Anaïs: 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.
What changed
Anaïs
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,116
2024 · €21,349-€7,233
Equity
€1.0m
2024 · €1.0m+€14,116
Cash
€1,506
2024 · €325+€1,181
Balance sheet total
€3.3m
2024 · €2.2m+€1.0m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+94.2%), from €1.1m to €2.1m
of which Land and buildings: +€890,995
Equity and liabilities
- Debts after one year +€601,053
up €601,053 (+215%), from €279,337 to €880,391
- Trade debts +€391,937
up €391,937 (+2,048%), from €19,136 to €411,073
Income statement
- Gross operating margin +€33,232
up €33,232 (+37.4%), from €88,741 to €121,972
- Depreciation +€17,559
up €17,559 (+79.4%), from €22,106 to €39,665
- Other operating charges +€13,860
up €13,860 (+149%), from €9,307 to €23,167
- Financial charges +€11,021
up €11,021 (+43.6%), from €25,294 to €36,316
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.
Result 2024
€21,349
Gross operating margin
+€33,232
Depreciation
-€17,559
Other operating charges
-€13,860
Financial income
-€12
Financial charges
-€11,021
Taxes
+€583
Deferred taxes and other
+€1,405
Result 2025
€14,116
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€433,418
Investment
-€1.1m
Financing
+€628,491
Cash 2024
€325
From operations (derived)
+€433,418
Net result for the year
+€14,116
Depreciation
+€39,665
Receivables within one year
-€11,270
Smaller working-capital items
+€1,344
Provisions
-€4,231
Trade debts
+€391,937
Tax, wage and social debts
+€21,315
Other debts
-€19,458
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€628,491
Debts after one year
+€601,053
Current portion of long-term debt
+€27,438
Cash 2025
€1,506
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,218,411 | €3,252,531 | +€1.0m | +46.6% |
| Fixed assets | 21/28 | €1,784,947 | €2,806,011 | +€1.0m | +57.2% |
| Tangible fixed assets | 22/27 | €1,084,352 | €2,105,416 | +€1.0m | +94.2% |
| Land and buildings | 22 | €1,082,570 | €1,973,565 | +€890,995 | +82.3% |
| Plant, machinery and equipment | 23 | €644 | - | -€644 | |
| Furniture and vehicles | 24 | €1,138 | €457 | -€681 | -59.8% |
| Leasing and similar rights | 25 | - | €131,394 | +€131,394 | |
| Financial fixed assets | 28 | €700,595 | €700,595 | = | 0.0% |
| Current assets | 29/58 | €433,464 | €446,519 | +€13,055 | +3.0% |
| Amounts receivable within one year | 40/41 | €427,727 | €438,997 | +€11,270 | +2.6% |
| Other amounts receivable | 41 | €427,727 | €438,997 | +€11,270 | +2.6% |
| Cash at bank and in hand | 54/58 | €325 | €1,506 | +€1,181 | +364% |
| Deferred charges and accrued income | 490/1 | €5,412 | €6,016 | +€604 | +11.2% |
| Total equity and liabilities | 10/49 | €2,218,411 | €3,252,531 | +€1.0m | +46.6% |
| Equity | 10/15 | €1,034,905 | €1,049,021 | +€14,116 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,016,313 | €1,030,429 | +€14,116 | +1.4% |
| Tax-exempt reserves | 132 | €769,158 | €756,466 | -€12,692 | -1.7% |
| Distributable reserves | 133 | €247,154 | €273,963 | +€26,808 | +10.8% |
| Provisions and deferred taxes | 16 | €256,386 | €252,155 | -€4,231 | -1.7% |
| Deferred taxes | 168 | €256,386 | €252,155 | -€4,231 | -1.7% |
| Amounts payable | 17/49 | €927,121 | €1,951,355 | +€1.0m | +110% |
| Amounts payable after more than one year | 17 | €279,337 | €880,391 | +€601,053 | +215% |
| Financial debts | 170/4 | €279,337 | €880,391 | +€601,053 | +215% |
| Amounts payable within one year | 42/48 | €628,835 | €1,050,067 | +€421,232 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €53,372 | €80,810 | +€27,438 | +51.4% |
| Trade debts | 44 | €19,136 | €411,073 | +€391,937 | +2,048% |
| Suppliers | 440/4 | €19,136 | €411,073 | +€391,937 | +2,048% |
| Taxes, remuneration and social security | 45 | €9,109 | €30,423 | +€21,315 | +234% |
| Taxes | 450/3 | €9,109 | €30,423 | +€21,315 | +234% |
| Other amounts payable | 47/48 | €547,218 | €527,760 | -€19,458 | -3.6% |
| Accrued charges and deferred income | 492/3 | €18,948 | €20,897 | +€1,949 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,106 | €39,665 | +€17,559 | +79.4% |
| Other operating charges | 640/8 | €9,307 | €23,167 | +€13,860 | +149% |
| Gross operating margin | 9900 | €88,741 | €121,972 | +€33,232 | +37.4% |
| Operating profit (loss) | 9901 | €57,328 | €59,141 | +€1,813 | +3.2% |
| Financial income | 75/76B | €75 | €63 | -€12 | -16.3% |
| Recurring financial income | 75 | €75 | €63 | -€12 | -16.3% |
| Financial charges | 65/66B | €25,294 | €36,316 | +€11,021 | +43.6% |
| Recurring financial charges | 65 | €25,294 | €36,316 | +€11,021 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €32,109 | €22,888 | -€9,221 | -28.7% |
| Transfer from deferred taxes | 780 | €2,826 | €4,231 | +€1,405 | +49.7% |
| Income taxes | 67/77 | €13,586 | €13,003 | -€583 | -4.3% |
| Profit (loss) for the period | 9904 | €21,349 | €14,116 | -€7,233 | -33.9% |
| Transfer from tax-exempt reserves | 789 | €8,478 | €12,692 | +€4,214 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,828 | €26,808 | -€3,019 | -10.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.