ANACAPA: 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.
ANACAPA
Largest movements
- Cash +€28,190
up €28,190 (+149.1%), from €18,904 to €47,094
mainly Net result for the year (+€43,343) and Other debts (+€37,201)
- Receivables within one year +€23,189
up €23,189 (+545.5%), from €4,251 to €27,440
of which Trade receivables: +€24,430
- Deferred charges and accrued income -€1,349
down €1,349 (-57.2%), from €2,359 to €1,009
- Other debts +€37,201
up €37,201 (+117.2%), from €31,735 to €68,937
- Trade debts +€7,857
up €7,857 (+132.8%), from €5,915 to €13,772
- Tax, wage and social debts +€5,009
up €5,009 (+329.8%), from €1,518 to €6,527
of which Remuneration and social security: +€3,878
- Depreciation -€16,243
down €16,243 (-85.6%), from €18,965 to €2,722
- Taxes +€4,357
up €4,357 (+54.1%), from €8,051 to €12,408
- Gross operating margin +€4,357
up €4,357 (+7.9%), from €54,951 to €59,308
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 | €42,391 | €92,236 | +€49,845 | +117.6% |
| Fixed assets | 21/28 | €16,877 | €16,692 | -€185 | -1.1% |
| Tangible fixed assets | 22/27 | €16,877 | €16,692 | -€185 | -1.1% |
| Furniture and vehicles | 24 | €4,551 | €4,810 | +€259 | +5.7% |
| Other tangible fixed assets | 26 | €12,326 | €11,882 | -€444 | -3.6% |
| Current assets | 29/58 | €25,513 | €75,543 | +€50,030 | +196.1% |
| Amounts receivable within one year | 40/41 | €4,251 | €27,440 | +€23,189 | +545.5% |
| Trade receivables | 40 | €737 | €25,167 | +€24,430 | +3316.0% |
| Other amounts receivable | 41 | €3,514 | €2,273 | -€1,241 | -35.3% |
| Cash at bank and in hand | 54/58 | €18,904 | €47,094 | +€28,190 | +149.1% |
| Deferred charges and accrued income | 490/1 | €2,359 | €1,009 | -€1,349 | -57.2% |
| Total equity and liabilities | 10/49 | €42,391 | €92,236 | +€49,845 | +117.6% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,391 | €89,236 | +€49,845 | +126.5% |
| Amounts payable within one year | 42/48 | €39,169 | €89,236 | +€50,066 | +127.8% |
| Trade debts | 44 | €5,915 | €13,772 | +€7,857 | +132.8% |
| Suppliers | 440/4 | €5,915 | €13,772 | +€7,857 | +132.8% |
| Taxes, remuneration and social security | 45 | €1,518 | €6,527 | +€5,009 | +329.8% |
| Taxes | 450/3 | €1,518 | €2,649 | +€1,130 | +74.4% |
| Remuneration and social security | 454/9 | €0 | €3,878 | +€3,878 | |
| Other amounts payable | 47/48 | €31,735 | €68,937 | +€37,201 | +117.2% |
| Accrued charges and deferred income | 492/3 | €222 | €0 | -€222 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,965 | €2,722 | -€16,243 | -85.6% |
| Other operating charges | 640/8 | €563 | €915 | +€352 | +62.5% |
| Non-recurring operating charges | 66A | €663 | €0 | -€663 | -100.0% |
| Gross operating margin | 9900 | €54,951 | €59,308 | +€4,357 | +7.9% |
| Operating profit (loss) | 9901 | €34,760 | €55,671 | +€20,911 | +60.2% |
| Financial income | 75/76B | €212 | €279 | +€67 | +31.4% |
| Recurring financial income | 75 | €212 | €279 | +€67 | +31.4% |
| Financial charges | 65/66B | €169 | €198 | +€29 | +17.1% |
| Recurring financial charges | 65 | €169 | €198 | +€29 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €34,803 | €55,751 | +€20,948 | +60.2% |
| Income taxes | 67/77 | €8,051 | €12,408 | +€4,357 | +54.1% |
| Profit (loss) for the period | 9904 | €26,752 | €43,343 | +€16,591 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,752 | €43,343 | +€16,591 | +62.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.