ANDY BEST FLORING: what changed
What changed
ANDY BEST FLORING
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
-€19,150
2024 · -€2,982-€16,168
Equity
€64,073
2024 · €83,223-€19,150
Cash
€36,252
2024 · €36,277-€25
Balance sheet total
€80,764
2024 · €104,261-€23,497
Largest movements
Assets
- Receivables within one year -€22,357
down €22,357 (-35.1%), from €63,741 to €41,384
of which Other amounts receivable: -€26,349
Equity and liabilities
- Profit (loss) carried forward -€19,150
down €19,150 (-25.5%), from €75,163 to €56,013
- Trade debts -€4,347
down €4,347 (-21.5%), from €20,256 to €15,909
Income statement
- Gross operating margin -€10,677
down €10,677, from €5,620 to -€5,057
- Taxes +€6,609
new in 2025: €6,609
- Depreciation -€1,026
down €1,026 (-24.5%), from €4,187 to €3,161
- Other operating charges +€306
up €306 (+77.5%), from €395 to €701
- Financial charges -€244
down €244 (-6.1%), from €4,020 to €3,776
of which Financial charges: -€158
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€2,982
Gross operating margin
-€10,677
Depreciation
+€1,026
Other operating charges
-€306
Financial income
+€154
Financial charges
+€244
Taxes
-€6,609
Result 2025
-€19,150
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,511
Investment
-€2,536
Financing
€0
Cash 2024
€36,277
From operations (derived)
+€2,511
Net result for the year
-€19,150
Depreciation
+€3,161
Receivables within one year
+€22,357
Deferred charges and accrued income
+€490
Trade debts
-€4,347
Investment (derived)
-€2,536
Investment in fixed assets (net)
-€2,536
Cash 2025
€36,252
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,261 | €80,764 | -€23,497 | -22.5% |
| Fixed assets | 21/28 | €3,499 | €2,874 | -€625 | -17.9% |
| Tangible fixed assets | 22/27 | €3,499 | €2,874 | -€625 | -17.9% |
| Furniture and vehicles | 24 | €3,499 | €2,874 | -€625 | -17.9% |
| Current assets | 29/58 | €100,762 | €77,890 | -€22,872 | -22.7% |
| Amounts receivable within one year | 40/41 | €63,741 | €41,384 | -€22,357 | -35.1% |
| Trade receivables | 40 | €30,481 | €34,473 | +€3,992 | +13.1% |
| Other amounts receivable | 41 | €33,260 | €6,911 | -€26,349 | -79.2% |
| Cash at bank and in hand | 54/58 | €36,277 | €36,252 | -€25 | -0.1% |
| Deferred charges and accrued income | 490/1 | €744 | €254 | -€490 | -65.9% |
| Total equity and liabilities | 10/49 | €104,261 | €80,764 | -€23,497 | -22.5% |
| Equity | 10/15 | €83,223 | €64,073 | -€19,150 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €75,163 | €56,013 | -€19,150 | -25.5% |
| Amounts payable | 17/49 | €21,038 | €16,691 | -€4,347 | -20.7% |
| Amounts payable within one year | 42/48 | €21,038 | €16,691 | -€4,347 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €782 | €782 | = | 0.0% |
| Trade debts | 44 | €20,256 | €15,909 | -€4,347 | -21.5% |
| Suppliers | 440/4 | €20,256 | €15,909 | -€4,347 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €3,161 | -€1,026 | -24.5% |
| Other operating charges | 640/8 | €395 | €701 | +€306 | +77.5% |
| Gross operating margin | 9900 | €5,620 | -€5,057 | -€10,677 | |
| Operating profit (loss) | 9901 | €1,038 | -€8,919 | -€9,957 | |
| Financial income | 75/76B | - | €154 | +€154 | |
| Recurring financial income | 75 | - | €154 | +€154 | |
| Financial charges | 65/66B | €4,020 | €3,776 | -€244 | -6.1% |
| Recurring financial charges | 65 | €3,876 | €3,718 | -€158 | -4.1% |
| Non-recurring financial charges | 66B | €144 | €58 | -€86 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,982 | -€12,541 | -€9,559 | -321% |
| Income taxes | 67/77 | - | €6,609 | +€6,609 | |
| Profit (loss) for the period | 9904 | -€2,982 | -€19,150 | -€16,168 | -542% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,982 | -€19,150 | -€16,168 | -542% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.