ANBE: 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.
ANBE
Largest movements
- Tangible fixed assets -€41,761
down €41,761 (-5.0%), from €834,229 to €792,468
of which Land and buildings: -€41,761
- Cash -€39,777
no longer reported in 2025 (was €39,777)
mainly Current portion of long-term debt (-€86,394) and Tax, wage and social debts (-€66,000)
- Current portion of long-term debt -€86,394
no longer reported in 2025 (was €86,394)
- Tax, wage and social debts -€66,000
no longer reported in 2025 (was €66,000)
- Profit (loss) carried forward +€56,742
up €56,742 (+13.0%), from €435,808 to €492,550
- Trade debts +€36,263
new in 2025: €36,263
of which Suppliers: +€36,232
- Accrued charges and deferred income -€24,397
no longer reported in 2025 (was €24,397)
- Staff costs +€18,585
up €18,585, from €0 to €18,585
- Purchases and services +€18,503
up €18,503 (+103%), from €18,018 to €36,521
- Depreciation +€14,989
new in 2025: €14,989
- Turnover -€13,048
down €13,048 (-22.0%), from €59,365 to €46,317
- Gross operating margin +€2,024
up €2,024 (+4.9%), from €41,347 to €43,371
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 | €1,004,903 | €928,183 | -€76,720 | -7.6% |
| Fixed assets | 21/28 | €834,229 | €792,468 | -€41,761 | -5.0% |
| Tangible fixed assets | 22/27 | €834,229 | €792,468 | -€41,761 | -5.0% |
| Land and buildings | 22 | €822,449 | €780,688 | -€41,761 | -5.1% |
| Other tangible fixed assets | 26 | €11,780 | €11,780 | +€0 | 0.0% |
| Current assets | 29/58 | €170,674 | €135,715 | -€34,959 | -20.5% |
| Amounts receivable within one year | 40/41 | €130,897 | €135,715 | +€4,818 | +3.7% |
| Trade receivables | 40 | €31,281 | €2,249 | -€29,032 | -92.8% |
| Other amounts receivable | 41 | €99,616 | €133,466 | +€33,850 | +34.0% |
| Cash at bank and in hand | 54/58 | €39,777 | - | -€39,777 | |
| Total equity and liabilities | 10/49 | €1,004,903 | €928,183 | -€76,720 | -7.6% |
| Equity | 10/15 | €473,448 | €536,056 | +€62,608 | +13.2% |
| Contributions | 10/11 | €35,780 | €35,780 | -€0 | 0.0% |
| Contributions outside capital | 11 | €35,780 | €35,780 | -€0 | 0.0% |
| Other | 1109/19 | €35,780 | €35,780 | -€0 | 0.0% |
| Reserves | 13 | €1,860 | €7,726 | +€5,866 | +315% |
| 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 | - | €5,866 | +€5,866 | |
| Profit (loss) carried forward | 14 | €435,808 | €492,550 | +€56,742 | +13.0% |
| Provisions and deferred taxes | 16 | €43,891 | €43,891 | +€0 | 0.0% |
| Provisions for liabilities and charges | 160/5 | €43,891 | €43,891 | +€0 | 0.0% |
| Pensions and similar obligations | 160 | €43,891 | €43,891 | +€0 | 0.0% |
| Amounts payable | 17/49 | €487,564 | €348,237 | -€139,327 | -28.6% |
| Amounts payable after more than one year | 17 | €309,573 | €309,573 | +€0 | 0.0% |
| Financial debts | 170/4 | €309,573 | €309,573 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €153,594 | €38,663 | -€114,931 | -74.8% |
| Current portion of amounts payable after more than one year | 42 | €86,394 | - | -€86,394 | |
| Trade debts | 44 | - | €36,263 | +€36,263 | |
| Suppliers | 440/4 | - | €36,232 | +€36,232 | |
| Bills of exchange payable | 441 | - | €32 | +€32 | |
| Taxes, remuneration and social security | 45 | €66,000 | - | -€66,000 | |
| Remuneration and social security | 454/9 | €66,000 | - | -€66,000 | |
| Other amounts payable | 47/48 | €1,200 | €2,400 | +€1,200 | +100% |
| Accrued charges and deferred income | 492/3 | €24,397 | - | -€24,397 | |
| Turnover | 70 | €59,365 | €46,317 | -€13,048 | -22.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,018 | €36,521 | +€18,503 | +103% |
| Remuneration, social security and pensions | 62 | €0 | €18,585 | +€18,585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14,989 | +€14,989 | |
| Gross operating margin | 9900 | €41,347 | €43,371 | +€2,024 | +4.9% |
| Operating profit (loss) | 9901 | €41,347 | €9,796 | -€31,551 | -76.3% |
| Financial charges | 65/66B | - | €114 | +€114 | |
| Recurring financial charges | 65 | - | €114 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €41,347 | €9,682 | -€31,665 | -76.6% |
| Profit (loss) for the period | 9904 | €41,347 | €9,682 | -€31,665 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,347 | €9,682 | -€31,665 | -76.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.