ANDREYKE CONSTRUCTION: 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.
ANDREYKE CONSTRUCTION
Largest movements
- Tangible fixed assets -€11,848
down €11,848 (-30.4%), from €38,926 to €27,077
of which Furniture and vehicles: -€10,515
- Cash +€2,516
up €2,516 (+940%), from €268 to €2,784
mainly Net result for the year (+€19,531) and Depreciation (+€9,133)
- Receivables within one year +€1,013
up €1,013 (+2.9%), from €34,372 to €35,385
of which Trade receivables: +€889
- Deferred charges and accrued income +€744
new in 2025: €744
- Trade debts -€24,800
down €24,800 (-60.9%), from €40,707 to €15,908
- Reserves +€14,614
new in 2025: €14,614
- Debts after one year -€7,049
down €7,049 (-27.1%), from €26,005 to €18,955
- Profit (loss) carried forward +€4,917
no longer reported in 2025 (was -€4,917)
- Tax, wage and social debts +€4,419
up €4,419 (+198%), from €2,228 to €6,647
- Gross operating margin +€33,511
up €33,511 (+4,076%), from €822 to €34,334
- Taxes +€4,466
new in 2025: €4,466
- Depreciation +€2,059
up €2,059 (+29.1%), from €7,074 to €9,133
- Financial income +€437
up €437 (+79.9%), from €547 to €984
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 | €73,566 | €65,990 | -€7,575 | -10.3% |
| Fixed assets | 21/28 | €38,926 | €27,077 | -€11,848 | -30.4% |
| Tangible fixed assets | 22/27 | €38,926 | €27,077 | -€11,848 | -30.4% |
| Plant, machinery and equipment | 23 | €3,109 | €1,776 | -€1,333 | -42.9% |
| Furniture and vehicles | 24 | €35,817 | €25,302 | -€10,515 | -29.4% |
| Current assets | 29/58 | €34,640 | €38,913 | +€4,273 | +12.3% |
| Amounts receivable within one year | 40/41 | €34,372 | €35,385 | +€1,013 | +2.9% |
| Trade receivables | 40 | €11,294 | €12,183 | +€889 | +7.9% |
| Other amounts receivable | 41 | €23,078 | €23,202 | +€124 | +0.5% |
| Cash at bank and in hand | 54/58 | €268 | €2,784 | +€2,516 | +940% |
| Deferred charges and accrued income | 490/1 | - | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €73,566 | €65,990 | -€7,575 | -10.3% |
| Equity | 10/15 | -€2,917 | €16,614 | +€19,531 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €14,614 | +€14,614 | |
| Distributable reserves | 133 | - | €14,614 | +€14,614 | |
| Profit (loss) carried forward | 14 | -€4,917 | - | +€4,917 | |
| Amounts payable | 17/49 | €76,483 | €49,376 | -€27,107 | -35.4% |
| Amounts payable after more than one year | 17 | €26,005 | €18,955 | -€7,049 | -27.1% |
| Financial debts | 170/4 | €26,005 | €18,955 | -€7,049 | -27.1% |
| Amounts payable within one year | 42/48 | €50,479 | €30,421 | -€20,057 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €7,543 | €7,866 | +€324 | +4.3% |
| Trade debts | 44 | €40,707 | €15,908 | -€24,800 | -60.9% |
| Suppliers | 440/4 | €40,707 | €15,908 | -€24,800 | -60.9% |
| Taxes, remuneration and social security | 45 | €2,228 | €6,647 | +€4,419 | +198% |
| Taxes | 450/3 | €2,228 | €6,647 | +€4,419 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,074 | €9,133 | +€2,059 | +29.1% |
| Other operating charges | 640/8 | €340 | €634 | +€294 | +86.3% |
| Gross operating margin | 9900 | €822 | €34,334 | +€33,511 | +4,076% |
| Operating profit (loss) | 9901 | -€6,593 | €24,566 | +€31,159 | |
| Financial income | 75/76B | €547 | €984 | +€437 | +79.9% |
| Recurring financial income | 75 | €547 | €984 | +€437 | +79.9% |
| Financial charges | 65/66B | €1,778 | €1,553 | -€224 | -12.6% |
| Recurring financial charges | 65 | €1,778 | €1,553 | -€224 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,823 | €23,997 | +€31,820 | |
| Income taxes | 67/77 | - | €4,466 | +€4,466 | |
| Profit (loss) for the period | 9904 | -€7,823 | €19,531 | +€27,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,823 | €19,531 | +€27,355 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.