ANDRIES MEJOR: 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 MEJOR
Largest movements
- Tangible fixed assets -€13,929
down €13,929 (-25.2%), from €55,186 to €41,258
of which Furniture and vehicles: -€7,963
- Stocks and contracts +€11,900
up €11,900 (+361%), from €3,300 to €15,200
of which Stocks: +€7,900
- Receivables within one year -€7,185
down €7,185 (-46.4%), from €15,484 to €8,300
of which Trade receivables: -€11,340
- Financial fixed assets +€1,270
new in 2025: €1,270
- Debts after one year -€6,164
down €6,164 (-28.4%), from €21,741 to €15,577
- Tax, wage and social debts -€5,296
down €5,296 (-77.8%), from €6,810 to €1,514
of which Taxes: -€3,246
- Reserves -€2,586
down €2,586 (-15.5%), from €16,710 to €14,124
- Other debts +€2,378
up €2,378 (+27.8%), from €8,540 to €10,918
- Short-term financial debts +€2,029
new in 2025: €2,029
- Turnover +€217,233
new in 2025: €217,233
- Purchases and services +€203,713
new in 2025: €203,713
- Gross operating margin -€2,612
down €2,612 (-12.9%), from €20,291 to €17,679
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 | €75,857 | €67,922 | -€7,935 | -10.5% |
| Fixed assets | 21/28 | €55,186 | €42,528 | -€12,659 | -22.9% |
| Tangible fixed assets | 22/27 | €55,186 | €41,258 | -€13,929 | -25.2% |
| Plant, machinery and equipment | 23 | €25,520 | €19,554 | -€5,966 | -23.4% |
| Furniture and vehicles | 24 | €29,667 | €21,704 | -€7,963 | -26.8% |
| Financial fixed assets | 28 | - | €1,270 | +€1,270 | |
| Current assets | 29/58 | €20,671 | €25,394 | +€4,724 | +22.9% |
| Stocks and contracts in progress | 3 | €3,300 | €15,200 | +€11,900 | +361% |
| Stocks | 30/36 | €2,300 | €10,200 | +€7,900 | +343% |
| Contracts in progress | 37 | €1,000 | €5,000 | +€4,000 | +400% |
| Amounts receivable within one year | 40/41 | €15,484 | €8,300 | -€7,185 | -46.4% |
| Trade receivables | 40 | €15,365 | €4,025 | -€11,340 | -73.8% |
| Other amounts receivable | 41 | €119 | €4,274 | +€4,155 | +3,487% |
| Cash at bank and in hand | 54/58 | €32 | €0 | -€32 | -100% |
| Deferred charges and accrued income | 490/1 | €1,854 | €1,895 | +€41 | +2.2% |
| Total equity and liabilities | 10/49 | €75,857 | €67,922 | -€7,935 | -10.5% |
| Equity | 10/15 | €21,710 | €19,124 | -€2,586 | -11.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,710 | €14,124 | -€2,586 | -15.5% |
| Distributable reserves | 133 | €16,710 | €14,124 | -€2,586 | -15.5% |
| Amounts payable | 17/49 | €54,147 | €48,798 | -€5,349 | -9.9% |
| Amounts payable after more than one year | 17 | €21,741 | €15,577 | -€6,164 | -28.4% |
| Financial debts | 170/4 | €21,741 | €15,577 | -€6,164 | -28.4% |
| Amounts payable within one year | 42/48 | €32,406 | €33,220 | +€815 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €11,779 | €13,490 | +€1,710 | +14.5% |
| Financial debts | 43 | - | €2,029 | +€2,029 | |
| Credit institutions | 430/8 | - | €2,029 | +€2,029 | |
| Trade debts | 44 | €5,276 | €5,269 | -€7 | -0.1% |
| Suppliers | 440/4 | €5,276 | €5,269 | -€7 | -0.1% |
| Taxes, remuneration and social security | 45 | €6,810 | €1,514 | -€5,296 | -77.8% |
| Taxes | 450/3 | €4,760 | €1,514 | -€3,246 | -68.2% |
| Remuneration and social security | 454/9 | €2,050 | €0 | -€2,050 | -100% |
| Other amounts payable | 47/48 | €8,540 | €10,918 | +€2,378 | +27.8% |
| Turnover | 70 | - | €217,233 | +€217,233 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €203,713 | +€203,713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,261 | €16,688 | +€428 | +2.6% |
| Other operating charges | 640/8 | €785 | €740 | -€45 | -5.7% |
| Gross operating margin | 9900 | €20,291 | €17,679 | -€2,612 | -12.9% |
| Operating profit (loss) | 9901 | €3,246 | €251 | -€2,995 | -92.3% |
| Financial income | 75/76B | - | €235 | +€235 | |
| Recurring financial income | 75 | - | €235 | +€235 | |
| Financial charges | 65/66B | €2,641 | €3,071 | +€431 | +16.3% |
| Recurring financial charges | 65 | €2,641 | €3,071 | +€431 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €605 | -€2,586 | -€3,191 | |
| Income taxes | 67/77 | €188 | €0 | -€188 | -100% |
| Profit (loss) for the period | 9904 | €417 | -€2,586 | -€3,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €417 | -€2,586 | -€3,003 |
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 21 October 2026 via checked.be.