ANDRIES CONSULTING: 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 CONSULTING
Largest movements
- Current assets +€21,382
up €21,382 (+81.0%), from €26,412 to €47,794
of which Cash: +€21,203
- Tangible fixed assets -€6,827
down €6,827 (-22.8%), from €29,936 to €23,109
- Debts +€8,209
up €8,209 (+245%), from €3,355 to €11,563
of which Debts within one year: +€8,208
- Reserves +€6,346
up €6,346 (+13.0%), from €48,951 to €55,298
- Depreciation +€4,285
up €4,285 (+169%), from €2,542 to €6,827
- Other operating charges +€769
new in 2021: €769
- Gross operating margin +€382
up €382 (+2.0%), from €19,043 to €19,425
- Taxes +€330
up €330 (+6.5%), from €5,091 to €5,420
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,348 | €70,903 | +€14,555 | +25.8% |
| Fixed assets | 21/28 | €29,936 | €23,109 | -€6,827 | -22.8% |
| Tangible fixed assets | 22/27 | €29,936 | €23,109 | -€6,827 | -22.8% |
| Furniture and vehicles | 24 | - | €23,109 | +€23,109 | |
| Current assets | 29/58 | €26,412 | €47,794 | +€21,382 | +81.0% |
| Amounts receivable within one year | 40/41 | €8,630 | €8,809 | +€180 | +2.1% |
| Trade receivables | 40 | - | €6,900 | +€6,900 | |
| Other amounts receivable | 41 | - | €1,909 | +€1,909 | |
| Cash at bank and in hand | 54/58 | €17,382 | €38,585 | +€21,203 | +122% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €56,348 | €70,903 | +€14,555 | +25.8% |
| Equity | 10/15 | €52,993 | €59,339 | +€6,346 | +12.0% |
| Contributions | 10/11 | €1,252 | €1,252 | = | 0.0% |
| Capital | 10 | - | €1,252 | +€1,252 | |
| Issued capital | 100 | - | €1,252 | +€1,252 | |
| Reserves | 13 | €48,951 | €55,298 | +€6,346 | +13.0% |
| Distributable reserves | 133 | - | €55,298 | +€55,298 | |
| Profit (loss) carried forward | 14 | €2,790 | €2,790 | = | 0.0% |
| Amounts payable | 17/49 | €3,355 | €11,563 | +€8,209 | +245% |
| Amounts payable within one year | 42/48 | €3,335 | €11,543 | +€8,208 | +246% |
| Trade debts | 44 | €750 | €2,142 | +€1,392 | +186% |
| Suppliers | 440/4 | - | €2,142 | +€2,142 | |
| Taxes, remuneration and social security | 45 | - | €9,068 | +€9,068 | |
| Taxes | 450/3 | - | €9,068 | +€9,068 | |
| Other amounts payable | 47/48 | - | €333 | +€333 | |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,542 | €6,827 | +€4,285 | +169% |
| Other operating charges | 640/8 | - | €769 | +€769 | |
| Gross operating margin | 9900 | €19,043 | €19,425 | +€382 | +2.0% |
| Operating profit (loss) | 9901 | €14,953 | €11,829 | -€3,124 | -20.9% |
| Financial charges | 65/66B | - | €62 | +€62 | |
| Recurring financial charges | 65 | €70 | €62 | -€8 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €14,883 | €11,767 | -€3,116 | -20.9% |
| Income taxes | 67/77 | €5,091 | €5,420 | +€330 | +6.5% |
| Profit (loss) for the period | 9904 | €9,792 | €6,346 | -€3,446 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,792 | €6,346 | -€3,446 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.