ANACA: 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.
ANACA
Largest movements
- Cash -€71,324
down €71,324 (-53.7%), from €132,800 to €61,475
mainly Contributions, distributions and other (-€97,791) and Current investments (-€57,146)
- Current investments +€57,146
up €57,146 (+28.6%), from €199,926 to €257,071
- Tangible fixed assets -€28,017
down €28,017 (-27.0%), from €103,755 to €75,738
of which Land and buildings: -€15,354
- Reserves -€97,791
down €97,791 (-27.2%), from €359,587 to €261,795
- Other debts +€38,611
up €38,611 (+43.6%), from €88,576 to €127,188
- Profit (loss) carried forward +€20,534
up €20,534 (+39.0%), from -€52,642 to -€32,108
- Financial income +€28,988
up €28,988 (+1270.6%), from €2,281 to €31,270
- Gross operating margin -€14,345
down €14,345 (-37.1%), from €38,674 to €24,329
- Financial charges -€7,905
down €7,905, from €6,482 to -€1,423
- Staff costs +€6,347
new in 2024: €6,347
- Depreciation -€1,289
down €1,289 (-4.4%), from €29,305 to €28,017
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,811 | €406,475 | -€41,335 | -9.2% |
| Fixed assets | 21/28 | €103,755 | €75,738 | -€28,017 | -27.0% |
| Tangible fixed assets | 22/27 | €103,755 | €75,738 | -€28,017 | -27.0% |
| Land and buildings | 22 | €74,418 | €59,064 | -€15,354 | -20.6% |
| Furniture and vehicles | 24 | €29,337 | €16,674 | -€12,663 | -43.2% |
| Current assets | 29/58 | €344,056 | €330,737 | -€13,319 | -3.9% |
| Amounts receivable within one year | 40/41 | €9,673 | €10,635 | +€963 | +10.0% |
| Trade receivables | 40 | €9,245 | €9,432 | +€187 | +2.0% |
| Other amounts receivable | 41 | €428 | €1,204 | +€776 | +181.2% |
| Current investments | 50/53 | €199,926 | €257,071 | +€57,146 | +28.6% |
| Cash at bank and in hand | 54/58 | €132,800 | €61,475 | -€71,324 | -53.7% |
| Deferred charges and accrued income | 490/1 | €1,658 | €1,555 | -€103 | -6.2% |
| Total equity and liabilities | 10/49 | €447,811 | €406,475 | -€41,335 | -9.2% |
| Equity | 10/15 | €325,544 | €248,287 | -€77,257 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,587 | €261,795 | -€97,791 | -27.2% |
| Distributable reserves | 133 | €359,587 | €261,795 | -€97,791 | -27.2% |
| Profit (loss) carried forward | 14 | -€52,642 | -€32,108 | +€20,534 | +39.0% |
| Amounts payable | 17/49 | €122,266 | €158,188 | +€35,922 | +29.4% |
| Amounts payable after more than one year | 17 | €18,600 | €18,600 | = | 0.0% |
| Financial debts | 170/4 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,780 | €133,927 | +€35,147 | +35.6% |
| Trade debts | 44 | €1,894 | €2,801 | +€907 | +47.9% |
| Suppliers | 440/4 | €1,894 | €2,801 | +€907 | +47.9% |
| Taxes, remuneration and social security | 45 | €8,309 | €3,938 | -€4,372 | -52.6% |
| Taxes | 450/3 | €8,309 | €3,938 | -€4,372 | -52.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €88,576 | €127,188 | +€38,611 | +43.6% |
| Accrued charges and deferred income | 492/3 | €4,886 | €5,661 | +€775 | +15.9% |
| Remuneration, social security and pensions | 62 | - | €6,347 | +€6,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,305 | €28,017 | -€1,289 | -4.4% |
| Other operating charges | 640/8 | €2,243 | €1,958 | -€285 | -12.7% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €38,674 | €24,329 | -€14,345 | -37.1% |
| Operating profit (loss) | 9901 | €7,126 | -€11,993 | -€19,119 | |
| Financial income | 75/76B | €2,281 | €31,270 | +€28,988 | +1270.6% |
| Recurring financial income | 75 | €2,281 | €31,270 | +€28,988 | +1270.6% |
| Financial charges | 65/66B | €6,482 | -€1,423 | -€7,905 | |
| Recurring financial charges | 65 | €6,482 | -€1,423 | -€7,905 | |
| Profit (loss) for the period before taxes | 9903 | €2,926 | €20,700 | +€17,775 | +607.5% |
| Income taxes | 67/77 | €179 | €166 | -€12 | -7.0% |
| Profit (loss) for the period | 9904 | €2,747 | €20,534 | +€17,787 | +647.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,747 | €20,534 | +€17,787 | +647.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.