ANESIS: 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.
ANESIS
Largest movements
- Current investments +€30,994
up €30,994 (+57.1%), from €54,250 to €85,244
- Deferred charges and accrued income -€14,386
down €14,386 (-92.8%), from €15,495 to €1,109
- Cash +€11,283
up €11,283 (+2.4%), from €468,164 to €479,447
mainly Net result for the year (+€14,501) and Deferred charges and accrued income (+€14,386)
- Tangible fixed assets -€7,122
down €7,122 (-26.4%), from €27,002 to €19,880
- Receivables within one year -€6,797
no longer reported in 2025 (was €6,797)
- Reserves +€14,000
up €14,000 (+5.2%), from €269,860 to €283,860
of which Distributable reserves: +€14,000
- Gross operating margin -€76,329
down €76,329 (-81.6%), from €93,540 to €17,211
- Taxes -€20,221
down €20,221 (-77.5%), from €26,094 to €5,872
- Depreciation +€5,635
up €5,635 (+378.7%), from €1,488 to €7,122
- Financial income +€3,960
up €3,960 (+58.8%), from €6,730 to €10,690
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 | €571,708 | €585,679 | +€13,971 | +2.4% |
| Fixed assets | 21/28 | €27,002 | €19,880 | -€7,122 | -26.4% |
| Tangible fixed assets | 22/27 | €27,002 | €19,880 | -€7,122 | -26.4% |
| Furniture and vehicles | 24 | €27,002 | €19,880 | -€7,122 | -26.4% |
| Current assets | 29/58 | €544,706 | €565,800 | +€21,093 | +3.9% |
| Amounts receivable within one year | 40/41 | €6,797 | - | -€6,797 | |
| Other amounts receivable | 41 | €6,797 | - | -€6,797 | |
| Current investments | 50/53 | €54,250 | €85,244 | +€30,994 | +57.1% |
| Cash at bank and in hand | 54/58 | €468,164 | €479,447 | +€11,283 | +2.4% |
| Deferred charges and accrued income | 490/1 | €15,495 | €1,109 | -€14,386 | -92.8% |
| Total equity and liabilities | 10/49 | €571,708 | €585,679 | +€13,971 | +2.4% |
| Equity | 10/15 | €557,687 | €572,188 | +€14,501 | +2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €269,860 | €283,860 | +€14,000 | +5.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €268,000 | €282,000 | +€14,000 | +5.2% |
| Profit (loss) carried forward | 14 | €275,427 | €275,928 | +€501 | +0.2% |
| Amounts payable | 17/49 | €14,021 | €13,491 | -€530 | -3.8% |
| Amounts payable within one year | 42/48 | €14,021 | €13,491 | -€530 | -3.8% |
| Trade debts | 44 | €1,964 | €454 | -€1,510 | -76.9% |
| Suppliers | 440/4 | €1,964 | €454 | -€1,510 | -76.9% |
| Taxes, remuneration and social security | 45 | €6,094 | €10,971 | +€4,878 | +80.0% |
| Taxes | 450/3 | €6,094 | €10,971 | +€4,878 | +80.0% |
| Other amounts payable | 47/48 | €5,964 | €2,066 | -€3,898 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,488 | €7,122 | +€5,635 | +378.7% |
| Gross operating margin | 9900 | €93,540 | €17,211 | -€76,329 | -81.6% |
| Operating profit (loss) | 9901 | €92,052 | €10,088 | -€81,964 | -89.0% |
| Financial income | 75/76B | €6,730 | €10,690 | +€3,960 | +58.8% |
| Recurring financial income | 75 | €6,730 | €10,690 | +€3,960 | +58.8% |
| Financial charges | 65/66B | €153 | €405 | +€253 | +165.7% |
| Recurring financial charges | 65 | €153 | €405 | +€253 | +165.7% |
| Profit (loss) for the period before taxes | 9903 | €98,630 | €20,373 | -€78,257 | -79.3% |
| Income taxes | 67/77 | €26,094 | €5,872 | -€20,221 | -77.5% |
| Profit (loss) for the period | 9904 | €72,536 | €14,501 | -€58,035 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,536 | €14,501 | -€58,035 | -80.0% |
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 12 October 2026 via checked.be.