ANBA: 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.
ANBA
Largest movements
- Tangible fixed assets -€6,456
down €6,456 (-11.6%), from €55,539 to €49,082
of which Furniture and vehicles: -€5,397
- Cash -€3,360
down €3,360 (-12.7%), from €26,546 to €23,185
mainly Net result for the year (-€21,662) and Trade debts (-€657)
- Financial fixed assets -€1,859
down €1,859 (-100.0%), from €1,859 to €0
- Reserves -€21,662
down €21,662 (-33.7%), from €64,319 to €42,656
of which Distributable reserves: -€16,457
- Other debts +€10,140
new in 2025: €10,140
- Gross operating margin -€19,693
down €19,693, from €18,667 to -€1,026
- Other operating charges +€10,261
up €10,261 (+835.8%), from €1,228 to €11,489
- Depreciation +€4,047
up €4,047 (+152.6%), from €2,652 to €6,699
- Financial charges +€1,865
up €1,865 (+782.6%), from €238 to €2,104
of which Non-recurring financial charges: +€1,859
- Financial income -€1,136
down €1,136 (-100.0%), from €1,136 to €0
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 | €85,244 | €73,541 | -€11,704 | -13.7% |
| Fixed assets | 21/28 | €57,398 | €49,082 | -€8,316 | -14.5% |
| Tangible fixed assets | 22/27 | €55,539 | €49,082 | -€6,456 | -11.6% |
| Land and buildings | 22 | €19,282 | €18,223 | -€1,059 | -5.5% |
| Furniture and vehicles | 24 | €36,256 | €30,859 | -€5,397 | -14.9% |
| Financial fixed assets | 28 | €1,859 | €0 | -€1,859 | -100.0% |
| Current assets | 29/58 | €27,847 | €24,459 | -€3,388 | -12.2% |
| Amounts receivable within one year | 40/41 | €90 | €0 | -€90 | -100.0% |
| Other amounts receivable | 41 | €90 | €0 | -€90 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,546 | €23,185 | -€3,360 | -12.7% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,273 | +€62 | +5.1% |
| Total equity and liabilities | 10/49 | €85,244 | €73,541 | -€11,704 | -13.7% |
| Equity | 10/15 | €84,319 | €62,656 | -€21,662 | -25.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €64,319 | €42,656 | -€21,662 | -33.7% |
| Non-distributable reserves | 130/1 | €5,206 | €0 | -€5,206 | -100.0% |
| Reserves not available under the articles | 1311 | €5,206 | €0 | -€5,206 | -100.0% |
| Distributable reserves | 133 | €59,113 | €42,656 | -€16,457 | -27.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €926 | €10,884 | +€9,959 | +1075.9% |
| Amounts payable within one year | 42/48 | €926 | €10,485 | +€9,559 | +1032.7% |
| Trade debts | 44 | €657 | €0 | -€657 | -100.0% |
| Suppliers | 440/4 | €657 | €0 | -€657 | -100.0% |
| Taxes, remuneration and social security | 45 | €269 | €345 | +€76 | +28.3% |
| Taxes | 450/3 | €269 | €345 | +€76 | +28.3% |
| Other amounts payable | 47/48 | - | €10,140 | +€10,140 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,652 | €6,699 | +€4,047 | +152.6% |
| Other operating charges | 640/8 | €1,228 | €11,489 | +€10,261 | +835.8% |
| Gross operating margin | 9900 | €18,667 | -€1,026 | -€19,693 | |
| Operating profit (loss) | 9901 | €14,788 | -€19,214 | -€34,001 | |
| Financial income | 75/76B | €1,136 | €0 | -€1,136 | -100.0% |
| Recurring financial income | 75 | €1,136 | €0 | -€1,136 | -100.0% |
| Financial charges | 65/66B | €238 | €2,104 | +€1,865 | +782.6% |
| Recurring financial charges | 65 | €238 | €245 | +€6 | +2.6% |
| Non-recurring financial charges | 66B | - | €1,859 | +€1,859 | |
| Profit (loss) for the period before taxes | 9903 | €15,685 | -€21,318 | -€37,003 | |
| Income taxes | 67/77 | €609 | €345 | -€264 | -43.4% |
| Profit (loss) for the period | 9904 | €15,077 | -€21,662 | -€36,739 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,077 | -€21,662 | -€36,739 |
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 2 October 2026 via checked.be.