ANAIS: 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.
ANAIS
Largest movements
- Cash +€9,079
up €9,079 (+132.7%), from €6,844 to €15,923
mainly Receivables within one year (+€7,534) and Depreciation (+€5,564)
- Deferred charges and accrued income +€9,025
up €9,025 (+67.3%), from €13,419 to €22,444
- Receivables within one year -€7,534
down €7,534 (-50.0%), from €15,079 to €7,545
- Tangible fixed assets -€5,564
down €5,564 (-8.0%), from €69,800 to €64,236
of which Furniture and vehicles: -€4,281
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€1,327
up €1,327 (+17.0%), from €7,821 to €9,148
- Gross operating margin +€457
up €457 (+47.0%), from €973 to €1,430
- Taxes -€178
down €178 (-15.7%), from €1,134 to €956
- Depreciation -€158
down €158 (-2.8%), from €5,722 to €5,564
- Other operating charges +€116
up €116 (+6.3%), from €1,832 to €1,948
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 | €405,142 | €410,148 | +€5,007 | +1.2% |
| Fixed assets | 21/28 | €69,800 | €64,236 | -€5,564 | -8.0% |
| Tangible fixed assets | 22/27 | €69,800 | €64,236 | -€5,564 | -8.0% |
| Land and buildings | 22 | €65,519 | €64,236 | -€1,283 | -2.0% |
| Furniture and vehicles | 24 | €4,281 | - | -€4,281 | |
| Current assets | 29/58 | €335,342 | €345,912 | +€10,571 | +3.2% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,079 | €7,545 | -€7,534 | -50.0% |
| Other amounts receivable | 41 | €15,079 | €7,545 | -€7,534 | -50.0% |
| Cash at bank and in hand | 54/58 | €6,844 | €15,923 | +€9,079 | +132.7% |
| Deferred charges and accrued income | 490/1 | €13,419 | €22,444 | +€9,025 | +67.3% |
| Total equity and liabilities | 10/49 | €405,142 | €410,148 | +€5,007 | +1.2% |
| Equity | 10/15 | €402,007 | €404,096 | +€2,089 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €385,675 | €385,675 | = | 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 | €383,815 | €383,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,268 | -€180 | +€2,089 | +92.1% |
| Amounts payable | 17/49 | €3,135 | €6,053 | +€2,918 | +93.1% |
| Amounts payable within one year | 42/48 | €3,135 | €5,748 | +€2,613 | +83.3% |
| Trade debts | 44 | - | €2,008 | +€2,008 | |
| Suppliers | 440/4 | - | €2,008 | +€2,008 | |
| Taxes, remuneration and social security | 45 | €1,135 | €1,740 | +€605 | +53.3% |
| Taxes | 450/3 | €1,135 | €1,740 | +€605 | +53.3% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €305 | +€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,722 | €5,564 | -€158 | -2.8% |
| Other operating charges | 640/8 | €1,832 | €1,948 | +€116 | +6.3% |
| Gross operating margin | 9900 | €973 | €1,430 | +€457 | +47.0% |
| Operating profit (loss) | 9901 | -€6,581 | -€6,082 | +€499 | +7.6% |
| Financial income | 75/76B | €7,821 | €9,148 | +€1,327 | +17.0% |
| Recurring financial income | 75 | €7,821 | €9,148 | +€1,327 | +17.0% |
| Financial charges | 65/66B | €27 | €21 | -€6 | -21.8% |
| Recurring financial charges | 65 | €27 | €21 | -€6 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €1,213 | €3,045 | +€1,833 | +151.1% |
| Income taxes | 67/77 | €1,134 | €956 | -€178 | -15.7% |
| Profit (loss) for the period | 9904 | €78 | €2,089 | +€2,011 | +2573.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78 | €2,089 | +€2,011 | +2573.8% |
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 10 October 2026 via checked.be.