ANDRIEN & Co: 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.
ANDRIEN & Co
Largest movements
- Tangible fixed assets +€11,039
up €11,039 (+88.7%), from €12,445 to €23,484
of which Furniture and vehicles: +€13,682
- Stocks and contracts +€7,440
up €7,440 (+31.2%), from €23,841 to €31,281
- Tax, wage and social debts +€6,898
up €6,898 (+46.0%), from €14,986 to €21,884
of which Remuneration and social security: +€6,013
- Profit (loss) carried forward +€4,445
up €4,445 (+10.7%), from -€41,718 to -€37,273
- Trade debts +€3,025
up €3,025 (+5.1%), from €59,577 to €62,603
- Current portion of long-term debt +€2,637
up €2,637 (+30.0%), from €8,782 to €11,419
- Staff costs +€20,305
up €20,305 (+29.6%), from €68,555 to €88,860
- Gross operating margin +€15,246
up €15,246 (+17.2%), from €88,470 to €103,716
- Depreciation -€10,373
down €10,373 (-60.7%), from €17,102 to €6,729
- Financial income -€1,201
down €1,201 (-61.1%), from €1,967 to €766
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 | €119,504 | €137,459 | +€17,955 | +15.0% |
| Fixed assets | 21/28 | €12,445 | €23,484 | +€11,039 | +88.7% |
| Tangible fixed assets | 22/27 | €12,445 | €23,484 | +€11,039 | +88.7% |
| Plant, machinery and equipment | 23 | €1,008 | €654 | -€353 | -35.0% |
| Furniture and vehicles | 24 | €921 | €14,603 | +€13,682 | +1485.2% |
| Other tangible fixed assets | 26 | €10,516 | €8,227 | -€2,290 | -21.8% |
| Current assets | 29/58 | €107,059 | €113,975 | +€6,916 | +6.5% |
| Stocks and contracts in progress | 3 | €23,841 | €31,281 | +€7,440 | +31.2% |
| Stocks | 30/36 | €23,841 | €31,281 | +€7,440 | +31.2% |
| Amounts receivable within one year | 40/41 | €3,383 | €3,701 | +€319 | +9.4% |
| Trade receivables | 40 | €2,872 | €3,551 | +€680 | +23.7% |
| Other amounts receivable | 41 | €511 | €150 | -€361 | -70.6% |
| Cash at bank and in hand | 54/58 | €77,783 | €78,006 | +€223 | +0.3% |
| Deferred charges and accrued income | 490/1 | €2,051 | €986 | -€1,065 | -51.9% |
| Total equity and liabilities | 10/49 | €119,504 | €137,459 | +€17,955 | +15.0% |
| Equity | 10/15 | -€36,718 | -€32,273 | +€4,445 | +12.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,718 | -€37,273 | +€4,445 | +10.7% |
| Amounts payable | 17/49 | €156,222 | €169,732 | +€13,511 | +8.6% |
| Amounts payable after more than one year | 17 | €6,429 | €7,287 | +€858 | +13.3% |
| Financial debts | 170/4 | €6,429 | €7,287 | +€858 | +13.3% |
| Amounts payable within one year | 42/48 | €149,792 | €162,446 | +€12,653 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €8,782 | €11,419 | +€2,637 | +30.0% |
| Trade debts | 44 | €59,577 | €62,603 | +€3,025 | +5.1% |
| Suppliers | 440/4 | €59,577 | €62,603 | +€3,025 | +5.1% |
| Taxes, remuneration and social security | 45 | €14,986 | €21,884 | +€6,898 | +46.0% |
| Taxes | 450/3 | €1,644 | €2,529 | +€885 | +53.8% |
| Remuneration and social security | 454/9 | €13,342 | €19,354 | +€6,013 | +45.1% |
| Other amounts payable | 47/48 | €66,447 | €66,540 | +€93 | +0.1% |
| Non-recurring operating income | 76A | - | €5,372 | +€5,372 | |
| Remuneration, social security and pensions | 62 | €68,555 | €88,860 | +€20,305 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,102 | €6,729 | -€10,373 | -60.7% |
| Other operating charges | 640/8 | €1,476 | €2,035 | +€559 | +37.9% |
| Gross operating margin | 9900 | €88,470 | €103,716 | +€15,246 | +17.2% |
| Operating profit (loss) | 9901 | €1,337 | €6,092 | +€4,755 | +355.6% |
| Financial income | 75/76B | €1,967 | €766 | -€1,201 | -61.1% |
| Recurring financial income | 75 | €1,967 | €766 | -€1,201 | -61.1% |
| Financial charges | 65/66B | €1,616 | €2,404 | +€788 | +48.8% |
| Recurring financial charges | 65 | €1,616 | €2,404 | +€788 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €1,688 | €4,454 | +€2,766 | +163.9% |
| Income taxes | 67/77 | €2 | €9 | +€7 | +327.1% |
| Profit (loss) for the period | 9904 | €1,686 | €4,445 | +€2,759 | +163.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,686 | €4,445 | +€2,759 | +163.7% |
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 11 October 2026 via checked.be.