ANDYPLA: 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.
ANDYPLA
Largest movements
- Receivables within one year -€12,297
down €12,297 (-16.8%), from €73,261 to €60,964
of which Trade receivables: -€20,840
- Debts after one year -€110,163
down €110,163 (-13.9%), from €791,987 to €681,824
- Profit (loss) carried forward +€59,563
up €59,563 (+81.9%), from €72,706 to €132,269
- Other debts +€24,000
new in 2025: €24,000
- Financial charges +€14,258
up €14,258 (+82.3%), from €17,324 to €31,582
- Taxes -€3,143
down €3,143 (-17.3%), from €18,177 to €15,033
- Gross operating margin -€2,074
down €2,074 (-1.9%), from €107,795 to €105,721
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 | €1,040,145 | €1,020,360 | -€19,785 | -1.9% |
| Formation expenses | 20 | €1,282 | €992 | -€290 | -22.6% |
| Fixed assets | 21/28 | €950,000 | €950,000 | = | 0.0% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €88,863 | €69,368 | -€19,496 | -21.9% |
| Amounts receivable within one year | 40/41 | €73,261 | €60,964 | -€12,297 | -16.8% |
| Trade receivables | 40 | €54,761 | €33,921 | -€20,840 | -38.1% |
| Other amounts receivable | 41 | €18,500 | €27,043 | +€8,543 | +46.2% |
| Cash at bank and in hand | 54/58 | €15,024 | €7,357 | -€7,667 | -51.0% |
| Deferred charges and accrued income | 490/1 | €578 | €1,046 | +€468 | +81.0% |
| Total equity and liabilities | 10/49 | €1,040,145 | €1,020,360 | -€19,785 | -1.9% |
| Equity | 10/15 | €91,206 | €150,769 | +€59,563 | +65.3% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,706 | €132,269 | +€59,563 | +81.9% |
| Amounts payable | 17/49 | €948,939 | €869,590 | -€79,348 | -8.4% |
| Amounts payable after more than one year | 17 | €791,987 | €681,824 | -€110,163 | -13.9% |
| Financial debts | 170/4 | €791,987 | €681,824 | -€110,163 | -13.9% |
| Amounts payable within one year | 42/48 | €154,149 | €185,290 | +€31,142 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €114,970 | €119,166 | +€4,196 | +3.6% |
| Trade debts | 44 | - | €8,915 | +€8,915 | |
| Suppliers | 440/4 | - | €8,915 | +€8,915 | |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €29,179 | €33,210 | +€4,031 | +13.8% |
| Taxes | 450/3 | €29,179 | €33,210 | +€4,031 | +13.8% |
| Other amounts payable | 47/48 | - | €24,000 | +€24,000 | |
| Accrued charges and deferred income | 492/3 | €2,804 | €2,476 | -€328 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €290 | +€123 | +73.5% |
| Non-recurring operating charges | 66A | - | €570 | +€570 | |
| Gross operating margin | 9900 | €107,795 | €105,721 | -€2,074 | -1.9% |
| Operating profit (loss) | 9901 | €107,628 | €104,861 | -€2,767 | -2.6% |
| Financial income | 75/76B | €578 | €1,316 | +€738 | +128% |
| Recurring financial income | 75 | €578 | €1,316 | +€738 | +128% |
| Financial charges | 65/66B | €17,324 | €31,582 | +€14,258 | +82.3% |
| Recurring financial charges | 65 | €17,324 | €31,582 | +€14,258 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €90,883 | €74,596 | -€16,286 | -17.9% |
| Income taxes | 67/77 | €18,177 | €15,033 | -€3,143 | -17.3% |
| Profit (loss) for the period | 9904 | €72,706 | €59,563 | -€13,143 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,706 | €59,563 | -€13,143 | -18.1% |
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 24 October 2026 via checked.be.