ANÉMA: 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.
ANÉMA
Largest movements
- Current investments +€49,500
new in 2024: €49,500
- Deferred charges and accrued income +€24,765
up €24,765 (+43.5%), from €56,898 to €81,663
- Receivables within one year -€22,239
down €22,239 (-15.8%), from €140,801 to €118,562
of which Other amounts receivable: -€33,140
- Trade debts +€121,982
up €121,982 (+317.9%), from €38,371 to €160,353
- Debts after one year -€110,246
down €110,246 (-14.5%), from €758,729 to €648,483
- Other debts +€34,410
up €34,410 (+59.2%), from €58,116 to €92,526
- Gross operating margin -€47,103
down €47,103 (-14.9%), from €316,722 to €269,619
- Depreciation -€28,912
down €28,912 (-27.5%), from €104,973 to €76,061
- Financial charges +€27,282
up €27,282 (+104.1%), from €26,215 to €53,497
of which Non-recurring financial charges: +€25,000
- Taxes -€8,406
down €8,406 (-15.6%), from €53,984 to €45,578
- Staff costs -€6,072
down €6,072 (-38.1%), from €15,945 to €9,873
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,914,622 | €1,955,550 | +€40,928 | +2.1% |
| Fixed assets | 21/28 | €1,628,882 | €1,615,403 | -€13,480 | -0.8% |
| Tangible fixed assets | 22/27 | €1,628,882 | €1,615,403 | -€13,480 | -0.8% |
| Land and buildings | 22 | €1,428,896 | €1,381,265 | -€47,631 | -3.3% |
| Plant, machinery and equipment | 23 | €190,106 | €226,942 | +€36,836 | +19.4% |
| Furniture and vehicles | 24 | €9,881 | €7,195 | -€2,685 | -27.2% |
| Current assets | 29/58 | €285,739 | €340,147 | +€54,408 | +19.0% |
| Amounts receivable after more than one year | 29 | €39,077 | €39,077 | = | 0.0% |
| Other amounts receivable | 291 | €39,077 | €39,077 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €140,801 | €118,562 | -€22,239 | -15.8% |
| Trade receivables | 40 | €24,975 | €35,875 | +€10,901 | +43.6% |
| Other amounts receivable | 41 | €115,827 | €82,687 | -€33,140 | -28.6% |
| Current investments | 50/53 | - | €49,500 | +€49,500 | |
| Cash at bank and in hand | 54/58 | €48,963 | €51,345 | +€2,382 | +4.9% |
| Deferred charges and accrued income | 490/1 | €56,898 | €81,663 | +€24,765 | +43.5% |
| Total equity and liabilities | 10/49 | €1,914,622 | €1,955,550 | +€40,928 | +2.1% |
| Equity | 10/15 | €882,976 | €902,177 | +€19,201 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €870,576 | €889,777 | +€19,201 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €868,716 | €889,777 | +€21,061 | +2.4% |
| Amounts payable | 17/49 | €1,031,645 | €1,053,372 | +€21,727 | +2.1% |
| Amounts payable after more than one year | 17 | €758,729 | €648,483 | -€110,246 | -14.5% |
| Financial debts | 170/4 | €758,729 | €648,483 | -€110,246 | -14.5% |
| Amounts payable within one year | 42/48 | €272,516 | €404,889 | +€132,373 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €125,209 | €112,977 | -€12,232 | -9.8% |
| Trade debts | 44 | €38,371 | €160,353 | +€121,982 | +317.9% |
| Suppliers | 440/4 | €38,371 | €160,353 | +€121,982 | +317.9% |
| Taxes, remuneration and social security | 45 | €50,820 | €39,032 | -€11,787 | -23.2% |
| Taxes | 450/3 | €50,820 | €39,032 | -€11,787 | -23.2% |
| Remuneration and social security | 454/9 | - | €0 | +€0 | |
| Other amounts payable | 47/48 | €58,116 | €92,526 | +€34,410 | +59.2% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Remuneration, social security and pensions | 62 | €15,945 | €9,873 | -€6,072 | -38.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,973 | €76,061 | -€28,912 | -27.5% |
| Other operating charges | 640/8 | €10,204 | €14,284 | +€4,080 | +40.0% |
| Non-recurring operating charges | 66A | €1,797 | €51,205 | +€49,409 | +2750.2% |
| Gross operating margin | 9900 | €316,722 | €269,619 | -€47,103 | -14.9% |
| Operating profit (loss) | 9901 | €183,804 | €118,196 | -€65,609 | -35.7% |
| Financial income | 75/76B | €1,623 | €81 | -€1,542 | -95.0% |
| Recurring financial income | 75 | €1,623 | €81 | -€1,542 | -95.0% |
| Financial charges | 65/66B | €26,215 | €53,497 | +€27,282 | +104.1% |
| Recurring financial charges | 65 | €26,215 | €28,497 | +€2,282 | +8.7% |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €159,212 | €64,779 | -€94,433 | -59.3% |
| Income taxes | 67/77 | €53,984 | €45,578 | -€8,406 | -15.6% |
| Profit (loss) for the period | 9904 | €105,228 | €19,201 | -€86,027 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,228 | €19,201 | -€86,027 | -81.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.