ANDYTRANS: 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.
ANDYTRANS
Largest movements
- Cash +€54,260
up €54,260 (+21.3%), from €254,526 to €308,786
mainly Net result for the year (+€137,186) and Depreciation (+€55,734)
- Receivables within one year +€42,616
up €42,616 (+32.5%), from €131,084 to €173,701
of which Trade receivables: +€45,386
- Tangible fixed assets +€24,309
up €24,309 (+30.8%), from €78,851 to €103,160
of which Furniture and vehicles: +€43,034
- Intangible fixed assets -€12,320
down €12,320 (-9.1%), from €135,520 to €123,200
- Reserves +€135,520
up €135,520 (+26.6%), from €509,372 to €644,892
- Debts after one year -€23,665
down €23,665 (-100.0%), from €23,665 to €0
- Current portion of long-term debt -€20,280
down €20,280 (-46.1%), from €43,944 to €23,665
- Tax, wage and social debts +€13,699
up €13,699 (+44.3%), from €30,892 to €44,591
- Gross operating margin +€86,473
up €86,473 (+49.5%), from €174,622 to €261,095
- Taxes +€23,159
up €23,159 (+67.5%), from €34,334 to €57,493
- Depreciation +€10,484
up €10,484 (+23.2%), from €45,250 to €55,734
- Other operating charges +€2,651
up €2,651 (+141.6%), from €1,872 to €4,522
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
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 | €825,846 | €939,145 | +€113,299 | +13.7% |
| Fixed assets | 21/28 | €216,908 | €228,898 | +€11,989 | +5.5% |
| Intangible fixed assets | 21 | €135,520 | €123,200 | -€12,320 | -9.1% |
| Tangible fixed assets | 22/27 | €78,851 | €103,160 | +€24,309 | +30.8% |
| Plant, machinery and equipment | 23 | €8,611 | €3,143 | -€5,468 | -63.5% |
| Furniture and vehicles | 24 | €44,455 | €87,488 | +€43,034 | +96.8% |
| Leasing and similar rights | 25 | €25,786 | €12,530 | -€13,256 | -51.4% |
| Financial fixed assets | 28 | €2,537 | €2,537 | = | 0.0% |
| Current assets | 29/58 | €608,938 | €710,247 | +€101,310 | +16.6% |
| Amounts receivable within one year | 40/41 | €131,084 | €173,701 | +€42,616 | +32.5% |
| Trade receivables | 40 | €106,051 | €151,437 | +€45,386 | +42.8% |
| Other amounts receivable | 41 | €25,034 | €22,264 | -€2,770 | -11.1% |
| Current investments | 50/53 | €203,710 | €209,564 | +€5,854 | +2.9% |
| Cash at bank and in hand | 54/58 | €254,526 | €308,786 | +€54,260 | +21.3% |
| Deferred charges and accrued income | 490/1 | €19,617 | €18,197 | -€1,420 | -7.2% |
| Total equity and liabilities | 10/49 | €825,846 | €939,145 | +€113,299 | +13.7% |
| Equity | 10/15 | €527,966 | €663,486 | +€135,520 | +25.7% |
| Contributions | 10/11 | €18,595 | €18,595 | = | 0.0% |
| Reserves | 13 | €509,372 | €644,892 | +€135,520 | +26.6% |
| Distributable reserves | 133 | €509,372 | €644,892 | +€135,520 | +26.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €146,048 | €147,446 | +€1,398 | +1.0% |
| Provisions for liabilities and charges | 160/5 | €146,048 | €147,446 | +€1,398 | +1.0% |
| Environmental obligations | 163 | €146,048 | €0 | -€146,048 | -100.0% |
| Other liabilities and charges | 164/5 | - | €147,446 | +€147,446 | |
| Amounts payable | 17/49 | €151,831 | €128,212 | -€23,619 | -15.6% |
| Amounts payable after more than one year | 17 | €23,665 | €0 | -€23,665 | -100.0% |
| Financial debts | 170/4 | €23,665 | €0 | -€23,665 | -100.0% |
| Amounts payable within one year | 42/48 | €125,918 | €125,963 | +€46 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €43,944 | €23,665 | -€20,280 | -46.1% |
| Trade debts | 44 | €40,624 | €43,646 | +€3,021 | +7.4% |
| Suppliers | 440/4 | €40,624 | €43,646 | +€3,021 | +7.4% |
| Advances received on contracts in progress | 46 | - | €233 | +€233 | |
| Taxes, remuneration and social security | 45 | €30,892 | €44,591 | +€13,699 | +44.3% |
| Taxes | 450/3 | €30,892 | €44,591 | +€13,699 | +44.3% |
| Other amounts payable | 47/48 | €10,457 | €13,830 | +€3,373 | +32.3% |
| Accrued charges and deferred income | 492/3 | €2,249 | €2,249 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,250 | €55,734 | +€10,484 | +23.2% |
| Other operating charges | 640/8 | €1,872 | €4,522 | +€2,651 | +141.6% |
| Gross operating margin | 9900 | €174,622 | €261,095 | +€86,473 | +49.5% |
| Operating profit (loss) | 9901 | €127,501 | €200,839 | +€73,338 | +57.5% |
| Financial income | 75/76B | €6,586 | €6,558 | -€28 | -0.4% |
| Recurring financial income | 75 | €6,586 | €6,558 | -€28 | -0.4% |
| Financial charges | 65/66B | €14,281 | €12,718 | -€1,563 | -10.9% |
| Recurring financial charges | 65 | €14,281 | €12,718 | -€1,563 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €119,806 | €194,679 | +€74,873 | +62.5% |
| Income taxes | 67/77 | €34,334 | €57,493 | +€23,159 | +67.5% |
| Profit (loss) for the period | 9904 | €85,473 | €137,186 | +€51,714 | +60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,473 | €137,186 | +€51,714 | +60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.