ANDROID: 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.
What changed
ANDROID
NACE 73.300, Public relations and communication consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,972
2024 · €50,226-€20,254
Equity
€416,195
2024 · €386,223+€29,972
Cash
€181,381
2024 · €168,433+€12,948
Balance sheet total
€1.3m
2024 · €1.5m-€202,032
Largest movements
Assets
- Receivables within one year -€182,196
down €182,196 (-16.4%), from €1.1m to €928,795
of which Trade receivables: -€182,215
- Tangible fixed assets -€28,666
down €28,666 (-17.2%), from €166,349 to €137,682
Equity and liabilities
- Short-term financial debts +€310,471
up €310,471 (+502.6%), from €61,772 to €372,243
- Accrued charges and deferred income -€244,966
down €244,966 (-71.2%), from €343,839 to €98,873
- Trade debts -€210,134
down €210,134 (-44.9%), from €468,269 to €258,135
- Tax, wage and social debts -€74,569
down €74,569 (-33.8%), from €220,538 to €145,969
of which Taxes: -€51,824
- Profit (loss) carried forward +€28,473
up €28,473 (+17.2%), from €166,007 to €194,480
Income statement
- Financial income -€15,683
down €15,683 (-99.5%), from €15,755 to €72
- Write-downs +€11,895
new in 2025: €11,895
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.
Result 2024
€50,226
Gross operating margin
+€172
Staff costs
-€7,008
Depreciation
+€8,185
Write-downs
-€11,895
Other operating charges
-€5,654
Other operating items
+€553
Financial income
-€15,683
Financial charges
+€4,881
Taxes
+€6,196
Result 2025
€29,972
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.
From operations
-€273,353
Investment
-€11,364
Financing
+€297,665
Cash 2024
€168,433
From operations (derived)
-€273,353
Net result for the year
+€29,972
Depreciation
+€40,030
Receivables within one year
+€182,196
Deferred charges and accrued income
+€4,118
Trade debts
-€210,134
Tax, wage and social debts
-€74,569
Accrued charges and deferred income
-€244,966
Investment (derived)
-€11,364
Investment in fixed assets (net)
-€11,364
Financing
+€297,665
Debts after one year
-€13,440
Current portion of long-term debt
+€634
Short-term financial debts
+€310,471
Cash 2025
€181,381
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,529,541 | €1,327,508 | -€202,032 | -13.2% |
| Fixed assets | 21/28 | €230,725 | €202,059 | -€28,666 | -12.4% |
| Tangible fixed assets | 22/27 | €166,349 | €137,682 | -€28,666 | -17.2% |
| Plant, machinery and equipment | 23 | €3,021 | €1,291 | -€1,730 | -57.3% |
| Furniture and vehicles | 24 | €31,582 | €28,791 | -€2,791 | -8.8% |
| Leasing and similar rights | 25 | €47,351 | €34,147 | -€13,203 | -27.9% |
| Other tangible fixed assets | 26 | €84,396 | €73,453 | -€10,943 | -13.0% |
| Financial fixed assets | 28 | €64,376 | €64,376 | = | 0.0% |
| Current assets | 29/58 | €1,298,816 | €1,125,450 | -€173,366 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,110,991 | €928,795 | -€182,196 | -16.4% |
| Trade receivables | 40 | €1,109,464 | €927,250 | -€182,215 | -16.4% |
| Other amounts receivable | 41 | €1,527 | €1,545 | +€19 | +1.2% |
| Cash at bank and in hand | 54/58 | €168,433 | €181,381 | +€12,948 | +7.7% |
| Deferred charges and accrued income | 490/1 | €19,392 | €15,274 | -€4,118 | -21.2% |
| Total equity and liabilities | 10/49 | €1,529,541 | €1,327,508 | -€202,032 | -13.2% |
| Equity | 10/15 | €386,223 | €416,195 | +€29,972 | +7.8% |
| Contributions | 10/11 | €212,000 | €212,000 | = | 0.0% |
| Capital | 10 | €212,000 | €212,000 | = | 0.0% |
| Issued capital | 100 | €212,000 | €212,000 | = | 0.0% |
| Reserves | 13 | €8,216 | €9,715 | +€1,499 | +18.2% |
| Non-distributable reserves | 130/1 | €8,216 | €9,715 | +€1,499 | +18.2% |
| Legal reserve | 130 | €8,216 | €9,715 | +€1,499 | +18.2% |
| Profit (loss) carried forward | 14 | €166,007 | €194,480 | +€28,473 | +17.2% |
| Amounts payable | 17/49 | €1,143,318 | €911,314 | -€232,004 | -20.3% |
| Amounts payable after more than one year | 17 | €36,094 | €22,654 | -€13,440 | -37.2% |
| Financial debts | 170/4 | €36,094 | €22,654 | -€13,440 | -37.2% |
| Amounts payable within one year | 42/48 | €763,385 | €789,787 | +€26,402 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €12,806 | €13,440 | +€634 | +4.9% |
| Financial debts | 43 | €61,772 | €372,243 | +€310,471 | +502.6% |
| Credit institutions | 430/8 | €61,772 | €372,243 | +€310,471 | +502.6% |
| Trade debts | 44 | €468,269 | €258,135 | -€210,134 | -44.9% |
| Suppliers | 440/4 | €468,269 | €258,135 | -€210,134 | -44.9% |
| Taxes, remuneration and social security | 45 | €220,538 | €145,969 | -€74,569 | -33.8% |
| Taxes | 450/3 | €107,031 | €55,207 | -€51,824 | -48.4% |
| Remuneration and social security | 454/9 | €113,507 | €90,761 | -€22,745 | -20.0% |
| Accrued charges and deferred income | 492/3 | €343,839 | €98,873 | -€244,966 | -71.2% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Remuneration, social security and pensions | 62 | €972,541 | €979,549 | +€7,008 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,214 | €40,030 | -€8,185 | -17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,895 | +€11,895 | |
| Other operating charges | 640/8 | €2,593 | €8,248 | +€5,654 | +218.1% |
| Non-recurring operating charges | 66A | €553 | - | -€553 | |
| Gross operating margin | 9900 | €1,103,730 | €1,103,901 | +€172 | 0.0% |
| Operating profit (loss) | 9901 | €79,829 | €64,181 | -€15,648 | -19.6% |
| Financial income | 75/76B | €15,755 | €72 | -€15,683 | -99.5% |
| Recurring financial income | 75 | €15,755 | €72 | -€15,683 | -99.5% |
| Financial charges | 65/66B | €16,185 | €11,303 | -€4,881 | -30.2% |
| Recurring financial charges | 65 | €16,185 | €11,303 | -€4,881 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €79,399 | €52,949 | -€26,450 | -33.3% |
| Income taxes | 67/77 | €29,173 | €22,977 | -€6,196 | -21.2% |
| Profit (loss) for the period | 9904 | €50,226 | €29,972 | -€20,254 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,226 | €29,972 | -€20,254 | -40.3% |
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 11 October 2026 via checked.be.