ANEDJAR CONSULTING: 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.
ANEDJAR CONSULTING
Largest movements
- Cash +€10,790
up €10,790 (+74.0%), from €14,589 to €25,379
mainly Net result for the year (+€22,707) and Depreciation (+€6,767)
- Tangible fixed assets -€4,799
down €4,799 (-21.2%), from €22,600 to €17,801
of which Plant, machinery and equipment: -€4,609
- Profit (loss) carried forward +€22,707
up €22,707, from -€8,973 to €13,735
- Other debts -€20,915
down €20,915 (-43.7%), from €47,840 to €26,925
- Tax, wage and social debts +€6,176
up €6,176 (+457.4%), from €1,350 to €7,526
of which Taxes: +€4,376
- Trade debts -€2,532
down €2,532 (-86.5%), from €2,926 to €394
- Gross operating margin +€13,913
up €13,913 (+67.2%), from €20,697 to €34,610
- Taxes +€4,137
new in 2025: €4,137
- Depreciation +€778
up €778 (+13.0%), from €5,989 to €6,767
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 | €43,144 | €48,581 | +€5,436 | +12.6% |
| Fixed assets | 21/28 | €28,000 | €23,201 | -€4,799 | -17.1% |
| Tangible fixed assets | 22/27 | €22,600 | €17,801 | -€4,799 | -21.2% |
| Plant, machinery and equipment | 23 | €22,004 | €17,395 | -€4,609 | -20.9% |
| Furniture and vehicles | 24 | €597 | €407 | -€190 | -31.8% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €15,144 | €25,379 | +€10,236 | +67.6% |
| Amounts receivable within one year | 40/41 | €78 | - | -€78 | |
| Other amounts receivable | 41 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €14,589 | €25,379 | +€10,790 | +74.0% |
| Deferred charges and accrued income | 490/1 | €477 | - | -€477 | |
| Total equity and liabilities | 10/49 | €43,144 | €48,581 | +€5,436 | +12.6% |
| Equity | 10/15 | -€8,973 | €13,735 | +€22,707 | |
| Profit (loss) carried forward | 14 | -€8,973 | €13,735 | +€22,707 | |
| Amounts payable | 17/49 | €52,117 | €34,846 | -€17,271 | -33.1% |
| Amounts payable within one year | 42/48 | €52,117 | €34,846 | -€17,271 | -33.1% |
| Trade debts | 44 | €2,926 | €394 | -€2,532 | -86.5% |
| Suppliers | 440/4 | €2,926 | €394 | -€2,532 | -86.5% |
| Taxes, remuneration and social security | 45 | €1,350 | €7,526 | +€6,176 | +457.4% |
| Taxes | 450/3 | €1,350 | €5,726 | +€4,376 | +324.1% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €47,840 | €26,925 | -€20,915 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,989 | €6,767 | +€778 | +13.0% |
| Other operating charges | 640/8 | €655 | €801 | +€145 | +22.2% |
| Gross operating margin | 9900 | €20,697 | €34,610 | +€13,913 | +67.2% |
| Operating profit (loss) | 9901 | €14,053 | €27,043 | +€12,990 | +92.4% |
| Financial charges | 65/66B | €80 | €198 | +€118 | +148.9% |
| Recurring financial charges | 65 | €80 | €198 | +€118 | +148.9% |
| Profit (loss) for the period before taxes | 9903 | €13,973 | €26,845 | +€12,872 | +92.1% |
| Income taxes | 67/77 | - | €4,137 | +€4,137 | |
| Profit (loss) for the period | 9904 | €13,973 | €22,707 | +€8,734 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,973 | €22,707 | +€8,734 | +62.5% |
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 10 October 2026 via checked.be.