ANEVASC: 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.
ANEVASC
Largest movements
- Deferred charges and accrued income -€155,990
down €155,990 (-45.0%), from €346,294 to €190,305
- Current investments +€136,410
up €136,410 (+36.1%), from €377,390 to €513,800
- Receivables after one year -€101,000
down €101,000 (-17.9%), from €563,100 to €462,100
of which Other amounts receivable: -€101,000
- Cash +€44,489
up €44,489 (+7.3%), from €609,617 to €654,106
mainly Net result for the year (+€420,269) and Deferred charges and accrued income (+€155,990)
- Financial fixed assets +€37,500
up €37,500 (+187500.0%), from €20 to €37,520
- Tax, wage and social debts -€39,968
down €39,968 (-33.5%), from €119,285 to €79,317
- Gross operating margin -€96,254
down €96,254 (-13.5%), from €715,482 to €619,228
- Taxes -€18,500
down €18,500 (-8.5%), from €217,833 to €199,334
- Depreciation -€10,811
down €10,811 (-34.7%), from €31,187 to €20,376
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 | €2,006,761 | €1,972,480 | -€34,280 | -1.7% |
| Fixed assets | 21/28 | €77,967 | €117,242 | +€39,275 | +50.4% |
| Tangible fixed assets | 22/27 | €77,947 | €79,722 | +€1,775 | +2.3% |
| Plant, machinery and equipment | 23 | €11,333 | €8,530 | -€2,804 | -24.7% |
| Furniture and vehicles | 24 | €19,766 | €25,505 | +€5,740 | +29.0% |
| Other tangible fixed assets | 26 | €46,848 | €45,687 | -€1,161 | -2.5% |
| Financial fixed assets | 28 | €20 | €37,520 | +€37,500 | +187500.0% |
| Current assets | 29/58 | €1,928,793 | €1,855,238 | -€73,555 | -3.8% |
| Amounts receivable after more than one year | 29 | €563,100 | €462,100 | -€101,000 | -17.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €563,100 | €462,100 | -€101,000 | -17.9% |
| Amounts receivable within one year | 40/41 | €32,393 | €34,928 | +€2,535 | +7.8% |
| Trade receivables | 40 | €3,400 | €8,320 | +€4,920 | +144.7% |
| Other amounts receivable | 41 | €28,993 | €26,608 | -€2,385 | -8.2% |
| Current investments | 50/53 | €377,390 | €513,800 | +€136,410 | +36.1% |
| Cash at bank and in hand | 54/58 | €609,617 | €654,106 | +€44,489 | +7.3% |
| Deferred charges and accrued income | 490/1 | €346,294 | €190,305 | -€155,990 | -45.0% |
| Total equity and liabilities | 10/49 | €2,006,761 | €1,972,480 | -€34,280 | -1.7% |
| Equity | 10/15 | €1,867,093 | €1,874,349 | +€7,256 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860,893 | €1,868,149 | +€7,256 | +0.4% |
| 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 | €1,859,033 | €1,866,289 | +€7,256 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €139,668 | €98,131 | -€41,537 | -29.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €139,668 | €98,131 | -€41,537 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €3,862 | €0 | -€3,862 | -100.0% |
| Financial debts | 43 | €2,180 | €1,995 | -€184 | -8.5% |
| Credit institutions | 430/8 | €2,180 | €1,995 | -€184 | -8.5% |
| Trade debts | 44 | €14,341 | €14,811 | +€469 | +3.3% |
| Suppliers | 440/4 | €14,341 | €14,811 | +€469 | +3.3% |
| Taxes, remuneration and social security | 45 | €119,285 | €79,317 | -€39,968 | -33.5% |
| Taxes | 450/3 | €119,285 | €79,317 | -€39,968 | -33.5% |
| Other amounts payable | 47/48 | €0 | €2,008 | +€2,008 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,187 | €20,376 | -€10,811 | -34.7% |
| Other operating charges | 640/8 | €6,262 | €448 | -€5,814 | -92.8% |
| Non-recurring operating charges | 66A | - | €1,070 | +€1,070 | |
| Gross operating margin | 9900 | €715,482 | €619,228 | -€96,254 | -13.5% |
| Operating profit (loss) | 9901 | €678,033 | €597,334 | -€80,699 | -11.9% |
| Financial income | 75/76B | €20,693 | €24,065 | +€3,373 | +16.3% |
| Recurring financial income | 75 | €20,693 | €24,065 | +€3,373 | +16.3% |
| Financial charges | 65/66B | €1,423 | €1,797 | +€374 | +26.2% |
| Recurring financial charges | 65 | €1,423 | €1,797 | +€374 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €697,302 | €619,603 | -€77,700 | -11.1% |
| Income taxes | 67/77 | €217,833 | €199,334 | -€18,500 | -8.5% |
| Profit (loss) for the period | 9904 | €479,469 | €420,269 | -€59,200 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €479,469 | €420,269 | -€59,200 | -12.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.