ANBOFISC: 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.
ANBOFISC
Largest movements
- Tangible fixed assets +€52,181
up €52,181 (+778.8%), from €6,700 to €58,881
of which Furniture and vehicles: +€53,132
- Cash -€19,134
down €19,134 (-18.4%), from €103,791 to €84,657
mainly Investment in fixed assets (net) (-€63,991) and Contributions, distributions and other (-€25,414)
- Deferred charges and accrued income -€9,768
down €9,768 (-84.2%), from €11,606 to €1,838
- Receivables within one year +€7,938
up €7,938 (+194.1%), from €4,090 to €12,028
of which Trade receivables: +€7,523
- Reserves +€63,094
up €63,094 (+420.6%), from €15,000 to €78,094
- Profit (loss) carried forward -€25,414
no longer reported in 2026 (was €25,414)
- Trade debts -€4,525
down €4,525 (-89.4%), from €5,063 to €538
- Tax, wage and social debts -€3,928
down €3,928 (-26.0%), from €15,119 to €11,191
of which Remuneration and social security: -€7,741
- Other debts +€1,990
up €1,990 (+4.9%), from €40,591 to €42,582
- Gross operating margin +€43,261
up €43,261 (+44.9%), from €96,412 to €139,673
- Staff costs -€36,494
down €36,494 (-53.0%), from €68,834 to €32,339
- Taxes +€19,003
up €19,003 (+268.4%), from €7,079 to €26,082
- Depreciation +€4,414
up €4,414 (+59.7%), from €7,397 to €11,810
- Other operating charges +€4,049
up €4,049 (+369.6%), from €1,096 to €5,144
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,187 | €157,404 | +€31,217 | +24.7% |
| Fixed assets | 21/28 | €6,700 | €58,881 | +€52,181 | +778.8% |
| Tangible fixed assets | 22/27 | €6,700 | €58,881 | +€52,181 | +778.8% |
| Plant, machinery and equipment | 23 | €2,821 | €1,870 | -€951 | -33.7% |
| Furniture and vehicles | 24 | €3,879 | €57,011 | +€53,132 | +1369.8% |
| Current assets | 29/58 | €119,487 | €98,523 | -€20,964 | -17.5% |
| Amounts receivable within one year | 40/41 | €4,090 | €12,028 | +€7,938 | +194.1% |
| Trade receivables | 40 | €3,813 | €11,336 | +€7,523 | +197.3% |
| Other amounts receivable | 41 | €277 | €692 | +€415 | +149.6% |
| Cash at bank and in hand | 54/58 | €103,791 | €84,657 | -€19,134 | -18.4% |
| Deferred charges and accrued income | 490/1 | €11,606 | €1,838 | -€9,768 | -84.2% |
| Total equity and liabilities | 10/49 | €126,187 | €157,404 | +€31,217 | +24.7% |
| Equity | 10/15 | €65,414 | €103,094 | +€37,680 | +57.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €78,094 | +€63,094 | +420.6% |
| Distributable reserves | 133 | €15,000 | €78,094 | +€63,094 | +420.6% |
| Profit (loss) carried forward | 14 | €25,414 | - | -€25,414 | |
| Amounts payable | 17/49 | €60,773 | €54,310 | -€6,463 | -10.6% |
| Amounts payable within one year | 42/48 | €60,773 | €54,310 | -€6,463 | -10.6% |
| Trade debts | 44 | €5,063 | €538 | -€4,525 | -89.4% |
| Suppliers | 440/4 | €5,063 | €538 | -€4,525 | -89.4% |
| Taxes, remuneration and social security | 45 | €15,119 | €11,191 | -€3,928 | -26.0% |
| Taxes | 450/3 | €7,378 | €11,191 | +€3,813 | +51.7% |
| Remuneration and social security | 454/9 | €7,741 | - | -€7,741 | |
| Other amounts payable | 47/48 | €40,591 | €42,582 | +€1,990 | +4.9% |
| Remuneration, social security and pensions | 62 | €68,834 | €32,339 | -€36,494 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,397 | €11,810 | +€4,414 | +59.7% |
| Other operating charges | 640/8 | €1,096 | €5,144 | +€4,049 | +369.6% |
| Gross operating margin | 9900 | €96,412 | €139,673 | +€43,261 | +44.9% |
| Operating profit (loss) | 9901 | €19,086 | €90,379 | +€71,293 | +373.5% |
| Financial income | 75/76B | €720 | €596 | -€124 | -17.2% |
| Recurring financial income | 75 | €720 | €596 | -€124 | -17.2% |
| Financial charges | 65/66B | €218 | €1,800 | +€1,582 | +724.4% |
| Recurring financial charges | 65 | €218 | €1,800 | +€1,582 | +724.4% |
| Profit (loss) for the period before taxes | 9903 | €19,588 | €89,176 | +€69,587 | +355.3% |
| Income taxes | 67/77 | €7,079 | €26,082 | +€19,003 | +268.4% |
| Profit (loss) for the period | 9904 | €12,509 | €63,094 | +€50,584 | +404.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,509 | €63,094 | +€50,584 | +404.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.