Anar Resto: 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.
Anar Resto
Largest movements
- Receivables within one year +€52,580
up €52,580 (+214%), from €24,560 to €77,139
of which Trade receivables: +€35,706
- Tangible fixed assets -€10,914
down €10,914 (-40.0%), from €27,252 to €16,338
of which Furniture and vehicles: -€6,260
- Financial fixed assets -€3,450
down €3,450 (-32.9%), from €10,500 to €7,050
- Stocks and contracts -€3,125
down €3,125 (-7.4%), from €42,411 to €39,286
- Short-term financial debts +€32,519
new in 2024: €32,519
- Trade debts +€24,899
up €24,899 (+160%), from €15,573 to €40,472
- Current portion of long-term debt -€17,178
down €17,178 (-80.8%), from €21,249 to €4,072
- Other debts -€16,937
down €16,937 (-65.9%), from €25,693 to €8,756
- Tax, wage and social debts +€10,861
up €10,861 (+46.8%), from €23,193 to €34,054
of which Taxes: +€9,407
- Staff costs +€8,163
up €8,163 (+28.7%), from €28,487 to €36,650
- Other operating charges -€6,558
down €6,558 (-34.5%), from €19,026 to €12,468
- Depreciation -€5,957
down €5,957 (-36.4%), from €16,355 to €10,398
- Financial charges -€4,184
down €4,184 (-63.0%), from €6,638 to €2,454
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,546 | €193,404 | +€37,858 | +24.3% |
| Fixed assets | 21/28 | €37,752 | €23,388 | -€14,364 | -38.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €27,252 | €16,338 | -€10,914 | -40.0% |
| Plant, machinery and equipment | 23 | €17,192 | €12,539 | -€4,654 | -27.1% |
| Furniture and vehicles | 24 | €10,060 | €3,800 | -€6,260 | -62.2% |
| Financial fixed assets | 28 | €10,500 | €7,050 | -€3,450 | -32.9% |
| Current assets | 29/58 | €117,793 | €170,015 | +€52,222 | +44.3% |
| Amounts receivable after more than one year | 29 | €21,692 | €23,048 | +€1,356 | +6.3% |
| Other amounts receivable | 291 | €21,692 | €23,048 | +€1,356 | +6.3% |
| Stocks and contracts in progress | 3 | €42,411 | €39,286 | -€3,125 | -7.4% |
| Stocks | 30/36 | €42,411 | €39,286 | -€3,125 | -7.4% |
| Amounts receivable within one year | 40/41 | €24,560 | €77,139 | +€52,580 | +214% |
| Trade receivables | 40 | €24,560 | €60,265 | +€35,706 | +145% |
| Other amounts receivable | 41 | €0 | €16,874 | +€16,874 | |
| Cash at bank and in hand | 54/58 | €27,199 | €28,501 | +€1,302 | +4.8% |
| Deferred charges and accrued income | 490/1 | €1,931 | €2,041 | +€110 | +5.7% |
| Total equity and liabilities | 10/49 | €155,546 | €193,404 | +€37,858 | +24.3% |
| Equity | 10/15 | €49,974 | €50,700 | +€726 | +1.5% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €7,860 | €7,860 | = | 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 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,514 | €30,240 | +€726 | +2.5% |
| Amounts payable | 17/49 | €105,572 | €142,703 | +€37,131 | +35.2% |
| Amounts payable after more than one year | 17 | €19,864 | €22,831 | +€2,967 | +14.9% |
| Financial debts | 170/4 | €19,864 | €22,831 | +€2,967 | +14.9% |
| Amounts payable within one year | 42/48 | €85,708 | €119,873 | +€34,165 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €21,249 | €4,072 | -€17,178 | -80.8% |
| Financial debts | 43 | - | €32,519 | +€32,519 | |
| Credit institutions | 430/8 | - | €32,519 | +€32,519 | |
| Trade debts | 44 | €15,573 | €40,472 | +€24,899 | +160% |
| Suppliers | 440/4 | €15,573 | €40,472 | +€24,899 | +160% |
| Taxes, remuneration and social security | 45 | €23,193 | €34,054 | +€10,861 | +46.8% |
| Taxes | 450/3 | €21,553 | €30,959 | +€9,407 | +43.6% |
| Remuneration and social security | 454/9 | €1,640 | €3,095 | +€1,455 | +88.7% |
| Other amounts payable | 47/48 | €25,693 | €8,756 | -€16,937 | -65.9% |
| Remuneration, social security and pensions | 62 | €28,487 | €36,650 | +€8,163 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,355 | €10,398 | -€5,957 | -36.4% |
| Other operating charges | 640/8 | €19,026 | €12,468 | -€6,558 | -34.5% |
| Non-recurring operating charges | 66A | - | €8,337 | +€8,337 | |
| Gross operating margin | 9900 | €79,157 | €79,864 | +€707 | +0.9% |
| Operating profit (loss) | 9901 | €15,290 | €12,012 | -€3,278 | -21.4% |
| Financial income | 75/76B | €62 | €76 | +€14 | +23.1% |
| Recurring financial income | 75 | €62 | €76 | +€14 | +23.1% |
| Financial charges | 65/66B | €6,638 | €2,454 | -€4,184 | -63.0% |
| Recurring financial charges | 65 | €6,638 | €2,454 | -€4,184 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €8,713 | €9,634 | +€921 | +10.6% |
| Income taxes | 67/77 | €8,702 | €8,908 | +€206 | +2.4% |
| Profit (loss) for the period | 9904 | €11 | €726 | +€715 | +6,271% |
| Profit (loss) for the period to be appropriated | 9905 | €11 | €726 | +€715 | +6,271% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.