ANECA AANNEMINGEN: 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.
ANECA AANNEMINGEN
Largest movements
- Stocks and contracts -€10,000
no longer reported in 2025 (was €10,000)
- Cash +€5,444
up €5,444 (+184%), from €2,952 to €8,396
mainly Stocks and contracts (+€10,000) and Depreciation (+€7,339)
- Tangible fixed assets -€4,589
down €4,589 (-30.7%), from €14,941 to €10,353
of which Furniture and vehicles: -€2,597
- Financial fixed assets +€1,400
new in 2025: €1,400
- Receivables within one year -€349
down €349 (-8.0%), from €4,368 to €4,020
of which Other amounts receivable: -€4,091
- Advances received -€6,988
no longer reported in 2025 (was €6,988)
- Other debts +€4,125
new in 2025: €4,125
- Tax, wage and social debts -€3,435
down €3,435 (-58.9%), from €5,832 to €2,398
- Current portion of long-term debt -€1,716
down €1,716 (-64.4%), from €2,663 to €947
- Trade debts +€1,320
up €1,320 (+115%), from €1,149 to €2,469
- Gross operating margin -€7,935
down €7,935 (-44.1%), from €17,983 to €10,048
- Taxes -€2,554
down €2,554 (-80.5%), from €3,174 to €620
- Other operating charges -€841
down €841 (-27.8%), from €3,028 to €2,187
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 | €34,811 | €26,902 | -€7,909 | -22.7% |
| Fixed assets | 21/28 | €14,941 | €11,753 | -€3,189 | -21.3% |
| Tangible fixed assets | 22/27 | €14,941 | €10,353 | -€4,589 | -30.7% |
| Plant, machinery and equipment | 23 | €3,762 | €1,770 | -€1,992 | -52.9% |
| Furniture and vehicles | 24 | €11,179 | €8,582 | -€2,597 | -23.2% |
| Financial fixed assets | 28 | - | €1,400 | +€1,400 | |
| Current assets | 29/58 | €19,869 | €15,149 | -€4,720 | -23.8% |
| Stocks and contracts in progress | 3 | €10,000 | - | -€10,000 | |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €4,368 | €4,020 | -€349 | -8.0% |
| Trade receivables | 40 | - | €3,743 | +€3,743 | |
| Other amounts receivable | 41 | €4,368 | €277 | -€4,091 | -93.7% |
| Cash at bank and in hand | 54/58 | €2,952 | €8,396 | +€5,444 | +184% |
| Deferred charges and accrued income | 490/1 | €2,549 | €2,734 | +€185 | +7.3% |
| Total equity and liabilities | 10/49 | €34,811 | €26,902 | -€7,909 | -22.7% |
| Equity | 10/15 | €17,231 | €16,964 | -€268 | -1.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,168 | €4,168 | = | 0.0% |
| Distributable reserves | 133 | €4,168 | €4,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,063 | €11,796 | -€268 | -2.2% |
| Amounts payable | 17/49 | €17,579 | €9,938 | -€7,641 | -43.5% |
| Amounts payable after more than one year | 17 | €947 | - | -€947 | |
| Financial debts | 170/4 | €947 | - | -€947 | |
| Amounts payable within one year | 42/48 | €16,633 | €9,938 | -€6,694 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €2,663 | €947 | -€1,716 | -64.4% |
| Trade debts | 44 | €1,149 | €2,469 | +€1,320 | +115% |
| Suppliers | 440/4 | €1,149 | €2,469 | +€1,320 | +115% |
| Advances received on contracts in progress | 46 | €6,988 | - | -€6,988 | |
| Taxes, remuneration and social security | 45 | €5,832 | €2,398 | -€3,435 | -58.9% |
| Taxes | 450/3 | €5,832 | €2,398 | -€3,435 | -58.9% |
| Other amounts payable | 47/48 | - | €4,125 | +€4,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,444 | €7,339 | -€106 | -1.4% |
| Other operating charges | 640/8 | €3,028 | €2,187 | -€841 | -27.8% |
| Gross operating margin | 9900 | €17,983 | €10,048 | -€7,935 | -44.1% |
| Operating profit (loss) | 9901 | €7,511 | €522 | -€6,989 | -93.0% |
| Financial income | 75/76B | €87 | €5 | -€82 | -93.9% |
| Recurring financial income | 75 | €87 | €5 | -€82 | -93.9% |
| Financial charges | 65/66B | €256 | €175 | -€81 | -31.5% |
| Recurring financial charges | 65 | €256 | €175 | -€81 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €7,342 | €352 | -€6,990 | -95.2% |
| Income taxes | 67/77 | €3,174 | €620 | -€2,554 | -80.5% |
| Profit (loss) for the period | 9904 | €4,168 | -€268 | -€4,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,168 | -€268 | -€4,436 |
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 31 October 2026 via checked.be.