ANCHAFA: 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.
ANCHAFA
Largest movements
- Tangible fixed assets -€6,856
down €6,856 (-36.1%), from €19,016 to €12,160
of which Furniture and vehicles: -€5,994
- Financial fixed assets -€4,126
no longer reported in 2025 (was €4,126)
- Cash +€336
up €336 (+224.8%), from €150 to €486
mainly Other debts (+€65,634) and Depreciation (+€6,856)
- Other debts +€65,634
up €65,634 (+300.6%), from €21,832 to €87,466
- Profit (loss) carried forward -€64,931
down €64,931 (-118.1%), from -€54,977 to -€119,907
- Contributions -€19,000
no longer reported in 2025 (was €19,000)
- Reserves +€19,000
up €19,000 (+1021.9%), from €1,859 to €20,859
- Debts after one year -€6,230
down €6,230 (-49.0%), from €12,709 to €6,479
- Gross operating margin -€36,742
down €36,742, from €4,999 to -€31,742
- Financial charges +€21,102
up €21,102 (+633.1%), from €3,333 to €24,436
of which Financial charges: +€21,044
- Financial income -€506
down €506 (-99.6%), from €508 to €2
of which Non-recurring financial income: -€502
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 | €23,584 | €13,060 | -€10,524 | -44.6% |
| Fixed assets | 21/28 | €23,142 | €12,160 | -€10,982 | -47.5% |
| Tangible fixed assets | 22/27 | €19,016 | €12,160 | -€6,856 | -36.1% |
| Land and buildings | 22 | €1,100 | €238 | -€863 | -78.4% |
| Furniture and vehicles | 24 | €17,916 | €11,922 | -€5,994 | -33.5% |
| Financial fixed assets | 28 | €4,126 | - | -€4,126 | |
| Current assets | 29/58 | €442 | €900 | +€458 | +103.7% |
| Amounts receivable within one year | 40/41 | €254 | €414 | +€160 | +62.8% |
| Other amounts receivable | 41 | €254 | €414 | +€160 | +62.8% |
| Cash at bank and in hand | 54/58 | €150 | €486 | +€336 | +224.8% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €23,584 | €13,060 | -€10,524 | -44.6% |
| Equity | 10/15 | -€34,118 | -€99,048 | -€64,931 | -190.3% |
| Contributions | 10/11 | €19,000 | - | -€19,000 | |
| Capital | 10 | €19,000 | - | -€19,000 | |
| Issued capital | 100 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,859 | €20,859 | +€19,000 | +1021.9% |
| Non-distributable reserves | 130/1 | €1,859 | €20,859 | +€19,000 | +1021.9% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €20,859 | +€20,859 | |
| Profit (loss) carried forward | 14 | -€54,977 | -€119,907 | -€64,931 | -118.1% |
| Amounts payable | 17/49 | €57,701 | €112,108 | +€54,406 | +94.3% |
| Amounts payable after more than one year | 17 | €12,709 | €6,479 | -€6,230 | -49.0% |
| Financial debts | 170/4 | €12,709 | €6,479 | -€6,230 | -49.0% |
| Amounts payable within one year | 42/48 | €44,992 | €105,629 | +€60,636 | +134.8% |
| Current portion of amounts payable after more than one year | 42 | €6,480 | €5,928 | -€551 | -8.5% |
| Trade debts | 44 | €14,085 | €11,246 | -€2,839 | -20.2% |
| Suppliers | 440/4 | €14,085 | €11,246 | -€2,839 | -20.2% |
| Taxes, remuneration and social security | 45 | €2,596 | €989 | -€1,607 | -61.9% |
| Taxes | 450/3 | €2,596 | €989 | -€1,607 | -61.9% |
| Other amounts payable | 47/48 | €21,832 | €87,466 | +€65,634 | +300.6% |
| Remuneration, social security and pensions | 62 | €300 | €80 | -€220 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,083 | €6,856 | -€227 | -3.2% |
| Other operating charges | 640/8 | €1,735 | €1,471 | -€264 | -15.2% |
| Gross operating margin | 9900 | €4,999 | -€31,742 | -€36,742 | |
| Operating profit (loss) | 9901 | -€4,119 | -€40,149 | -€36,031 | -874.8% |
| Financial income | 75/76B | €508 | €2 | -€506 | -99.6% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -65.1% |
| Non-recurring financial income | 76B | €502 | - | -€502 | |
| Financial charges | 65/66B | €3,333 | €24,436 | +€21,102 | +633.1% |
| Recurring financial charges | 65 | €2,638 | €23,682 | +€21,044 | +797.6% |
| Non-recurring financial charges | 66B | €695 | €753 | +€58 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,944 | -€64,583 | -€57,639 | -830.0% |
| Income taxes | 67/77 | €340 | €347 | +€7 | +2.1% |
| Profit (loss) for the period | 9904 | -€7,284 | -€64,931 | -€57,646 | -791.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,284 | -€64,931 | -€57,646 | -791.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.