Anello Consult: 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.
Anello Consult
Largest movements
- Cash +€51,696
up €51,696 (+121%), from €42,843 to €94,539
mainly Net result for the year (+€70,671) and Depreciation (+€7,132)
- Current investments +€19,180
up €19,180 (+7.1%), from €271,648 to €290,828
- Receivables within one year +€7,413
up €7,413 (+54.4%), from €13,623 to €21,036
of which Trade receivables: +€8,981
- Tangible fixed assets -€5,811
down €5,811 (-25.1%), from €23,123 to €17,313
- Reserves +€70,671
up €70,671 (+28.3%), from €250,000 to €320,671
of which Distributable reserves: +€70,671
- Gross operating margin -€10,736
down €10,736 (-9.5%), from €113,347 to €102,611
- Financial income -€3,158
down €3,158 (-46.7%), from €6,761 to €3,603
- Taxes -€2,214
down €2,214 (-7.5%), from €29,609 to €27,394
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 | €354,933 | €427,469 | +€72,536 | +20.4% |
| Fixed assets | 21/28 | €23,123 | €17,313 | -€5,811 | -25.1% |
| Tangible fixed assets | 22/27 | €23,123 | €17,313 | -€5,811 | -25.1% |
| Furniture and vehicles | 24 | €23,123 | €17,313 | -€5,811 | -25.1% |
| Current assets | 29/58 | €331,809 | €410,156 | +€78,347 | +23.6% |
| Amounts receivable within one year | 40/41 | €13,623 | €21,036 | +€7,413 | +54.4% |
| Trade receivables | 40 | €12,055 | €21,036 | +€8,981 | +74.5% |
| Other amounts receivable | 41 | €1,568 | - | -€1,568 | |
| Current investments | 50/53 | €271,648 | €290,828 | +€19,180 | +7.1% |
| Cash at bank and in hand | 54/58 | €42,843 | €94,539 | +€51,696 | +121% |
| Deferred charges and accrued income | 490/1 | €3,696 | €3,753 | +€58 | +1.6% |
| Total equity and liabilities | 10/49 | €354,933 | €427,469 | +€72,536 | +20.4% |
| Equity | 10/15 | €346,419 | €417,090 | +€70,671 | +20.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,550 | +€18,550 | |
| Other | 1109/19 | - | €18,550 | +€18,550 | |
| Reserves | 13 | €250,000 | €320,671 | +€70,671 | +28.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €250,000 | €320,671 | +€70,671 | +28.3% |
| Profit (loss) carried forward | 14 | €77,869 | €77,869 | = | 0.0% |
| Amounts payable | 17/49 | €8,514 | €10,379 | +€1,865 | +21.9% |
| Amounts payable within one year | 42/48 | €7,674 | €10,132 | +€2,458 | +32.0% |
| Trade debts | 44 | €878 | €484 | -€394 | -44.9% |
| Suppliers | 440/4 | €878 | €484 | -€394 | -44.9% |
| Taxes, remuneration and social security | 45 | €6,795 | €9,648 | +€2,852 | +42.0% |
| Taxes | 450/3 | €6,795 | €9,648 | +€2,852 | +42.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €840 | €247 | -€593 | -70.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,679 | €7,132 | +€453 | +6.8% |
| Other operating charges | 640/8 | €609 | €855 | +€246 | +40.3% |
| Gross operating margin | 9900 | €113,347 | €102,611 | -€10,736 | -9.5% |
| Operating profit (loss) | 9901 | €106,059 | €94,624 | -€11,435 | -10.8% |
| Financial income | 75/76B | €6,761 | €3,603 | -€3,158 | -46.7% |
| Recurring financial income | 75 | €6,761 | €3,603 | -€3,158 | -46.7% |
| Financial charges | 65/66B | €67 | €162 | +€95 | +143% |
| Recurring financial charges | 65 | €67 | €162 | +€95 | +143% |
| Profit (loss) for the period before taxes | 9903 | €112,754 | €98,066 | -€14,688 | -13.0% |
| Income taxes | 67/77 | €29,609 | €27,394 | -€2,214 | -7.5% |
| Profit (loss) for the period | 9904 | €83,145 | €70,671 | -€12,474 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,145 | €70,671 | -€12,474 | -15.0% |
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 16 October 2026 via checked.be.