ANAM: 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.
ANAM
Largest movements
- Receivables within one year -€30,011
no longer reported in 2025 (was €30,011)
of which Other amounts receivable: -€29,275
- Stocks and contracts +€7,086
new in 2025: €7,086
- Tangible fixed assets +€3,207
new in 2025: €3,207
- Cash +€920
up €920 (+1474.1%), from €62 to €983
mainly Receivables within one year (+€30,011) and Other debts (+€6,484)
- Reserves -€12,981
no longer reported in 2025 (was €12,981)
- Profit (loss) carried forward -€12,870
new in 2025: -€12,870
- Other debts +€6,484
up €6,484 (+334.3%), from €1,940 to €8,424
- Tax, wage and social debts +€577
up €577 (+10.4%), from €5,568 to €6,145
- Short-term financial debts -€515
down €515 (-21.0%), from €2,457 to €1,941
- Gross operating margin -€13,949
down €13,949 (-147.8%), from -€9,438 to -€23,387
- Taxes +€557
new in 2025: €557
- Other operating charges +€428
up €428 (+78.9%), from €543 to €971
- Depreciation +€319
new in 2025: €319
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 | €30,073 | €11,275 | -€18,798 | -62.5% |
| Fixed assets | 21/28 | - | €3,207 | +€3,207 | |
| Tangible fixed assets | 22/27 | - | €3,207 | +€3,207 | |
| Plant, machinery and equipment | 23 | - | €3,207 | +€3,207 | |
| Current assets | 29/58 | €30,073 | €8,068 | -€22,005 | -73.2% |
| Stocks and contracts in progress | 3 | - | €7,086 | +€7,086 | |
| Stocks | 30/36 | - | €7,086 | +€7,086 | |
| Amounts receivable within one year | 40/41 | €30,011 | - | -€30,011 | |
| Trade receivables | 40 | €736 | - | -€736 | |
| Other amounts receivable | 41 | €29,275 | - | -€29,275 | |
| Cash at bank and in hand | 54/58 | €62 | €983 | +€920 | +1474.1% |
| Total equity and liabilities | 10/49 | €30,073 | €11,275 | -€18,798 | -62.5% |
| Equity | 10/15 | €19,181 | -€6,670 | -€25,851 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,981 | - | -€12,981 | |
| Distributable reserves | 133 | €12,981 | - | -€12,981 | |
| Profit (loss) carried forward | 14 | - | -€12,870 | -€12,870 | |
| Amounts payable | 17/49 | €10,892 | €17,945 | +€7,053 | +64.8% |
| Amounts payable within one year | 42/48 | €10,892 | €17,945 | +€7,053 | +64.8% |
| Financial debts | 43 | €2,457 | €1,941 | -€515 | -21.0% |
| Credit institutions | 430/8 | €2,457 | €1,941 | -€515 | -21.0% |
| Trade debts | 44 | €927 | €1,435 | +€507 | +54.7% |
| Suppliers | 440/4 | €927 | €1,435 | +€507 | +54.7% |
| Taxes, remuneration and social security | 45 | €5,568 | €6,145 | +€577 | +10.4% |
| Taxes | 450/3 | €5,568 | €6,145 | +€577 | +10.4% |
| Other amounts payable | 47/48 | €1,940 | €8,424 | +€6,484 | +334.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €319 | +€319 | |
| Other operating charges | 640/8 | €543 | €971 | +€428 | +78.9% |
| Gross operating margin | 9900 | -€9,438 | -€23,387 | -€13,949 | -147.8% |
| Operating profit (loss) | 9901 | -€9,980 | -€24,677 | -€14,696 | -147.3% |
| Financial charges | 65/66B | €683 | €618 | -€65 | -9.5% |
| Recurring financial charges | 65 | €683 | €618 | -€65 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,663 | -€25,294 | -€14,631 | -137.2% |
| Income taxes | 67/77 | - | €557 | +€557 | |
| Profit (loss) for the period | 9904 | -€10,663 | -€25,851 | -€15,188 | -142.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,663 | -€25,851 | -€15,188 | -142.4% |
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 3 October 2026 via checked.be.