ANDY-CONSTRUCT: what changed
ANDY-CONSTRUCT
Largest movements
- Cash -€9,125
down €9,125 (-40.6%), from €22,477 to €13,352
mainly Receivables within one year (-€6,285) and Trade debts (-€5,516)
- Receivables within one year +€6,285
up €6,285 (+30.0%), from €20,940 to €27,225
of which Trade receivables: +€5,893
- Tangible fixed assets -€2,769
down €2,769 (-62.8%), from €4,412 to €1,643
of which Furniture and vehicles: -€2,566
- Trade debts -€5,516
down €5,516 (-51.0%), from €10,816 to €5,300
- Tax, wage and social debts -€2,339
down €2,339 (-78.5%), from €2,980 to €641
of which Remuneration and social security: -€1,500
- Profit (loss) carried forward +€1,972
up €1,972 (+5.6%), from €35,142 to €37,114
- Gross operating margin -€5,575
down €5,575 (-38.2%), from €14,601 to €9,025
- Other operating charges +€920
up €920 (+57.2%), from €1,608 to €2,529
- Taxes -€839
down €839 (-56.7%), from €1,480 to €641
- Depreciation -€357
down €357 (-9.0%), from €3,952 to €3,595
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,118 | €44,155 | -€5,963 | -11.9% |
| Fixed assets | 21/28 | €5,662 | €2,893 | -€2,769 | -48.9% |
| Tangible fixed assets | 22/27 | €4,412 | €1,643 | -€2,769 | -62.8% |
| Plant, machinery and equipment | 23 | €284 | €80 | -€203 | -71.7% |
| Furniture and vehicles | 24 | €4,128 | €1,562 | -€2,566 | -62.2% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €44,457 | €41,262 | -€3,194 | -7.2% |
| Amounts receivable within one year | 40/41 | €20,940 | €27,225 | +€6,285 | +30.0% |
| Trade receivables | 40 | €17,668 | €23,562 | +€5,893 | +33.4% |
| Other amounts receivable | 41 | €3,272 | €3,663 | +€391 | +12.0% |
| Cash at bank and in hand | 54/58 | €22,477 | €13,352 | -€9,125 | -40.6% |
| Deferred charges and accrued income | 490/1 | €1,039 | €685 | -€354 | -34.0% |
| Total equity and liabilities | 10/49 | €50,118 | €44,155 | -€5,963 | -11.9% |
| Equity | 10/15 | €36,242 | €38,214 | +€1,972 | +5.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,142 | €37,114 | +€1,972 | +5.6% |
| Amounts payable | 17/49 | €13,877 | €5,941 | -€7,935 | -57.2% |
| Amounts payable within one year | 42/48 | €13,877 | €5,941 | -€7,935 | -57.2% |
| Trade debts | 44 | €10,816 | €5,300 | -€5,516 | -51.0% |
| Suppliers | 440/4 | €10,816 | €5,300 | -€5,516 | -51.0% |
| Taxes, remuneration and social security | 45 | €2,980 | €641 | -€2,339 | -78.5% |
| Taxes | 450/3 | €1,480 | €641 | -€839 | -56.7% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,952 | €3,595 | -€357 | -9.0% |
| Other operating charges | 640/8 | €1,608 | €2,529 | +€920 | +57.2% |
| Gross operating margin | 9900 | €14,601 | €9,025 | -€5,575 | -38.2% |
| Operating profit (loss) | 9901 | €9,040 | €2,902 | -€6,138 | -67.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.9% |
| Financial charges | 65/66B | €330 | €289 | -€40 | -12.3% |
| Recurring financial charges | 65 | €330 | €289 | -€40 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €8,712 | €2,613 | -€6,099 | -70.0% |
| Income taxes | 67/77 | €1,480 | €641 | -€839 | -56.7% |
| Profit (loss) for the period | 9904 | €7,232 | €1,972 | -€5,260 | -72.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,232 | €1,972 | -€5,260 | -72.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.