ANAARA: 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.
ANAARA
Largest movements
- Cash +€27,267
up €27,267 (+23.1%), from €117,872 to €145,139
mainly Other debts (+€82,800) and Receivables within one year (+€5,472)
- Receivables within one year -€5,472
down €5,472 (-33.0%), from €16,580 to €11,108
of which Other amounts receivable: -€5,000
- Tangible fixed assets -€1,967
down €1,967 (-100%), from €1,967 to €0
- Other debts +€82,800
up €82,800 (+209%), from €39,561 to €122,361
- Profit (loss) carried forward -€55,193
down €55,193, from €990 to -€54,203
- Trade debts -€10,371
down €10,371 (-88.8%), from €11,683 to €1,312
- Tax, wage and social debts +€2,592
up €2,592 (+68.7%), from €3,775 to €6,367
of which Taxes: +€2,815
- Financial charges +€55,118
up €55,118 (+139%), from €39,746 to €94,864
- Gross operating margin +€22,649
up €22,649 (+115%), from €19,626 to €42,275
- Other operating charges -€516
down €516 (-53.3%), from €968 to €452
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 | €136,469 | €156,297 | +€19,828 | +14.5% |
| Fixed assets | 21/28 | €2,017 | €50 | -€1,967 | -97.5% |
| Tangible fixed assets | 22/27 | €1,967 | €0 | -€1,967 | -100% |
| Furniture and vehicles | 24 | €1,967 | €0 | -€1,967 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €134,452 | €156,247 | +€21,795 | +16.2% |
| Amounts receivable within one year | 40/41 | €16,580 | €11,108 | -€5,472 | -33.0% |
| Trade receivables | 40 | €11,580 | €11,108 | -€472 | -4.1% |
| Other amounts receivable | 41 | €5,000 | €0 | -€5,000 | -100% |
| Cash at bank and in hand | 54/58 | €117,872 | €145,139 | +€27,267 | +23.1% |
| Total equity and liabilities | 10/49 | €136,469 | €156,297 | +€19,828 | +14.5% |
| Equity | 10/15 | €81,450 | €26,257 | -€55,193 | -67.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| 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 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €990 | -€54,203 | -€55,193 | |
| Amounts payable | 17/49 | €55,019 | €130,040 | +€75,021 | +136% |
| Amounts payable within one year | 42/48 | €55,019 | €130,040 | +€75,021 | +136% |
| Trade debts | 44 | €11,683 | €1,312 | -€10,371 | -88.8% |
| Suppliers | 440/4 | €11,683 | €1,312 | -€10,371 | -88.8% |
| Taxes, remuneration and social security | 45 | €3,775 | €6,367 | +€2,592 | +68.7% |
| Taxes | 450/3 | €575 | €3,390 | +€2,815 | +490% |
| Remuneration and social security | 454/9 | €3,200 | €2,977 | -€223 | -7.0% |
| Other amounts payable | 47/48 | €39,561 | €122,361 | +€82,800 | +209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,069 | €1,967 | -€102 | -4.9% |
| Other operating charges | 640/8 | €968 | €452 | -€516 | -53.3% |
| Gross operating margin | 9900 | €19,626 | €42,275 | +€22,649 | +115% |
| Operating profit (loss) | 9901 | €16,590 | €39,857 | +€23,267 | +140% |
| Financial charges | 65/66B | €39,746 | €94,864 | +€55,118 | +139% |
| Recurring financial charges | 65 | €39,746 | €94,864 | +€55,118 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€23,156 | -€55,007 | -€31,851 | -138% |
| Income taxes | 67/77 | €0 | €186 | +€186 | |
| Profit (loss) for the period | 9904 | -€23,156 | -€55,193 | -€32,037 | -138% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,156 | -€55,193 | -€32,037 | -138% |
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 15 October 2026 via checked.be.