ANAPTYSSO: 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.
ANAPTYSSO
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash -€198,784
down €198,784 (-64.9%), from €306,210 to €107,426
mainly Current investments (-€250,000) and Investment in fixed assets (net) (-€142,098)
- Financial fixed assets +€110,635
new in 2025: €110,635
- Receivables within one year +€24,559
up €24,559 (+76.0%), from €32,326 to €56,885
of which Trade receivables: +€14,718
- Tangible fixed assets +€23,636
up €23,636 (+218%), from €10,830 to €34,466
- Profit (loss) carried forward +€200,553
up €200,553 (+326%), from €61,555 to €262,108
- Tax, wage and social debts +€6,426
up €6,426 (+10.0%), from €64,547 to €70,973
of which Taxes: +€6,411
- Gross operating margin +€136,150
up €136,150 (+97.0%), from €140,398 to €276,549
- Taxes +€26,976
up €26,976 (+69.7%), from €38,693 to €65,670
- Other operating charges -€2,956
down €2,956 (-62.1%), from €4,761 to €1,805
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,883 | €561,110 | +€208,227 | +59.0% |
| Fixed assets | 21/28 | €13,716 | €146,800 | +€133,083 | +970% |
| Intangible fixed assets | 21 | €2,887 | €1,699 | -€1,188 | -41.1% |
| Tangible fixed assets | 22/27 | €10,830 | €34,466 | +€23,636 | +218% |
| Furniture and vehicles | 24 | €10,830 | €34,466 | +€23,636 | +218% |
| Financial fixed assets | 28 | - | €110,635 | +€110,635 | |
| Current assets | 29/58 | €339,166 | €414,310 | +€75,144 | +22.2% |
| Amounts receivable within one year | 40/41 | €32,326 | €56,885 | +€24,559 | +76.0% |
| Trade receivables | 40 | €22,372 | €37,090 | +€14,718 | +65.8% |
| Other amounts receivable | 41 | €9,954 | €19,794 | +€9,840 | +98.9% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €306,210 | €107,426 | -€198,784 | -64.9% |
| Deferred charges and accrued income | 490/1 | €630 | - | -€630 | |
| Total equity and liabilities | 10/49 | €352,883 | €561,110 | +€208,227 | +59.0% |
| Equity | 10/15 | €287,805 | €488,358 | +€200,553 | +69.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €224,250 | €224,250 | = | 0.0% |
| Distributable reserves | 133 | €224,250 | €224,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,555 | €262,108 | +€200,553 | +326% |
| Amounts payable | 17/49 | €65,078 | €72,752 | +€7,674 | +11.8% |
| Amounts payable within one year | 42/48 | €65,078 | €72,752 | +€7,674 | +11.8% |
| Trade debts | 44 | €530 | €1,778 | +€1,248 | +235% |
| Suppliers | 440/4 | €530 | €1,778 | +€1,248 | +235% |
| Taxes, remuneration and social security | 45 | €64,547 | €70,973 | +€6,426 | +10.0% |
| Taxes | 450/3 | €64,547 | €70,959 | +€6,411 | +9.9% |
| Remuneration and social security | 454/9 | - | €15 | +€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,336 | €9,015 | -€321 | -3.4% |
| Other operating charges | 640/8 | €4,761 | €1,805 | -€2,956 | -62.1% |
| Gross operating margin | 9900 | €140,398 | €276,549 | +€136,150 | +97.0% |
| Operating profit (loss) | 9901 | €126,302 | €265,729 | +€139,427 | +110% |
| Financial income | 75/76B | €2,144 | €576 | -€1,568 | -73.1% |
| Recurring financial income | 75 | €2,144 | €576 | -€1,568 | -73.1% |
| Financial charges | 65/66B | €289 | €82 | -€206 | -71.5% |
| Recurring financial charges | 65 | €289 | €82 | -€206 | -71.5% |
| Profit (loss) for the period before taxes | 9903 | €128,157 | €266,223 | +€138,065 | +108% |
| Income taxes | 67/77 | €38,693 | €65,670 | +€26,976 | +69.7% |
| Profit (loss) for the period | 9904 | €89,464 | €200,553 | +€111,089 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €89,464 | €200,553 | +€111,089 | +124% |
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 29 October 2026 via checked.be.