AANPAK: 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.
AANPAK
Largest movements
- Cash -€33,799
down €33,799 (-26.2%), from €129,225 to €95,426
mainly Contributions, distributions and other (-€55,973) and Accrued charges and deferred income (-€500)
- Tangible fixed assets -€3,661
down €3,661 (-32.1%), from €11,394 to €7,733
of which Furniture and vehicles: -€2,720
- Reserves -€39,297
down €39,297 (-32.0%), from €122,778 to €83,480
of which Non-distributable reserves: -€39,297
- Trade debts +€1,747
up €1,747 (+47.8%), from €3,655 to €5,402
- Gross operating margin -€6,855
down €6,855 (-18.3%), from €37,380 to €30,525
- Taxes -€2,002
down €2,002 (-17.4%), from €11,496 to €9,494
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 | €150,530 | €112,361 | -€38,169 | -25.4% |
| Fixed assets | 21/28 | €11,394 | €7,733 | -€3,661 | -32.1% |
| Tangible fixed assets | 22/27 | €11,394 | €7,733 | -€3,661 | -32.1% |
| Land and buildings | 22 | €5,704 | €4,763 | -€941 | -16.5% |
| Furniture and vehicles | 24 | €5,690 | €2,970 | -€2,720 | -47.8% |
| Current assets | 29/58 | €139,136 | €104,628 | -€34,508 | -24.8% |
| Amounts receivable within one year | 40/41 | €8,011 | €7,118 | -€893 | -11.2% |
| Trade receivables | 40 | €4,693 | €2,420 | -€2,273 | -48.4% |
| Other amounts receivable | 41 | €3,319 | €4,698 | +€1,379 | +41.6% |
| Cash at bank and in hand | 54/58 | €129,225 | €95,426 | -€33,799 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,900 | €2,085 | +€185 | +9.7% |
| Total equity and liabilities | 10/49 | €150,530 | €112,361 | -€38,169 | -25.4% |
| Equity | 10/15 | €135,178 | €95,880 | -€39,297 | -29.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €122,778 | €83,480 | -€39,297 | -32.0% |
| Non-distributable reserves | 130/1 | €116,868 | €77,570 | -€39,297 | -33.6% |
| Other | 1319 | €116,868 | €77,570 | -€39,297 | -33.6% |
| Distributable reserves | 133 | €5,910 | €5,910 | = | 0.0% |
| Amounts payable | 17/49 | €15,353 | €16,480 | +€1,128 | +7.3% |
| Amounts payable within one year | 42/48 | €13,353 | €14,980 | +€1,628 | +12.2% |
| Trade debts | 44 | €3,655 | €5,402 | +€1,747 | +47.8% |
| Suppliers | 440/4 | €3,655 | €5,402 | +€1,747 | +47.8% |
| Taxes, remuneration and social security | 45 | €5,702 | €5,305 | -€397 | -7.0% |
| Taxes | 450/3 | €5,702 | €5,305 | -€397 | -7.0% |
| Other amounts payable | 47/48 | €3,995 | €4,273 | +€278 | +7.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,500 | -€500 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,869 | €3,661 | -€207 | -5.4% |
| Other operating charges | 640/8 | €1,360 | €1,202 | -€158 | -11.6% |
| Gross operating margin | 9900 | €37,380 | €30,525 | -€6,855 | -18.3% |
| Operating profit (loss) | 9901 | €32,151 | €25,662 | -€6,489 | -20.2% |
| Financial income | 75/76B | €697 | €732 | +€35 | +5.0% |
| Recurring financial income | 75 | €697 | €732 | +€35 | +5.0% |
| Financial charges | 65/66B | €195 | €224 | +€29 | +14.8% |
| Recurring financial charges | 65 | €195 | €224 | +€29 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €32,653 | €26,170 | -€6,483 | -19.9% |
| Income taxes | 67/77 | €11,496 | €9,494 | -€2,002 | -17.4% |
| Profit (loss) for the period | 9904 | €21,157 | €16,676 | -€4,481 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,157 | €16,676 | -€4,481 | -21.2% |
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.