ANDROZUK CONSULTING: 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.
ANDROZUK CONSULTING
Largest movements
- Tangible fixed assets +€261,734
up €261,734 (+4,621%), from €5,664 to €267,398
of which Land and buildings: +€263,051
- Cash +€98,702
up €98,702 (+43.4%), from €227,330 to €326,032
mainly Debts after one year (+€180,248) and Net result for the year (+€167,969)
- Debts after one year +€180,248
new in 2025: €180,248
- Reserves +€167,969
up €167,969 (+70.2%), from €239,252 to €407,221
- Current portion of long-term debt +€20,766
new in 2025: €20,766
- Tax, wage and social debts -€17,282
down €17,282 (-44.9%), from €38,461 to €21,179
- Gross operating margin -€21,014
down €21,014 (-7.5%), from €278,842 to €257,828
- Taxes -€8,965
down €8,965 (-10.7%), from €83,586 to €74,620
- Depreciation +€5,042
up €5,042 (+328%), from €1,536 to €6,578
- Financial charges +€4,945
up €4,945 (+138%), from €3,573 to €8,519
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 | €283,614 | €643,054 | +€359,440 | +127% |
| Fixed assets | 21/28 | €5,714 | €267,448 | +€261,734 | +4,580% |
| Tangible fixed assets | 22/27 | €5,664 | €267,398 | +€261,734 | +4,621% |
| Land and buildings | 22 | - | €263,051 | +€263,051 | |
| Furniture and vehicles | 24 | €5,664 | €4,348 | -€1,317 | -23.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €277,900 | €375,606 | +€97,706 | +35.2% |
| Amounts receivable within one year | 40/41 | €44,006 | €46,176 | +€2,169 | +4.9% |
| Trade receivables | 40 | €42,592 | €38,333 | -€4,259 | -10.0% |
| Other amounts receivable | 41 | €1,414 | €7,843 | +€6,428 | +455% |
| Cash at bank and in hand | 54/58 | €227,330 | €326,032 | +€98,702 | +43.4% |
| Deferred charges and accrued income | 490/1 | €6,563 | €3,398 | -€3,165 | -48.2% |
| Total equity and liabilities | 10/49 | €283,614 | €643,054 | +€359,440 | +127% |
| Equity | 10/15 | €242,252 | €410,221 | +€167,969 | +69.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €239,252 | €407,221 | +€167,969 | +70.2% |
| Distributable reserves | 133 | €239,252 | €407,221 | +€167,969 | +70.2% |
| Amounts payable | 17/49 | €41,362 | €232,833 | +€191,472 | +463% |
| Amounts payable after more than one year | 17 | - | €180,248 | +€180,248 | |
| Financial debts | 170/4 | - | €180,248 | +€180,248 | |
| Amounts payable within one year | 42/48 | €41,289 | €48,865 | +€7,576 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | - | €20,766 | +€20,766 | |
| Trade debts | 44 | €743 | €6,921 | +€6,178 | +831% |
| Suppliers | 440/4 | €743 | €6,921 | +€6,178 | +831% |
| Taxes, remuneration and social security | 45 | €38,461 | €21,179 | -€17,282 | -44.9% |
| Taxes | 450/3 | €38,461 | €21,179 | -€17,282 | -44.9% |
| Other amounts payable | 47/48 | €2,085 | - | -€2,085 | |
| Accrued charges and deferred income | 492/3 | €73 | €3,720 | +€3,647 | +4,991% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,536 | €6,578 | +€5,042 | +328% |
| Other operating charges | 640/8 | €326 | €199 | -€127 | -39.0% |
| Gross operating margin | 9900 | €278,842 | €257,828 | -€21,014 | -7.5% |
| Operating profit (loss) | 9901 | €276,981 | €251,051 | -€25,930 | -9.4% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €3,573 | €8,519 | +€4,945 | +138% |
| Recurring financial charges | 65 | €3,573 | €8,519 | +€4,945 | +138% |
| Profit (loss) for the period before taxes | 9903 | €273,407 | €242,589 | -€30,818 | -11.3% |
| Income taxes | 67/77 | €83,586 | €74,620 | -€8,965 | -10.7% |
| Profit (loss) for the period | 9904 | €189,822 | €167,969 | -€21,853 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €189,822 | €167,969 | -€21,853 | -11.5% |
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 23 October 2026 via checked.be.