ANCA: 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.
ANCA
Largest movements
- Tangible fixed assets -€35,682
down €35,682 (-10.4%), from €342,332 to €306,650
of which Land and buildings: -€35,682
- Receivables within one year -€20,491
down €20,491 (-87.7%), from €23,368 to €2,878
of which Trade receivables: -€21,562
- Profit (loss) carried forward -€33,389
down €33,389 (-26.3%), from -€126,842 to -€160,230
- Trade debts -€27,662
down €27,662 (-90.4%), from €30,586 to €2,924
of which Suppliers: -€27,982
- Accrued charges and deferred income +€14,066
up €14,066 (+79.8%), from €17,630 to €31,695
- Reserves -€11,299
down €11,299 (-11.3%), from €100,089 to €88,790
of which Tax-exempt reserves: -€11,299
- Provisions -€3,766
down €3,766 (-19.1%), from €19,709 to €15,943
- Financial charges +€14,419
up €14,419 (+625.9%), from €2,304 to €16,723
- Other operating charges -€6,686
down €6,686 (-59.4%), from €11,249 to €4,563
- Gross operating margin -€6,630
down €6,630 (-46.2%), from €14,364 to €7,733
- Financial income +€780
up €780 (+103978.7%), from €1 to €781
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 | €367,806 | €311,590 | -€56,216 | -15.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €342,332 | €306,650 | -€35,682 | -10.4% |
| Tangible fixed assets | 22/27 | €342,332 | €306,650 | -€35,682 | -10.4% |
| Land and buildings | 22 | €342,332 | €306,650 | -€35,682 | -10.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €25,474 | €4,940 | -€20,535 | -80.6% |
| Amounts receivable within one year | 40/41 | €23,368 | €2,878 | -€20,491 | -87.7% |
| Trade receivables | 40 | €22,820 | €1,257 | -€21,562 | -94.5% |
| Other amounts receivable | 41 | €549 | €1,621 | +€1,072 | +195.3% |
| Cash at bank and in hand | 54/58 | €98 | €0 | -€98 | -100.0% |
| Deferred charges and accrued income | 490/1 | €2,008 | €2,062 | +€54 | +2.7% |
| Total equity and liabilities | 10/49 | €367,806 | €311,590 | -€56,216 | -15.3% |
| Equity | 10/15 | €52,524 | €7,837 | -€44,688 | -85.1% |
| Contributions | 10/11 | €79,277 | €79,277 | = | 0.0% |
| Capital | 10 | €79,277 | €79,277 | = | 0.0% |
| Issued capital | 100 | €79,277 | €79,277 | = | 0.0% |
| Reserves | 13 | €100,089 | €88,790 | -€11,299 | -11.3% |
| Non-distributable reserves | 130/1 | €2,397 | €2,397 | = | 0.0% |
| Legal reserve | 130 | - | €2,397 | +€2,397 | |
| Reserves not available under the articles | 1311 | €2,397 | - | -€2,397 | |
| Tax-exempt reserves | 132 | €97,692 | €86,393 | -€11,299 | -11.6% |
| Profit (loss) carried forward | 14 | -€126,842 | -€160,230 | -€33,389 | -26.3% |
| Provisions and deferred taxes | 16 | €19,709 | €15,943 | -€3,766 | -19.1% |
| Deferred taxes | 168 | €19,709 | €15,943 | -€3,766 | -19.1% |
| Amounts payable | 17/49 | €295,573 | €287,810 | -€7,762 | -2.6% |
| Amounts payable after more than one year | 17 | €224,439 | €225,332 | +€893 | +0.4% |
| Financial debts | 170/4 | €29,939 | €15,832 | -€14,107 | -47.1% |
| Other amounts payable | 178/9 | €194,500 | €209,500 | +€15,000 | +7.7% |
| Amounts payable within one year | 42/48 | €53,504 | €30,783 | -€22,720 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €13,637 | €14,107 | +€470 | +3.4% |
| Financial debts | 43 | €1,306 | - | -€1,306 | |
| Credit institutions | 430/8 | €1,306 | - | -€1,306 | |
| Trade debts | 44 | €30,586 | €2,924 | -€27,662 | -90.4% |
| Suppliers | 440/4 | €29,931 | €1,949 | -€27,982 | -93.5% |
| Bills of exchange payable | 441 | €655 | €975 | +€320 | +48.9% |
| Taxes, remuneration and social security | 45 | €1,892 | €5,054 | +€3,162 | +167.1% |
| Taxes | 450/3 | €1,892 | €5,054 | +€3,162 | +167.1% |
| Other amounts payable | 47/48 | €6,082 | €8,697 | +€2,615 | +43.0% |
| Accrued charges and deferred income | 492/3 | €17,630 | €31,695 | +€14,066 | +79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,682 | €35,682 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,249 | €4,563 | -€6,686 | -59.4% |
| Gross operating margin | 9900 | €14,364 | €7,733 | -€6,630 | -46.2% |
| Operating profit (loss) | 9901 | -€32,567 | -€32,511 | +€56 | +0.2% |
| Financial income | 75/76B | €1 | €781 | +€780 | +103978.7% |
| Recurring financial income | 75 | €1 | €781 | +€780 | +103978.7% |
| Financial charges | 65/66B | €2,304 | €16,723 | +€14,419 | +625.9% |
| Recurring financial charges | 65 | €2,304 | €16,723 | +€14,419 | +625.9% |
| Profit (loss) for the period before taxes | 9903 | -€34,870 | -€48,454 | -€13,583 | -39.0% |
| Transfer from deferred taxes | 780 | €3,766 | €3,766 | = | 0.0% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -31.8% |
| Profit (loss) for the period | 9904 | -€31,104 | -€44,688 | -€13,583 | -43.7% |
| Transfer from tax-exempt reserves | 789 | €11,299 | €11,299 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,805 | -€33,389 | -€13,583 | -68.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.