ANFO CONSULTING: 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.
ANFO CONSULTING
Largest movements
- Receivables within one year +€13,330
up €13,330 (+187%), from €7,122 to €20,452
of which Other amounts receivable: +€12,930
- Cash -€8,425
down €8,425 (-91.1%), from €9,243 to €818
mainly Receivables within one year (-€13,330) and Tax, wage and social debts (-€3,384)
- Current investments -€6,934
down €6,934 (-6.6%), from €105,368 to €98,434
- Receivables after one year +€3,138
up €3,138 (+2.6%), from €120,500 to €123,638
- Reserves +€4,059
up €4,059 (+1.9%), from €209,964 to €214,023
of which Distributable reserves: +€4,059
- Tax, wage and social debts -€3,384
down €3,384 (-23.8%), from €14,245 to €10,862
- Financial income -€15,054
down €15,054 (-78.6%), from €19,152 to €4,098
- Taxes -€11,762
down €11,762, from €3,355 to -€8,407
- Financial charges +€2,625
up €2,625, from -€2,452 to €173
- Gross operating margin -€1,870
down €1,870 (-31.8%), from -€5,886 to -€7,755
- Depreciation -€1,085
down €1,085 (-76.9%), from €1,411 to €326
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.
Derived cash bridge
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 | €244,838 | €244,728 | -€110 | 0.0% |
| Fixed assets | 21/28 | €323 | €205 | -€118 | -36.5% |
| Tangible fixed assets | 22/27 | €283 | €165 | -€118 | -41.6% |
| Furniture and vehicles | 24 | €283 | €165 | -€118 | -41.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €244,515 | €244,523 | +€8 | 0.0% |
| Amounts receivable after more than one year | 29 | €120,500 | €123,638 | +€3,138 | +2.6% |
| Trade receivables | 290 | €120,500 | €123,638 | +€3,138 | +2.6% |
| Amounts receivable within one year | 40/41 | €7,122 | €20,452 | +€13,330 | +187% |
| Trade receivables | 40 | €1,121 | €1,521 | +€400 | +35.7% |
| Other amounts receivable | 41 | €6,001 | €18,931 | +€12,930 | +215% |
| Current investments | 50/53 | €105,368 | €98,434 | -€6,934 | -6.6% |
| Cash at bank and in hand | 54/58 | €9,243 | €818 | -€8,425 | -91.1% |
| Deferred charges and accrued income | 490/1 | €2,282 | €1,181 | -€1,102 | -48.3% |
| Total equity and liabilities | 10/49 | €244,838 | €244,728 | -€110 | 0.0% |
| Equity | 10/15 | €228,564 | €232,623 | +€4,059 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,964 | €214,023 | +€4,059 | +1.9% |
| 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 | €208,104 | €212,163 | +€4,059 | +2.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €16,274 | €12,105 | -€4,170 | -25.6% |
| Amounts payable within one year | 42/48 | €16,274 | €12,105 | -€4,170 | -25.6% |
| Financial debts | 43 | €1 | €273 | +€272 | +27,429% |
| Credit institutions | 430/8 | €1 | €273 | +€272 | +27,429% |
| Trade debts | 44 | €2,028 | €970 | -€1,058 | -52.2% |
| Suppliers | 440/4 | €2,028 | €970 | -€1,058 | -52.2% |
| Taxes, remuneration and social security | 45 | €14,245 | €10,862 | -€3,384 | -23.8% |
| Taxes | 450/3 | €14,245 | €10,862 | -€3,384 | -23.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €326 | -€1,085 | -76.9% |
| Other operating charges | 640/8 | €187 | €191 | +€4 | +2.3% |
| Gross operating margin | 9900 | -€5,886 | -€7,755 | -€1,870 | -31.8% |
| Operating profit (loss) | 9901 | -€7,484 | -€8,273 | -€789 | -10.5% |
| Financial income | 75/76B | €19,152 | €4,098 | -€15,054 | -78.6% |
| Recurring financial income | 75 | €19,152 | €4,098 | -€15,054 | -78.6% |
| Financial charges | 65/66B | -€2,452 | €173 | +€2,625 | |
| Recurring financial charges | 65 | -€2,452 | €173 | +€2,625 | |
| Profit (loss) for the period before taxes | 9903 | €14,120 | -€4,348 | -€18,468 | |
| Income taxes | 67/77 | €3,355 | -€8,407 | -€11,762 | |
| Profit (loss) for the period | 9904 | €10,765 | €4,059 | -€6,705 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,765 | €4,059 | -€6,705 | -62.3% |
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 27 October 2026 via checked.be.