ANBU: 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.
ANBU
Largest movements
- Receivables within one year +€138,267
up €138,267 (+290.3%), from €47,628 to €185,896
of which Other amounts receivable: +€123,898
- Stocks and contracts -€118,030
down €118,030 (-100.0%), from €118,030 to €0
- Cash -€13,476
down €13,476 (-94.4%), from €14,282 to €806
mainly Other debts (-€179,371) and Receivables within one year (-€138,267)
- Trade debts +€195,648
new in 2025: €195,648
- Other debts -€179,371
down €179,371 (-91.5%), from €196,092 to €16,721
- Current portion of long-term debt -€63,730
no longer reported in 2025 (was €63,730)
- Profit (loss) carried forward +€46,085
up €46,085 (+27.5%), from -€167,716 to -€121,631
- Tax, wage and social debts +€15,613
up €15,613 (+80.7%), from €19,340 to €34,953
- Gross operating margin -€113,569
down €113,569 (-70.2%), from €161,886 to €48,318
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 | €181,470 | €187,692 | +€6,222 | +3.4% |
| Fixed assets | 21/28 | €990 | €990 | = | 0.0% |
| Financial fixed assets | 28 | €990 | €990 | = | 0.0% |
| Current assets | 29/58 | €180,480 | €186,702 | +€6,222 | +3.4% |
| Stocks and contracts in progress | 3 | €118,030 | €0 | -€118,030 | -100.0% |
| Contracts in progress | 37 | €118,030 | €0 | -€118,030 | -100.0% |
| Amounts receivable within one year | 40/41 | €47,628 | €185,896 | +€138,267 | +290.3% |
| Trade receivables | 40 | €9,541 | €23,910 | +€14,369 | +150.6% |
| Other amounts receivable | 41 | €38,087 | €161,985 | +€123,898 | +325.3% |
| Cash at bank and in hand | 54/58 | €14,282 | €806 | -€13,476 | -94.4% |
| Deferred charges and accrued income | 490/1 | €540 | €0 | -€540 | -100.0% |
| Total equity and liabilities | 10/49 | €181,470 | €187,692 | +€6,222 | +3.4% |
| Equity | 10/15 | -€105,716 | -€59,631 | +€46,085 | +43.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,716 | -€121,631 | +€46,085 | +27.5% |
| Amounts payable | 17/49 | €287,186 | €247,322 | -€39,863 | -13.9% |
| Amounts payable within one year | 42/48 | €284,836 | €247,322 | -€37,513 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €63,730 | - | -€63,730 | |
| Trade debts | 44 | - | €195,648 | +€195,648 | |
| Suppliers | 440/4 | - | €195,648 | +€195,648 | |
| Advances received on contracts in progress | 46 | €5,673 | €0 | -€5,673 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,340 | €34,953 | +€15,613 | +80.7% |
| Taxes | 450/3 | €19,340 | €34,953 | +€15,613 | +80.7% |
| Other amounts payable | 47/48 | €196,092 | €16,721 | -€179,371 | -91.5% |
| Accrued charges and deferred income | 492/3 | €2,350 | €0 | -€2,350 | -100.0% |
| Other operating charges | 640/8 | - | €1,559 | +€1,559 | |
| Gross operating margin | 9900 | €161,886 | €48,318 | -€113,569 | -70.2% |
| Operating profit (loss) | 9901 | €161,886 | €46,758 | -€115,128 | -71.1% |
| Financial charges | 65/66B | €250 | €673 | +€423 | +169.5% |
| Recurring financial charges | 65 | €250 | €673 | +€423 | +169.5% |
| Profit (loss) for the period before taxes | 9903 | €161,637 | €46,085 | -€115,551 | -71.5% |
| Profit (loss) for the period | 9904 | €161,637 | €46,085 | -€115,551 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €161,637 | €46,085 | -€115,551 | -71.5% |
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 9 October 2026 via checked.be.