ANARTO: 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.
ANARTO
Largest movements
- Tangible fixed assets -€8,599
down €8,599 (-28.6%), from €30,099 to €21,500
of which Furniture and vehicles: -€5,170
- Profit (loss) carried forward -€11,024
down €11,024 (-5.5%), from -€199,871 to -€210,895
- Gross operating margin +€28,997
up €28,997 (+94.9%), from -€30,541 to -€1,544
- Depreciation -€867
down €867 (-9.2%), from €9,466 to €8,599
- Other operating charges -€734
down €734 (-59.8%), from €1,227 to €493
- Financial charges -€562
down €562 (-71.6%), from €785 to €223
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €534,322 | €522,816 | -€11,506 | -2.2% |
| Fixed assets | 21/28 | €35,589 | €26,990 | -€8,599 | -24.2% |
| Tangible fixed assets | 22/27 | €30,099 | €21,500 | -€8,599 | -28.6% |
| Land and buildings | 22 | €11,499 | €9,500 | -€2,000 | -17.4% |
| Plant, machinery and equipment | 23 | €1,430 | - | -€1,430 | |
| Furniture and vehicles | 24 | €17,170 | €12,000 | -€5,170 | -30.1% |
| Financial fixed assets | 28 | €5,490 | €5,490 | = | 0.0% |
| Current assets | 29/58 | €498,733 | €495,826 | -€2,906 | -0.6% |
| Stocks and contracts in progress | 3 | €375,000 | €375,000 | = | 0.0% |
| Stocks | 30/36 | €375,000 | €375,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €123,234 | €119,091 | -€4,143 | -3.4% |
| Trade receivables | 40 | €18,756 | €16,942 | -€1,814 | -9.7% |
| Other amounts receivable | 41 | €104,478 | €102,149 | -€2,329 | -2.2% |
| Cash at bank and in hand | 54/58 | €498 | €1,735 | +€1,237 | +248.1% |
| Total equity and liabilities | 10/49 | €534,322 | €522,816 | -€11,506 | -2.2% |
| Equity | 10/15 | €120,129 | €109,105 | -€11,024 | -9.2% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€199,871 | -€210,895 | -€11,024 | -5.5% |
| Amounts payable | 17/49 | €414,193 | €413,711 | -€482 | -0.1% |
| Amounts payable within one year | 42/48 | €414,193 | €413,711 | -€482 | -0.1% |
| Trade debts | 44 | €6,139 | €3,399 | -€2,740 | -44.6% |
| Suppliers | 440/4 | €6,139 | €3,399 | -€2,740 | -44.6% |
| Taxes, remuneration and social security | 45 | €376 | €164 | -€212 | -56.3% |
| Taxes | 450/3 | €376 | €164 | -€212 | -56.3% |
| Other amounts payable | 47/48 | €407,678 | €410,148 | +€2,470 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,466 | €8,599 | -€867 | -9.2% |
| Other operating charges | 640/8 | €1,227 | €493 | -€734 | -59.8% |
| Gross operating margin | 9900 | -€30,541 | -€1,544 | +€28,997 | +94.9% |
| Operating profit (loss) | 9901 | -€41,234 | -€10,637 | +€30,597 | +74.2% |
| Financial charges | 65/66B | €785 | €223 | -€562 | -71.6% |
| Recurring financial charges | 65 | €785 | €223 | -€562 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€42,019 | -€10,860 | +€31,159 | +74.2% |
| Income taxes | 67/77 | €149 | €164 | +€15 | +10.0% |
| Profit (loss) for the period | 9904 | -€42,168 | -€11,024 | +€31,144 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,168 | -€11,024 | +€31,144 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.