ANESCA: what changed
Two fiscal 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.
ANESCA
Largest movements
- Cash +€145,176
up €145,176 (+109.9%), from €132,121 to €277,297
mainly Net result for the year (+€207,685) and Depreciation (+€16,148)
- Receivables within one year +€69,088
up €69,088 (+1733.2%), from €3,986 to €73,074
- Intangible fixed assets -€10,000
down €10,000 (-11.8%), from €85,000 to €75,000
- Profit (loss) carried forward +€307,685
up €307,685 (+141.5%), from €217,431 to €525,116
- Reserves -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
- Tax, wage and social debts -€12,000
down €12,000 (-80.0%), from €15,000 to €3,000
- Gross operating margin +€9,362
up €9,362 (+3.3%), from €280,228 to €289,590
- Depreciation -€3,645
down €3,645 (-18.4%), from €19,793 to €16,148
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 | €386,169 | €581,340 | +€195,171 | +50.5% |
| Fixed assets | 21/28 | €104,227 | €90,606 | -€13,621 | -13.1% |
| Intangible fixed assets | 21 | €85,000 | €75,000 | -€10,000 | -11.8% |
| Tangible fixed assets | 22/27 | €19,227 | €15,606 | -€3,621 | -18.8% |
| Furniture and vehicles | 24 | €19,227 | €15,606 | -€3,621 | -18.8% |
| Current assets | 29/58 | €281,941 | €490,734 | +€208,793 | +74.1% |
| Amounts receivable within one year | 40/41 | €3,986 | €73,074 | +€69,088 | +1733.2% |
| Other amounts receivable | 41 | €3,986 | €73,074 | +€69,088 | +1733.2% |
| Cash at bank and in hand | 54/58 | €132,121 | €277,297 | +€145,176 | +109.9% |
| Deferred charges and accrued income | 490/1 | €145,834 | €140,363 | -€5,471 | -3.8% |
| Total equity and liabilities | 10/49 | €386,169 | €581,340 | +€195,171 | +50.5% |
| Equity | 10/15 | €367,491 | €575,176 | +€207,685 | +56.5% |
| Contributions | 10/11 | €60 | €60 | = | 0.0% |
| Reserves | 13 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Distributable reserves | 133 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Profit (loss) carried forward | 14 | €217,431 | €525,116 | +€307,685 | +141.5% |
| Amounts payable | 17/49 | €18,678 | €6,164 | -€12,514 | -67.0% |
| Amounts payable within one year | 42/48 | €18,678 | €6,164 | -€12,514 | -67.0% |
| Trade debts | 44 | €2,845 | €3,164 | +€319 | +11.2% |
| Suppliers | 440/4 | €2,845 | €3,164 | +€319 | +11.2% |
| Taxes, remuneration and social security | 45 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Taxes | 450/3 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,793 | €16,148 | -€3,645 | -18.4% |
| Other operating charges | 640/8 | €1,101 | €1,787 | +€686 | +62.3% |
| Gross operating margin | 9900 | €280,228 | €289,590 | +€9,362 | +3.3% |
| Operating profit (loss) | 9901 | €259,334 | €271,654 | +€12,320 | +4.8% |
| Financial income | 75/76B | €67 | €1,813 | +€1,747 | +2622.6% |
| Recurring financial income | 75 | €67 | €1,813 | +€1,747 | +2622.6% |
| Financial charges | 65/66B | €43 | €150 | +€108 | +252.9% |
| Recurring financial charges | 65 | €43 | €150 | +€108 | +252.9% |
| Profit (loss) for the period before taxes | 9903 | €259,358 | €273,317 | +€13,959 | +5.4% |
| Income taxes | 67/77 | €64,049 | €65,632 | +€1,584 | +2.5% |
| Profit (loss) for the period | 9904 | €195,310 | €207,685 | +€12,375 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €195,310 | €207,685 | +€12,375 | +6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.