ANDRIVIA: 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.
ANDRIVIA
Largest movements
- Cash +€173,543
up €173,543 (+165%), from €105,170 to €278,713
mainly Net result for the year (+€165,785) and Receivables within one year (+€44,509)
- Receivables within one year -€44,509
down €44,509 (-53.6%), from €83,112 to €38,603
of which Other amounts receivable: -€35,638
- Tangible fixed assets -€16,133
down €16,133 (-20.6%), from €78,141 to €62,008
of which Furniture and vehicles: -€8,511
- Receivables after one year -€11,859
down €11,859 (-10.4%), from €113,654 to €101,794
- Deferred charges and accrued income -€8,723
down €8,723 (-20.5%), from €42,600 to €33,876
- Reserves +€58,358
up €58,358 (+8.0%), from €725,944 to €784,303
- Other debts +€19,358
new in 2025: €19,358
- Tax, wage and social debts +€9,670
up €9,670 (+47.2%), from €20,501 to €30,171
of which Taxes: +€9,932
- Gross operating margin -€16,022
down €16,022 (-5.9%), from €270,026 to €254,004
- Financial income +€4,244
up €4,244 (+67.8%), from €6,263 to €10,507
- Taxes -€3,991
down €3,991 (-5.2%), from €77,468 to €73,478
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 | €755,838 | €848,065 | +€92,228 | +12.2% |
| Fixed assets | 21/28 | €78,417 | €62,194 | -€16,223 | -20.7% |
| Tangible fixed assets | 22/27 | €78,141 | €62,008 | -€16,133 | -20.6% |
| Plant, machinery and equipment | 23 | €50,579 | €42,956 | -€7,622 | -15.1% |
| Furniture and vehicles | 24 | €27,562 | €19,052 | -€8,511 | -30.9% |
| Financial fixed assets | 28 | €276 | €186 | -€90 | -32.6% |
| Current assets | 29/58 | €677,420 | €785,871 | +€108,451 | +16.0% |
| Amounts receivable after more than one year | 29 | €113,654 | €101,794 | -€11,859 | -10.4% |
| Other amounts receivable | 291 | €113,654 | €101,794 | -€11,859 | -10.4% |
| Amounts receivable within one year | 40/41 | €83,112 | €38,603 | -€44,509 | -53.6% |
| Trade receivables | 40 | €18,845 | €9,974 | -€8,871 | -47.1% |
| Other amounts receivable | 41 | €64,266 | €28,629 | -€35,638 | -55.5% |
| Current investments | 50/53 | €332,886 | €332,886 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,170 | €278,713 | +€173,543 | +165% |
| Deferred charges and accrued income | 490/1 | €42,600 | €33,876 | -€8,723 | -20.5% |
| Total equity and liabilities | 10/49 | €755,838 | €848,065 | +€92,228 | +12.2% |
| Equity | 10/15 | €732,344 | €790,703 | +€58,358 | +8.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €725,944 | €784,303 | +€58,358 | +8.0% |
| Distributable reserves | 133 | €725,944 | €784,303 | +€58,358 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,493 | €57,363 | +€33,869 | +144% |
| Amounts payable within one year | 42/48 | €21,747 | €55,784 | +€34,037 | +157% |
| Trade debts | 44 | €1,246 | €6,255 | +€5,009 | +402% |
| Suppliers | 440/4 | €1,246 | €6,255 | +€5,009 | +402% |
| Taxes, remuneration and social security | 45 | €20,501 | €30,171 | +€9,670 | +47.2% |
| Taxes | 450/3 | €17,723 | €27,654 | +€9,932 | +56.0% |
| Remuneration and social security | 454/9 | €2,778 | €2,517 | -€262 | -9.4% |
| Other amounts payable | 47/48 | - | €19,358 | +€19,358 | |
| Accrued charges and deferred income | 492/3 | €1,746 | €1,578 | -€168 | -9.6% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,631 | €21,483 | -€149 | -0.7% |
| Other operating charges | 640/8 | €1,929 | €3,695 | +€1,766 | +91.5% |
| Gross operating margin | 9900 | €270,026 | €254,004 | -€16,022 | -5.9% |
| Operating profit (loss) | 9901 | €246,465 | €228,826 | -€17,639 | -7.2% |
| Financial income | 75/76B | €6,263 | €10,507 | +€4,244 | +67.8% |
| Recurring financial income | 75 | €6,263 | €10,507 | +€4,244 | +67.8% |
| Financial charges | 65/66B | €83 | €71 | -€12 | -14.9% |
| Recurring financial charges | 65 | €83 | €71 | -€12 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €252,644 | €239,262 | -€13,382 | -5.3% |
| Income taxes | 67/77 | €77,468 | €73,478 | -€3,991 | -5.2% |
| Profit (loss) for the period | 9904 | €175,176 | €165,785 | -€9,392 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €175,176 | €165,785 | -€9,392 | -5.4% |
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 13 October 2026 via checked.be.