A&N PARTNERS: 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.
A&N PARTNERS
Largest movements
- Tangible fixed assets -€5,646
down €5,646 (-57.4%), from €9,844 to €4,198
- Cash +€2,248
up €2,248 (+8,815%), from €26 to €2,273
mainly Depreciation (+€5,646) and Receivables within one year (+€1,540)
- Receivables within one year -€1,540
no longer reported in 2025 (was €1,540)
of which Trade receivables: -€1,500
- Other debts -€3,999
down €3,999 (-57.4%), from €6,966 to €2,967
- Profit (loss) carried forward -€2,378
down €2,378, from €116 to -€2,262
- Tax, wage and social debts +€1,387
new in 2025: €1,387
- Gross operating margin -€3,948
down €3,948 (-54.4%), from €7,262 to €3,314
- Depreciation -€1,450
down €1,450 (-20.4%), from €7,096 to €5,646
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 | €12,082 | €7,091 | -€4,991 | -41.3% |
| Fixed assets | 21/28 | €9,844 | €4,198 | -€5,646 | -57.4% |
| Tangible fixed assets | 22/27 | €9,844 | €4,198 | -€5,646 | -57.4% |
| Plant, machinery and equipment | 23 | €9,844 | €4,198 | -€5,646 | -57.4% |
| Current assets | 29/58 | €2,238 | €2,893 | +€655 | +29.3% |
| Stocks and contracts in progress | 3 | €672 | €620 | -€52 | -7.7% |
| Stocks | 30/36 | €672 | €620 | -€52 | -7.7% |
| Amounts receivable within one year | 40/41 | €1,540 | - | -€1,540 | |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Other amounts receivable | 41 | €40 | - | -€40 | |
| Cash at bank and in hand | 54/58 | €26 | €2,273 | +€2,248 | +8,815% |
| Total equity and liabilities | 10/49 | €12,082 | €7,091 | -€4,991 | -41.3% |
| Equity | 10/15 | €5,116 | €2,738 | -€2,378 | -46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116 | -€2,262 | -€2,378 | |
| Amounts payable | 17/49 | €6,966 | €4,353 | -€2,613 | -37.5% |
| Amounts payable within one year | 42/48 | €6,966 | €4,353 | -€2,613 | -37.5% |
| Taxes, remuneration and social security | 45 | - | €1,387 | +€1,387 | |
| Taxes | 450/3 | - | €1,387 | +€1,387 | |
| Other amounts payable | 47/48 | €6,966 | €2,967 | -€3,999 | -57.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,096 | €5,646 | -€1,450 | -20.4% |
| Gross operating margin | 9900 | €7,262 | €3,314 | -€3,948 | -54.4% |
| Operating profit (loss) | 9901 | €166 | -€2,332 | -€2,498 | |
| Financial charges | 65/66B | €50 | €46 | -€5 | -9.1% |
| Recurring financial charges | 65 | €50 | €46 | -€5 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €116 | -€2,378 | -€2,494 | |
| Profit (loss) for the period | 9904 | €116 | -€2,378 | -€2,494 | |
| Profit (loss) for the period to be appropriated | 9905 | €116 | -€2,378 | -€2,494 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.