Andriescu C: 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.
Andriescu C
Largest movements
- Receivables within one year +€38,258
up €38,258 (+122%), from €31,308 to €69,566
of which Trade receivables: +€37,062
- Cash -€9,125
down €9,125 (-86.9%), from €10,503 to €1,378
mainly Receivables within one year (-€38,258) and Tax, wage and social debts (-€4,144)
- Tangible fixed assets -€4,907
down €4,907 (-51.1%), from €9,597 to €4,690
of which Furniture and vehicles: -€3,506
- Deferred charges and accrued income -€2,776
down €2,776 (-39.2%), from €7,080 to €4,304
- Trade debts +€25,284
up €25,284 (+113%), from €22,412 to €47,696
- Tax, wage and social debts -€4,144
down €4,144 (-70.0%), from €5,917 to €1,773
of which Taxes: -€4,144
- Gross operating margin +€5,742
up €5,742 (+944%), from €608 to €6,350
- Depreciation -€1,764
down €1,764 (-25.4%), from €6,933 to €5,169
- Other operating charges +€232
up €232 (+40.7%), from €570 to €802
- Staff costs +€216
up €216 (+57.0%), from €379 to €595
- Financial income +€66
up €66 (+13.5%), from €488 to €554
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 | €60,588 | €82,038 | +€21,450 | +35.4% |
| Fixed assets | 21/28 | €11,697 | €6,790 | -€4,907 | -42.0% |
| Tangible fixed assets | 22/27 | €9,597 | €4,690 | -€4,907 | -51.1% |
| Plant, machinery and equipment | 23 | €5,673 | €4,272 | -€1,401 | -24.7% |
| Furniture and vehicles | 24 | €3,924 | €418 | -€3,506 | -89.3% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €48,891 | €75,248 | +€26,357 | +53.9% |
| Amounts receivable within one year | 40/41 | €31,308 | €69,566 | +€38,258 | +122% |
| Trade receivables | 40 | €19,162 | €56,224 | +€37,062 | +193% |
| Other amounts receivable | 41 | €12,146 | €13,342 | +€1,196 | +9.8% |
| Cash at bank and in hand | 54/58 | €10,503 | €1,378 | -€9,125 | -86.9% |
| Deferred charges and accrued income | 490/1 | €7,080 | €4,304 | -€2,776 | -39.2% |
| Total equity and liabilities | 10/49 | €60,588 | €82,038 | +€21,450 | +35.4% |
| Equity | 10/15 | €32,259 | €32,304 | +€45 | +0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,259 | €29,304 | +€45 | +0.2% |
| Amounts payable | 17/49 | €28,329 | €49,734 | +€21,405 | +75.6% |
| Amounts payable within one year | 42/48 | €28,329 | €49,469 | +€21,140 | +74.6% |
| Trade debts | 44 | €22,412 | €47,696 | +€25,284 | +113% |
| Suppliers | 440/4 | €22,412 | €47,696 | +€25,284 | +113% |
| Taxes, remuneration and social security | 45 | €5,917 | €1,773 | -€4,144 | -70.0% |
| Taxes | 450/3 | €4,344 | €200 | -€4,144 | -95.4% |
| Remuneration and social security | 454/9 | €1,573 | €1,573 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €265 | +€265 | |
| Remuneration, social security and pensions | 62 | €379 | €595 | +€216 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,933 | €5,169 | -€1,764 | -25.4% |
| Other operating charges | 640/8 | €570 | €802 | +€232 | +40.7% |
| Gross operating margin | 9900 | €608 | €6,350 | +€5,742 | +944% |
| Operating profit (loss) | 9901 | -€7,274 | -€216 | +€7,058 | +97.0% |
| Financial income | 75/76B | €488 | €554 | +€66 | +13.5% |
| Recurring financial income | 75 | €488 | €554 | +€66 | +13.5% |
| Financial charges | 65/66B | €331 | €293 | -€38 | -11.5% |
| Recurring financial charges | 65 | €331 | €293 | -€38 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,117 | €45 | +€7,162 | |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€7,121 | €45 | +€7,166 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,121 | €45 | +€7,166 |
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.