ANA CONSULTING: what changed
ANA CONSULTING
Largest movements
- Cash +€58,441
up €58,441 (+85.6%), from €68,302 to €126,743
mainly Net result for the year (+€28,938) and Trade debts (+€19,955)
- Deferred charges and accrued income -€15,000
no longer reported in 2025 (was €15,000)
- Receivables within one year +€10,578
up €10,578 (+101%), from €10,504 to €21,082
of which Trade receivables: +€11,304
- Reserves +€25,000
up €25,000 (+86.0%), from €29,055 to €54,055
of which Distributable reserves: +€25,000
- Trade debts +€19,955
new in 2025: €19,955
of which Suppliers: +€14,214
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Other debts -€8,107
down €8,107 (-69.0%), from €11,756 to €3,648
- Profit (loss) carried forward +€3,938
up €3,938 (+8.0%), from €49,423 to €53,361
- Taxes +€29,220
new in 2025: €29,220
- Gross operating margin +€24,592
up €24,592 (+50.9%), from €48,342 to €72,934
- Financial income +€1,125
up €1,125 (+6,102%), from €18 to €1,144
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,433 | €149,618 | +€53,185 | +55.2% |
| Fixed assets | 21/28 | €2,627 | €1,793 | -€834 | -31.7% |
| Intangible fixed assets | 21 | €811 | €604 | -€207 | -25.5% |
| Tangible fixed assets | 22/27 | €1,816 | €1,189 | -€627 | -34.5% |
| Furniture and vehicles | 24 | €1,816 | €1,189 | -€627 | -34.5% |
| Current assets | 29/58 | €93,806 | €147,825 | +€54,019 | +57.6% |
| Amounts receivable within one year | 40/41 | €10,504 | €21,082 | +€10,578 | +101% |
| Trade receivables | 40 | €9,435 | €20,738 | +€11,304 | +120% |
| Other amounts receivable | 41 | €1,069 | €343 | -€726 | -67.9% |
| Cash at bank and in hand | 54/58 | €68,302 | €126,743 | +€58,441 | +85.6% |
| Deferred charges and accrued income | 490/1 | €15,000 | - | -€15,000 | |
| Total equity and liabilities | 10/49 | €96,433 | €149,618 | +€53,185 | +55.2% |
| Equity | 10/15 | €84,678 | €126,015 | +€41,338 | +48.8% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €29,055 | €54,055 | +€25,000 | +86.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,195 | €52,195 | +€25,000 | +91.9% |
| Profit (loss) carried forward | 14 | €49,423 | €53,361 | +€3,938 | +8.0% |
| Amounts payable | 17/49 | €11,756 | €23,603 | +€11,847 | +101% |
| Amounts payable within one year | 42/48 | €11,756 | €23,603 | +€11,847 | +101% |
| Trade debts | 44 | - | €19,955 | +€19,955 | |
| Suppliers | 440/4 | - | €14,214 | +€14,214 | |
| Bills of exchange payable | 441 | - | €5,740 | +€5,740 | |
| Other amounts payable | 47/48 | €11,756 | €3,648 | -€8,107 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €272 | €834 | +€562 | +207% |
| Non-recurring operating charges | 66A | - | €15,000 | +€15,000 | |
| Gross operating margin | 9900 | €48,342 | €72,934 | +€24,592 | +50.9% |
| Operating profit (loss) | 9901 | €48,070 | €57,100 | +€9,030 | +18.8% |
| Financial income | 75/76B | €18 | €1,144 | +€1,125 | +6,102% |
| Recurring financial income | 75 | €18 | €1,144 | +€1,125 | +6,102% |
| Financial charges | 65/66B | €54 | €86 | +€32 | +58.3% |
| Recurring financial charges | 65 | €54 | €86 | +€32 | +58.3% |
| Profit (loss) for the period before taxes | 9903 | €48,034 | €58,158 | +€10,124 | +21.1% |
| Income taxes | 67/77 | - | €29,220 | +€29,220 | |
| Profit (loss) for the period | 9904 | €48,034 | €28,938 | -€19,096 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,034 | €28,938 | -€19,096 | -39.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.