ANABES: what changed
Two fiscal 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.
ANABES
Largest movements
- Cash +€15,225
up €15,225 (+58.8%), from €25,877 to €41,102
mainly Net result for the year (+€34,355) and Tax, wage and social debts (+€11,461)
- Receivables within one year +€8,606
up €8,606 (+119.9%), from €7,175 to €15,781
of which Trade receivables: +€9,610
- Tangible fixed assets -€3,207
down €3,207 (-22.9%), from €14,016 to €10,809
of which Other tangible fixed assets: -€1,966
- Profit (loss) carried forward +€34,355
up €34,355 (+69.1%), from -€49,731 to -€15,376
- Other debts -€13,055
down €13,055 (-87.4%), from €14,930 to €1,875
- Debts after one year -€12,627
down €12,627 (-85.4%), from €14,780 to €2,153
- Tax, wage and social debts +€11,461
up €11,461 (+283.3%), from €4,045 to €15,506
of which Taxes: +€11,961
- Gross operating margin +€37,349
up €37,349 (+261.4%), from €14,289 to €51,638
- Taxes +€9,136
up €9,136 (+5536.8%), from €165 to €9,301
- Depreciation -€5,411
down €5,411 (-49.5%), from €10,929 to €5,518
- Other operating charges +€1,120
up €1,120 (+190.4%), from €588 to €1,708
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.
Cash bridge derived
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 | €48,434 | €68,707 | +€20,273 | +41.9% |
| Fixed assets | 21/28 | €14,016 | €10,809 | -€3,207 | -22.9% |
| Tangible fixed assets | 22/27 | €14,016 | €10,809 | -€3,207 | -22.9% |
| Plant, machinery and equipment | 23 | €2,334 | €1,796 | -€538 | -23.1% |
| Furniture and vehicles | 24 | €4,068 | €3,365 | -€703 | -17.3% |
| Other tangible fixed assets | 26 | €7,614 | €5,648 | -€1,966 | -25.8% |
| Current assets | 29/58 | €34,418 | €57,898 | +€23,480 | +68.2% |
| Amounts receivable within one year | 40/41 | €7,175 | €15,781 | +€8,606 | +119.9% |
| Trade receivables | 40 | €5,893 | €15,503 | +€9,610 | +163.1% |
| Other amounts receivable | 41 | €1,282 | €278 | -€1,004 | -78.3% |
| Cash at bank and in hand | 54/58 | €25,877 | €41,102 | +€15,225 | +58.8% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,014 | -€352 | -25.8% |
| Total equity and liabilities | 10/49 | €48,434 | €68,707 | +€20,273 | +41.9% |
| Equity | 10/15 | -€233 | €34,122 | +€34,355 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,498 | €44,498 | -€0 | 0.0% |
| Distributable reserves | 133 | €44,498 | €44,498 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€49,731 | -€15,376 | +€34,355 | +69.1% |
| Amounts payable | 17/49 | €48,667 | €34,585 | -€14,082 | -28.9% |
| Amounts payable after more than one year | 17 | €14,780 | €2,153 | -€12,627 | -85.4% |
| Financial debts | 170/4 | €14,780 | €2,153 | -€12,627 | -85.4% |
| Amounts payable within one year | 42/48 | €32,687 | €31,232 | -€1,455 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €12,145 | €12,627 | +€482 | +4.0% |
| Trade debts | 44 | €1,567 | €1,223 | -€344 | -21.9% |
| Suppliers | 440/4 | €1,567 | €1,223 | -€344 | -21.9% |
| Taxes, remuneration and social security | 45 | €4,045 | €15,506 | +€11,461 | +283.3% |
| Taxes | 450/3 | €45 | €12,006 | +€11,961 | +26580.4% |
| Remuneration and social security | 454/9 | €4,000 | €3,500 | -€500 | -12.5% |
| Other amounts payable | 47/48 | €14,930 | €1,875 | -€13,055 | -87.4% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,929 | €5,518 | -€5,411 | -49.5% |
| Other operating charges | 640/8 | €588 | €1,708 | +€1,120 | +190.4% |
| Gross operating margin | 9900 | €14,289 | €51,638 | +€37,349 | +261.4% |
| Operating profit (loss) | 9901 | €2,772 | €44,413 | +€41,641 | +1502.2% |
| Financial income | 75/76B | €403 | €157 | -€246 | -61.1% |
| Recurring financial income | 75 | €403 | €157 | -€246 | -61.1% |
| Financial charges | 65/66B | €1,362 | €913 | -€449 | -33.0% |
| Recurring financial charges | 65 | €1,362 | €913 | -€449 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €1,813 | €43,656 | +€41,843 | +2307.9% |
| Income taxes | 67/77 | €165 | €9,301 | +€9,136 | +5536.8% |
| Profit (loss) for the period | 9904 | €1,648 | €34,355 | +€32,707 | +1984.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,648 | €34,355 | +€32,707 | +1984.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.