ANECA HOME PROJECTS: 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 HOME PROJECTS
Largest movements
- Receivables within one year +€20,393
up €20,393 (+55.9%), from €36,512 to €56,905
of which Trade receivables: +€21,023
- Tangible fixed assets -€18,397
down €18,397 (-17.8%), from €103,331 to €84,935
of which Furniture and vehicles: -€14,557
- Cash -€7,299
down €7,299 (-46.6%), from €15,670 to €8,371
mainly Trade debts (-€40,383) and Receivables within one year (-€20,393)
- Reserves +€83,851
new in 2025: €83,851
- Trade debts -€40,383
down €40,383 (-66.9%), from €60,344 to €19,961
- Profit (loss) carried forward -€37,170
down €37,170 (-100%), from €37,170 to €0
- Debts after one year -€7,642
down €7,642 (-23.6%), from €32,393 to €24,751
- Other debts -€3,234
down €3,234 (-27.4%), from €11,782 to €8,548
- Depreciation +€10,830
up €10,830 (+56.8%), from €19,078 to €29,908
- Gross operating margin -€3,089
down €3,089 (-3.2%), from €97,070 to €93,981
- Taxes -€1,720
down €1,720 (-12.0%), from €14,354 to €12,634
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 | €158,546 | €154,254 | -€4,292 | -2.7% |
| Fixed assets | 21/28 | €104,372 | €85,476 | -€18,897 | -18.1% |
| Intangible fixed assets | 21 | €1,041 | €541 | -€500 | -48.0% |
| Tangible fixed assets | 22/27 | €103,331 | €84,935 | -€18,397 | -17.8% |
| Land and buildings | 22 | €1,770 | €920 | -€850 | -48.0% |
| Plant, machinery and equipment | 23 | €17,314 | €14,324 | -€2,990 | -17.3% |
| Furniture and vehicles | 24 | €84,248 | €69,691 | -€14,557 | -17.3% |
| Current assets | 29/58 | €54,174 | €68,778 | +€14,604 | +27.0% |
| Amounts receivable within one year | 40/41 | €36,512 | €56,905 | +€20,393 | +55.9% |
| Trade receivables | 40 | €9,090 | €30,113 | +€21,023 | +231% |
| Other amounts receivable | 41 | €27,422 | €26,793 | -€630 | -2.3% |
| Cash at bank and in hand | 54/58 | €15,670 | €8,371 | -€7,299 | -46.6% |
| Deferred charges and accrued income | 490/1 | €1,991 | €3,502 | +€1,510 | +75.8% |
| Total equity and liabilities | 10/49 | €158,546 | €154,254 | -€4,292 | -2.7% |
| Equity | 10/15 | €42,170 | €88,851 | +€46,681 | +111% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €83,851 | +€83,851 | |
| Distributable reserves | 133 | - | €83,851 | +€83,851 | |
| Profit (loss) carried forward | 14 | €37,170 | €0 | -€37,170 | -100% |
| Amounts payable | 17/49 | €116,376 | €65,403 | -€50,973 | -43.8% |
| Amounts payable after more than one year | 17 | €32,393 | €24,751 | -€7,642 | -23.6% |
| Financial debts | 170/4 | €32,393 | €24,751 | -€7,642 | -23.6% |
| Amounts payable within one year | 42/48 | €83,983 | €40,652 | -€43,331 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €7,357 | €7,642 | +€285 | +3.9% |
| Trade debts | 44 | €60,344 | €19,961 | -€40,383 | -66.9% |
| Suppliers | 440/4 | €60,344 | €19,961 | -€40,383 | -66.9% |
| Taxes, remuneration and social security | 45 | €4,500 | €4,500 | = | 0.0% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €11,782 | €8,548 | -€3,234 | -27.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,078 | €29,908 | +€10,830 | +56.8% |
| Other operating charges | 640/8 | €2,342 | €1,789 | -€553 | -23.6% |
| Non-recurring operating charges | 66A | €795 | €0 | -€795 | -100% |
| Gross operating margin | 9900 | €97,070 | €93,981 | -€3,089 | -3.2% |
| Operating profit (loss) | 9901 | €74,855 | €62,284 | -€12,571 | -16.8% |
| Financial income | 75/76B | €47 | €4 | -€43 | -91.5% |
| Recurring financial income | 75 | €47 | €4 | -€43 | -91.5% |
| Financial charges | 65/66B | €1,402 | €1,974 | +€571 | +40.7% |
| Recurring financial charges | 65 | €1,402 | €1,974 | +€571 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | €73,500 | €60,314 | -€13,185 | -17.9% |
| Income taxes | 67/77 | €14,354 | €12,634 | -€1,720 | -12.0% |
| Profit (loss) for the period | 9904 | €59,146 | €47,681 | -€11,465 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,146 | €47,681 | -€11,465 | -19.4% |
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 22 October 2026 via checked.be.