Anarma: 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.
Anarma
Largest movements
- Receivables within one year +€201,937
up €201,937 (+319318.1%), from €63 to €202,000
- Tangible fixed assets -€37,069
down €37,069 (-42.4%), from €87,515 to €50,446
of which Plant, machinery and equipment: -€26,092
- Other debts +€464,000
up €464,000 (+629.2%), from €73,750 to €537,750
- Reserves -€166,904
down €166,904 (-8.4%), from €2.0m to €1.8m
of which Distributable reserves: -€113,504
- Debts after one year -€141,160
down €141,160 (-45.7%), from €308,859 to €167,699
- Gross operating margin +€42,614
up €42,614 (+17.5%), from €243,499 to €286,113
- Taxes +€23,505
up €23,505 (+46.8%), from €50,203 to €73,708
- Depreciation +€16,529
up €16,529 (+82.2%), from €20,097 to €36,626
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 | €2,547,558 | €2,720,891 | +€173,333 | +6.8% |
| Fixed assets | 21/28 | €2,447,515 | €2,410,446 | -€37,069 | -1.5% |
| Tangible fixed assets | 22/27 | €87,515 | €50,446 | -€37,069 | -42.4% |
| Plant, machinery and equipment | 23 | €44,936 | €18,844 | -€26,092 | -58.1% |
| Furniture and vehicles | 24 | €42,579 | €31,602 | -€10,978 | -25.8% |
| Financial fixed assets | 28 | €2,360,000 | €2,360,000 | = | 0.0% |
| Current assets | 29/58 | €100,043 | €310,445 | +€210,402 | +210.3% |
| Amounts receivable within one year | 40/41 | €63 | €202,000 | +€201,937 | +319318.1% |
| Other amounts receivable | 41 | €63 | €202,000 | +€201,937 | +319318.1% |
| Cash at bank and in hand | 54/58 | €99,980 | €108,445 | +€8,465 | +8.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,547,558 | €2,720,891 | +€173,333 | +6.8% |
| Equity | 10/15 | €2,005,128 | €1,838,224 | -€166,904 | -8.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,986,528 | €1,819,624 | -€166,904 | -8.4% |
| Tax-exempt reserves | 132 | €53,400 | €0 | -€53,400 | -100.0% |
| Distributable reserves | 133 | €1,933,128 | €1,819,624 | -€113,504 | -5.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €542,430 | €882,667 | +€340,237 | +62.7% |
| Amounts payable after more than one year | 17 | €308,859 | €167,699 | -€141,160 | -45.7% |
| Financial debts | 170/4 | €308,859 | €167,699 | -€141,160 | -45.7% |
| Amounts payable within one year | 42/48 | €233,571 | €714,968 | +€481,396 | +206.1% |
| Current portion of amounts payable after more than one year | 42 | €139,432 | €141,160 | +€1,728 | +1.2% |
| Trade debts | 44 | €755 | €314 | -€441 | -58.4% |
| Suppliers | 440/4 | €755 | €314 | -€441 | -58.4% |
| Taxes, remuneration and social security | 45 | €19,635 | €35,744 | +€16,109 | +82.0% |
| Taxes | 450/3 | €19,635 | €35,744 | +€16,109 | +82.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,750 | €537,750 | +€464,000 | +629.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,097 | €36,626 | +€16,529 | +82.2% |
| Other operating charges | 640/8 | €1,177 | €1,449 | +€271 | +23.0% |
| Non-recurring operating charges | 66A | - | €444 | +€444 | |
| Gross operating margin | 9900 | €243,499 | €286,113 | +€42,614 | +17.5% |
| Operating profit (loss) | 9901 | €222,225 | €247,595 | +€25,370 | +11.4% |
| Financial income | 75/76B | €129 | €0 | -€129 | -100.0% |
| Recurring financial income | 75 | €129 | €0 | -€129 | -100.0% |
| Financial charges | 65/66B | €7,587 | €5,791 | -€1,796 | -23.7% |
| Recurring financial charges | 65 | €7,587 | €5,791 | -€1,796 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €214,767 | €241,804 | +€27,037 | +12.6% |
| Income taxes | 67/77 | €50,203 | €73,708 | +€23,505 | +46.8% |
| Profit (loss) for the period | 9904 | €164,564 | €168,096 | +€3,532 | +2.1% |
| Transfer from tax-exempt reserves | 789 | - | €53,400 | +€53,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €164,564 | €221,496 | +€56,932 | +34.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.