ANDROITS: what changed
Two fiscal 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.
ANDROITS
Largest movements
- Cash -€32,540
down €32,540 (-66.9%), from €48,631 to €16,091
- Tangible fixed assets -€14,510
down €14,510 (-3.4%), from €421,227 to €406,717
of which Land and buildings: -€7,465
- Receivables within one year +€10,261
up €10,261 (+1485.2%), from €691 to €10,951
of which Trade receivables: +€10,199
- Other debts +€42,503
up €42,503 (+144.4%), from €29,429 to €71,932
- Profit (loss) carried forward -€41,406
down €41,406 (-69.6%), from €59,458 to €18,052
- Debts after one year -€40,164
down €40,164 (-14.2%), from €282,726 to €242,562
- Accrued charges and deferred income +€6,235
up €6,235 (+191.3%), from €3,259 to €9,494
- Gross operating margin -€69,611
down €69,611, from €61,673 to -€7,937
- Taxes -€11,707
down €11,707 (-96.3%), from €12,151 to €444
- Financial charges +€4,963
up €4,963 (+75.1%), from €6,612 to €11,575
- Staff costs +€1,257
up €1,257 (+59.8%), from €2,103 to €3,360
- Other operating charges +€1,138
up €1,138 (+78.0%), from €1,459 to €2,597
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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,024 | €433,760 | -€38,264 | -8.1% |
| Fixed assets | 21/28 | €421,227 | €406,717 | -€14,510 | -3.4% |
| Tangible fixed assets | 22/27 | €421,227 | €406,717 | -€14,510 | -3.4% |
| Land and buildings | 22 | €384,841 | €377,376 | -€7,465 | -1.9% |
| Plant, machinery and equipment | 23 | €35,294 | €28,460 | -€6,834 | -19.4% |
| Furniture and vehicles | 24 | €1,092 | €881 | -€211 | -19.3% |
| Current assets | 29/58 | €50,797 | €27,043 | -€23,754 | -46.8% |
| Amounts receivable within one year | 40/41 | €691 | €10,951 | +€10,261 | +1485.2% |
| Trade receivables | 40 | €691 | €10,890 | +€10,199 | +1476.3% |
| Other amounts receivable | 41 | - | €61 | +€61 | |
| Cash at bank and in hand | 54/58 | €48,631 | €16,091 | -€32,540 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,475 | - | -€1,475 | |
| Total equity and liabilities | 10/49 | €472,024 | €433,760 | -€38,264 | -8.1% |
| Equity | 10/15 | €126,018 | €84,612 | -€41,406 | -32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,360 | €60,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,500 | €58,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,458 | €18,052 | -€41,406 | -69.6% |
| Amounts payable | 17/49 | €346,007 | €349,149 | +€3,142 | +0.9% |
| Amounts payable after more than one year | 17 | €282,726 | €242,562 | -€40,164 | -14.2% |
| Financial debts | 170/4 | €282,726 | €242,562 | -€40,164 | -14.2% |
| Amounts payable within one year | 42/48 | €60,022 | €97,093 | +€37,070 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | €23,714 | €22,156 | -€1,557 | -6.6% |
| Trade debts | 44 | €2,484 | €1,114 | -€1,370 | -55.2% |
| Suppliers | 440/4 | €2,484 | €1,114 | -€1,370 | -55.2% |
| Taxes, remuneration and social security | 45 | €4,395 | €1,890 | -€2,505 | -57.0% |
| Taxes | 450/3 | €4,395 | €1,890 | -€2,505 | -57.0% |
| Other amounts payable | 47/48 | €29,429 | €71,932 | +€42,503 | +144.4% |
| Accrued charges and deferred income | 492/3 | €3,259 | €9,494 | +€6,235 | +191.3% |
| Remuneration, social security and pensions | 62 | €2,103 | €3,360 | +€1,257 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,507 | €15,652 | +€145 | +0.9% |
| Other operating charges | 640/8 | €1,459 | €2,597 | +€1,138 | +78.0% |
| Gross operating margin | 9900 | €61,673 | -€7,937 | -€69,611 | |
| Operating profit (loss) | 9901 | €42,605 | -€29,546 | -€72,151 | |
| Financial income | 75/76B | - | €159 | +€159 | |
| Recurring financial income | 75 | - | €159 | +€159 | |
| Financial charges | 65/66B | €6,612 | €11,575 | +€4,963 | +75.1% |
| Recurring financial charges | 65 | €6,612 | €11,575 | +€4,963 | +75.1% |
| Profit (loss) for the period before taxes | 9903 | €35,993 | -€40,962 | -€76,955 | |
| Income taxes | 67/77 | €12,151 | €444 | -€11,707 | -96.3% |
| Profit (loss) for the period | 9904 | €23,842 | -€41,406 | -€65,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,842 | -€41,406 | -€65,248 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.