charges | 640/8 | €837 | €682 | -€155 | -18.5% |
| Gross operating margin | 9900 | €25,802 | €20,563 | -€5,240 | -20.3% |
| Operating profit (loss) | 9901 | €22,854 | €12,660 | -€10,195 | -44.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,886 | €1,256 | -€2,629 | -67.7% |
| Recurring financial charges | 65 | €730 | €1,256 | +€527 | +72.2% |
| Non-recurring financial charges | 66B | €3,156 | €0 | -€3,156 | -100% |
| Profit (loss) for the period before taxes | 9903 | €18,968 | €11,403 | -€7,565 | -39.9% |
| Income taxes | 67/77 | €5,659 | €4,415 | -€1,244 | -22.0% |
| Profit (loss) for the period | 9904 | €13,309 | €6,988 | -€6,321 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,309 | €6,988 | -€6,321 | -47.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.