ANES: 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.
ANES
Largest movements
- Receivables within one year +€19,509
up €19,509 (+672.2%), from €2,902 to €22,411
of which Other amounts receivable: +€10,827
- Tangible fixed assets +€6,016
new in 2025: €6,016
- Profit (loss) carried forward +€24,096
up €24,096, from -€4,896 to €19,201
- Trade debts +€761
new in 2025: €761
- Tax, wage and social debts +€415
up €415 (+8.2%), from €5,040 to €5,456
- Purchases and services -€57,877
no longer reported in 2025 (was €57,877)
- Gross operating margin +€34,803
up €34,803, from -€2,035 to €32,768
- Taxes +€5,456
new in 2025: €5,456
- Financial charges +€1,832
up €1,832 (+800.1%), from €229 to €2,060
- Other operating charges -€1,460
no longer reported in 2025 (was €1,460)
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 | €3,145 | €28,428 | +€25,283 | +803.9% |
| Fixed assets | 21/28 | €0 | €6,016 | +€6,016 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €6,016 | +€6,016 | |
| Furniture and vehicles | 24 | - | €6,016 | +€6,016 | |
| Current assets | 29/58 | €3,145 | €22,411 | +€19,266 | +612.6% |
| Amounts receivable within one year | 40/41 | €2,902 | €22,411 | +€19,509 | +672.2% |
| Trade receivables | 40 | €2,541 | €11,223 | +€8,682 | +341.7% |
| Other amounts receivable | 41 | €361 | €11,188 | +€10,827 | +2997.8% |
| Cash at bank and in hand | 54/58 | €243 | - | -€243 | |
| Total equity and liabilities | 10/49 | €3,145 | €28,428 | +€25,283 | +803.9% |
| Equity | 10/15 | -€1,896 | €22,201 | +€24,096 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,896 | €19,201 | +€24,096 | |
| Amounts payable | 17/49 | €5,040 | €6,227 | +€1,187 | +23.5% |
| Amounts payable within one year | 42/48 | €5,040 | €6,227 | +€1,187 | +23.5% |
| Financial debts | 43 | - | €11 | +€11 | |
| Credit institutions | 430/8 | - | €11 | +€11 | |
| Trade debts | 44 | - | €761 | +€761 | |
| Suppliers | 440/4 | - | €761 | +€761 | |
| Taxes, remuneration and social security | 45 | €5,040 | €5,456 | +€415 | +8.2% |
| Taxes | 450/3 | €5,040 | €5,456 | +€415 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €57,877 | - | -€57,877 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,171 | €1,484 | +€312 | +26.6% |
| Other operating charges | 640/8 | €1,460 | - | -€1,460 | |
| Gross operating margin | 9900 | -€2,035 | €32,768 | +€34,803 | |
| Operating profit (loss) | 9901 | -€4,667 | €31,284 | +€35,951 | |
| Financial income | 75/76B | €0 | €328 | +€328 | +273191.7% |
| Recurring financial income | 75 | €0 | €328 | +€328 | +273191.7% |
| Financial charges | 65/66B | €229 | €2,060 | +€1,832 | +800.1% |
| Recurring financial charges | 65 | €229 | €2,060 | +€1,832 | +800.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,896 | €29,552 | +€34,448 | |
| Income taxes | 67/77 | - | €5,456 | +€5,456 | |
| Profit (loss) for the period | 9904 | -€4,896 | €24,096 | +€28,992 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,896 | €24,096 | +€28,992 |
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 10 October 2026 via checked.be.