ANBA: 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.
ANBA
Largest movements
- Tangible fixed assets -€22,563
down €22,563 (-7.2%), from €312,199 to €289,636
of which Land and buildings: -€17,270
- Stocks and contracts -€7,460
down €7,460 (-62.5%), from €11,935 to €4,476
- Intangible fixed assets -€4,000
down €4,000 (-13.4%), from €29,874 to €25,874
- Current portion of long-term debt +€256,841
up €256,841 (+1,109%), from €23,159 to €280,000
- Debts after one year -€251,410
down €251,410 (-87.8%), from €286,410 to €35,000
- Profit (loss) carried forward -€53,262
down €53,262 (-200%), from -€26,630 to -€79,892
- Tax, wage and social debts +€6,765
up €6,765 (+62.5%), from €10,817 to €17,582
of which Remuneration and social security: +€8,037
- Other debts +€4,239
up €4,239 (+9.6%), from €44,029 to €48,268
- Gross operating margin -€14,573
down €14,573, from €10,733 to -€3,840
- Financial charges +€11,203
up €11,203 (+96.5%), from €11,610 to €22,814
- Depreciation +€2,022
up €2,022 (+8.2%), from €24,541 to €26,563
- Other operating charges -€703
down €703 (-86.1%), from €816 to €114
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 | €361,202 | €323,486 | -€37,716 | -10.4% |
| Fixed assets | 21/28 | €342,073 | €315,510 | -€26,563 | -7.8% |
| Intangible fixed assets | 21 | €29,874 | €25,874 | -€4,000 | -13.4% |
| Tangible fixed assets | 22/27 | €312,199 | €289,636 | -€22,563 | -7.2% |
| Land and buildings | 22 | €277,341 | €260,071 | -€17,270 | -6.2% |
| Plant, machinery and equipment | 23 | €32,525 | €28,027 | -€4,499 | -13.8% |
| Furniture and vehicles | 24 | €178 | - | -€178 | |
| Other tangible fixed assets | 26 | €2,155 | €1,539 | -€616 | -28.6% |
| Current assets | 29/58 | €19,128 | €7,976 | -€11,152 | -58.3% |
| Stocks and contracts in progress | 3 | €11,935 | €4,476 | -€7,460 | -62.5% |
| Stocks | 30/36 | €11,935 | €4,476 | -€7,460 | -62.5% |
| Amounts receivable within one year | 40/41 | €4,331 | €1,879 | -€2,451 | -56.6% |
| Trade receivables | 40 | €3,201 | €1,751 | -€1,450 | -45.3% |
| Other amounts receivable | 41 | €1,130 | €128 | -€1,002 | -88.7% |
| Cash at bank and in hand | 54/58 | €2,817 | €1,572 | -€1,246 | -44.2% |
| Deferred charges and accrued income | 490/1 | €45 | €50 | +€5 | +10.0% |
| Total equity and liabilities | 10/49 | €361,202 | €323,486 | -€37,716 | -10.4% |
| Equity | 10/15 | -€21,630 | -€74,892 | -€53,262 | -246% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,630 | -€79,892 | -€53,262 | -200% |
| Amounts payable | 17/49 | €382,832 | €398,378 | +€15,546 | +4.1% |
| Amounts payable after more than one year | 17 | €286,410 | €35,000 | -€251,410 | -87.8% |
| Financial debts | 170/4 | €286,410 | €35,000 | -€251,410 | -87.8% |
| Amounts payable within one year | 42/48 | €96,422 | €363,378 | +€266,957 | +277% |
| Current portion of amounts payable after more than one year | 42 | €23,159 | €280,000 | +€256,841 | +1,109% |
| Trade debts | 44 | €18,417 | €17,529 | -€889 | -4.8% |
| Suppliers | 440/4 | €18,417 | €17,529 | -€889 | -4.8% |
| Taxes, remuneration and social security | 45 | €10,817 | €17,582 | +€6,765 | +62.5% |
| Taxes | 450/3 | €4,412 | €3,140 | -€1,273 | -28.8% |
| Remuneration and social security | 454/9 | €6,405 | €14,442 | +€8,037 | +125% |
| Other amounts payable | 47/48 | €44,029 | €48,268 | +€4,239 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,541 | €26,563 | +€2,022 | +8.2% |
| Other operating charges | 640/8 | €816 | €114 | -€703 | -86.1% |
| Gross operating margin | 9900 | €10,733 | -€3,840 | -€14,573 | |
| Operating profit (loss) | 9901 | -€14,625 | -€30,517 | -€15,892 | -109% |
| Financial income | 75/76B | €113 | €69 | -€44 | -39.2% |
| Recurring financial income | 75 | €113 | €69 | -€44 | -39.2% |
| Financial charges | 65/66B | €11,610 | €22,814 | +€11,203 | +96.5% |
| Recurring financial charges | 65 | €11,610 | €22,814 | +€11,203 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,122 | -€53,262 | -€27,140 | -104% |
| Profit (loss) for the period | 9904 | -€26,122 | -€53,262 | -€27,140 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,122 | -€53,262 | -€27,140 | -104% |
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 20 October 2026 via checked.be.