ANCY MC: 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.
ANCY MC
Largest movements
- Cash +€245,556
up €245,556 (+79.4%), from €309,252 to €554,808
mainly Net result for the year (+€197,871) and Tax, wage and social debts (+€93,989)
- Tangible fixed assets +€49,919
up €49,919 (+32.0%), from €156,128 to €206,047
of which Land and buildings: +€51,177
- Reserves +€197,871
up €197,871 (+52.6%), from €376,099 to €573,970
- Tax, wage and social debts +€93,989
up €93,989 (+127%), from €74,291 to €168,280
of which Taxes: +€91,829
- Gross operating margin +€49,430
up €49,430 (+10.7%), from €463,336 to €512,766
- Staff costs +€25,208
up €25,208 (+16.1%), from €156,748 to €181,956
- Depreciation +€7,469
up €7,469 (+99.9%), from €7,478 to €14,947
- Taxes +€7,071
up €7,071 (+8.0%), from €88,562 to €95,633
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 | €478,997 | €774,626 | +€295,629 | +61.7% |
| Fixed assets | 21/28 | €168,121 | €218,094 | +€49,973 | +29.7% |
| Tangible fixed assets | 22/27 | €156,128 | €206,047 | +€49,919 | +32.0% |
| Land and buildings | 22 | €146,960 | €198,137 | +€51,177 | +34.8% |
| Plant, machinery and equipment | 23 | €9,168 | €7,910 | -€1,258 | -13.7% |
| Financial fixed assets | 28 | €11,992 | €12,046 | +€54 | +0.5% |
| Current assets | 29/58 | €310,876 | €556,532 | +€245,656 | +79.0% |
| Stocks and contracts in progress | 3 | €1,624 | €1,724 | +€100 | +6.2% |
| Stocks | 30/36 | €1,624 | €1,724 | +€100 | +6.2% |
| Cash at bank and in hand | 54/58 | €309,252 | €554,808 | +€245,556 | +79.4% |
| Total equity and liabilities | 10/49 | €478,997 | €774,626 | +€295,629 | +61.7% |
| Equity | 10/15 | €394,699 | €592,570 | +€197,871 | +50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €376,099 | €573,970 | +€197,871 | +52.6% |
| Distributable reserves | 133 | €376,099 | €573,970 | +€197,871 | +52.6% |
| Amounts payable | 17/49 | €84,298 | €182,056 | +€97,758 | +116% |
| Amounts payable within one year | 42/48 | €84,298 | €182,056 | +€97,758 | +116% |
| Trade debts | 44 | €9,914 | €13,043 | +€3,129 | +31.6% |
| Suppliers | 440/4 | €9,914 | €13,043 | +€3,129 | +31.6% |
| Taxes, remuneration and social security | 45 | €74,291 | €168,280 | +€93,989 | +127% |
| Taxes | 450/3 | €55,481 | €147,309 | +€91,829 | +166% |
| Remuneration and social security | 454/9 | €18,810 | €20,970 | +€2,160 | +11.5% |
| Other amounts payable | 47/48 | €92 | €733 | +€641 | +694% |
| Remuneration, social security and pensions | 62 | €156,748 | €181,956 | +€25,208 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,478 | €14,947 | +€7,469 | +99.9% |
| Other operating charges | 640/8 | €12,515 | €14,840 | +€2,324 | +18.6% |
| Gross operating margin | 9900 | €463,336 | €512,766 | +€49,430 | +10.7% |
| Operating profit (loss) | 9901 | €286,595 | €301,024 | +€14,429 | +5.0% |
| Financial income | 75/76B | €208 | - | -€208 | |
| Recurring financial income | 75 | €208 | - | -€208 | |
| Financial charges | 65/66B | €5,304 | €7,520 | +€2,215 | +41.8% |
| Recurring financial charges | 65 | €5,304 | €7,520 | +€2,215 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €281,499 | €293,504 | +€12,005 | +4.3% |
| Income taxes | 67/77 | €88,562 | €95,633 | +€7,071 | +8.0% |
| Profit (loss) for the period | 9904 | €192,937 | €197,871 | +€4,934 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €192,937 | €197,871 | +€4,934 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.