ANDRIES: 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.
ANDRIES
Largest movements
- Cash +€16,685
up €16,685 (+205.8%), from €8,108 to €24,793
mainly Debts after one year (+€135,000) and Accrued charges and deferred income (+€400)
- Debts after one year +€135,000
up €135,000 (+95.7%), from €141,000 to €276,000
- Profit (loss) carried forward -€101,662
down €101,662 (-68.3%), from -€148,866 to -€250,528
- Trade debts -€17,577
down €17,577 (-100.0%), from €17,577 to €0
- Gross operating margin -€71,821
down €71,821 (-249.0%), from -€28,845 to -€100,666
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 | €28,311 | €44,472 | +€16,161 | +57.1% |
| Fixed assets | 21/28 | €1,819 | €1,591 | -€228 | -12.6% |
| Tangible fixed assets | 22/27 | €1,819 | €1,591 | -€228 | -12.6% |
| Land and buildings | 22 | €1,819 | €1,591 | -€228 | -12.6% |
| Current assets | 29/58 | €26,491 | €42,881 | +€16,389 | +61.9% |
| Amounts receivable within one year | 40/41 | €18,383 | €18,087 | -€296 | -1.6% |
| Other amounts receivable | 41 | €18,383 | €18,087 | -€296 | -1.6% |
| Cash at bank and in hand | 54/58 | €8,108 | €24,793 | +€16,685 | +205.8% |
| Total equity and liabilities | 10/49 | €28,311 | €44,472 | +€16,161 | +57.1% |
| Equity | 10/15 | -€130,266 | -€231,928 | -€101,662 | -78.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,866 | -€250,528 | -€101,662 | -68.3% |
| Amounts payable | 17/49 | €158,577 | €276,400 | +€117,823 | +74.3% |
| Amounts payable after more than one year | 17 | €141,000 | €276,000 | +€135,000 | +95.7% |
| Financial debts | 170/4 | €141,000 | €276,000 | +€135,000 | +95.7% |
| Amounts payable within one year | 42/48 | €17,577 | €0 | -€17,577 | -100.0% |
| Trade debts | 44 | €17,577 | €0 | -€17,577 | -100.0% |
| Suppliers | 440/4 | €17,577 | €0 | -€17,577 | -100.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €228 | = | 0.0% |
| Other operating charges | 640/8 | €639 | €700 | +€61 | +9.5% |
| Gross operating margin | 9900 | -€28,845 | -€100,666 | -€71,821 | -249.0% |
| Operating profit (loss) | 9901 | -€29,713 | -€101,595 | -€71,882 | -241.9% |
| Financial charges | 65/66B | €39 | €67 | +€28 | +72.6% |
| Recurring financial charges | 65 | €39 | €67 | +€28 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,752 | -€101,662 | -€71,910 | -241.7% |
| Profit (loss) for the period | 9904 | -€29,752 | -€101,662 | -€71,910 | -241.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,752 | -€101,662 | -€71,910 | -241.7% |
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 9 October 2026 via checked.be.