ANERMA ELECTRONICS: 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.
ANERMA ELECTRONICS
Largest movements
- Cash +€688,034
up €688,034 (+571.1%), from €120,477 to €808,510
mainly Current investments (+€550,000) and Net result for the year (+€205,119)
- Current investments -€550,000
down €550,000 (-68.8%), from €800,000 to €250,000
- Receivables within one year +€117,563
up €117,563 (+70.6%), from €166,444 to €284,007
of which Trade receivables: +€133,386
- Stocks and contracts -€110,618
no longer reported in 2025 (was €110,618)
- Tangible fixed assets -€24,287
no longer reported in 2025 (was €24,287)
- Reserves +€205,119
up €205,119 (+19.5%), from €1.0m to €1.3m
of which Distributable reserves: +€207,619
- Trade debts -€67,958
down €67,958 (-97.8%), from €69,478 to €1,520
- Accrued charges and deferred income -€54,650
no longer reported in 2025 (was €54,650)
- Tax, wage and social debts +€52,407
up €52,407 (+602.8%), from €8,693 to €61,101
- Other debts -€17,569
no longer reported in 2025 (was €17,569)
- Staff costs -€79,889
no longer reported in 2025 (was €79,889)
- Turnover +€76,753
up €76,753 (+15.3%), from €500,097 to €576,850
- Taxes +€64,925
up €64,925 (+141.1%), from €46,007 to €110,933
- Gross operating margin +€47,127
up €47,127 (+17.8%), from €265,469 to €312,596
- Purchases and services +€29,626
up €29,626 (+12.6%), from €234,627 to €264,254
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 | €1,225,167 | €1,342,517 | +€117,350 | +9.6% |
| Fixed assets | 21/28 | €24,287 | - | -€24,287 | |
| Tangible fixed assets | 22/27 | €24,287 | - | -€24,287 | |
| Land and buildings | 22 | €24,287 | - | -€24,287 | |
| Current assets | 29/58 | €1,200,881 | €1,342,517 | +€141,636 | +11.8% |
| Stocks and contracts in progress | 3 | €110,618 | - | -€110,618 | |
| Stocks | 30/36 | €110,618 | - | -€110,618 | |
| Amounts receivable within one year | 40/41 | €166,444 | €284,007 | +€117,563 | +70.6% |
| Trade receivables | 40 | €142,500 | €275,886 | +€133,386 | +93.6% |
| Other amounts receivable | 41 | €23,944 | €8,121 | -€15,824 | -66.1% |
| Current investments | 50/53 | €800,000 | €250,000 | -€550,000 | -68.8% |
| Cash at bank and in hand | 54/58 | €120,477 | €808,510 | +€688,034 | +571.1% |
| Deferred charges and accrued income | 490/1 | €3,342 | - | -€3,342 | |
| Total equity and liabilities | 10/49 | €1,225,167 | €1,342,517 | +€117,350 | +9.6% |
| Equity | 10/15 | €1,074,777 | €1,279,896 | +€205,119 | +19.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,049,777 | €1,254,896 | +€205,119 | +19.5% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | €1,047,277 | €1,254,896 | +€207,619 | +19.8% |
| Amounts payable | 17/49 | €150,390 | €62,620 | -€87,770 | -58.4% |
| Amounts payable within one year | 42/48 | €95,740 | €62,620 | -€33,120 | -34.6% |
| Trade debts | 44 | €69,478 | €1,520 | -€67,958 | -97.8% |
| Suppliers | 440/4 | €69,478 | €1,520 | -€67,958 | -97.8% |
| Taxes, remuneration and social security | 45 | €8,693 | €61,101 | +€52,407 | +602.8% |
| Taxes | 450/3 | €8,693 | €61,101 | +€52,407 | +602.8% |
| Other amounts payable | 47/48 | €17,569 | - | -€17,569 | |
| Accrued charges and deferred income | 492/3 | €54,650 | - | -€54,650 | |
| Turnover | 70 | €500,097 | €576,850 | +€76,753 | +15.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,627 | €264,254 | +€29,626 | +12.6% |
| Remuneration, social security and pensions | 62 | €79,889 | - | -€79,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,405 | - | -€5,405 | |
| Other operating charges | 640/8 | €843 | €1,118 | +€276 | +32.8% |
| Non-recurring operating charges | 66A | - | €5,537 | +€5,537 | |
| Gross operating margin | 9900 | €265,469 | €312,596 | +€47,127 | +17.8% |
| Operating profit (loss) | 9901 | €179,333 | €305,941 | +€126,609 | +70.6% |
| Financial income | 75/76B | €8,954 | €10,378 | +€1,423 | +15.9% |
| Recurring financial income | 75 | €8,954 | €10,378 | +€1,423 | +15.9% |
| Financial charges | 65/66B | €280 | €267 | -€13 | -4.7% |
| Recurring financial charges | 65 | €280 | €267 | -€13 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €188,007 | €316,052 | +€128,045 | +68.1% |
| Income taxes | 67/77 | €46,007 | €110,933 | +€64,925 | +141.1% |
| Profit (loss) for the period | 9904 | €142,000 | €205,119 | +€63,120 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,000 | €205,119 | +€63,120 | +44.5% |
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.