ANDRIES: 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.
ANDRIES
Largest movements
- Cash -€217
down €217 (-95.5%), from €227 to €10
- Other debts -€12,118
down €12,118 (-12.3%), from €98,711 to €86,593
- Profit (loss) carried forward +€11,901
up €11,901 (+10.0%), from -€118,536 to -€106,635
- Gross operating margin +€506
no longer reported in 2023 (was -€506)
- Other operating charges -€352
down €352 (-100.0%), from €352 to €0
- Depreciation -€200
no longer reported in 2023 (was €200)
- Financial charges -€37
no longer reported in 2023 (was €37)
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €627 | €410 | -€217 | -34.6% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Tangible fixed assets | 22/27 | €400 | €400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €227 | €10 | -€217 | -95.5% |
| Cash at bank and in hand | 54/58 | €227 | €10 | -€217 | -95.5% |
| Total equity and liabilities | 10/49 | €627 | €410 | -€217 | -34.6% |
| Equity | 10/15 | -€98,085 | -€86,184 | +€11,901 | +12.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,536 | -€106,635 | +€11,901 | +10.0% |
| Amounts payable | 17/49 | €98,712 | €86,594 | -€12,118 | -12.3% |
| Amounts payable within one year | 42/48 | €98,712 | €86,594 | -€12,118 | -12.3% |
| Trade debts | 44 | €1 | €1 | = | 0.0% |
| Suppliers | 440/4 | €1 | €1 | = | 0.0% |
| Other amounts payable | 47/48 | €98,711 | €86,593 | -€12,118 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | - | -€200 | |
| Other operating charges | 640/8 | €352 | €0 | -€352 | -100.0% |
| Gross operating margin | 9900 | -€506 | - | +€506 | |
| Operating profit (loss) | 9901 | -€1,058 | €0 | +€1,058 | |
| Financial charges | 65/66B | €37 | - | -€37 | |
| Recurring financial charges | 65 | €37 | - | -€37 | |
| Profit (loss) for the period before taxes | 9903 | -€1,095 | €0 | +€1,095 | |
| Profit (loss) for the period | 9904 | -€1,095 | €0 | +€1,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,095 | €0 | +€1,095 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.