ANGIMA CONSTRUCTIONS: 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.
ANGIMA CONSTRUCTIONS
Largest movements
- Cash -€20,407
down €20,407 (-82.4%), from €24,751 to €4,344
mainly Trade debts (-€20,283) and Net result for the year (-€6,892)
- Tangible fixed assets -€11,160
down €11,160 (-67.5%), from €16,528 to €5,368
of which Furniture and vehicles: -€10,896
- Receivables within one year -€8,520
down €8,520 (-7.0%), from €120,951 to €112,431
of which Trade receivables: -€10,895
- Deferred charges and accrued income +€2,823
new in 2025: €2,823
- Trade debts -€20,283
down €20,283 (-39.7%), from €51,148 to €30,865
- Reserves -€6,892
down €6,892 (-9.8%), from €70,049 to €63,157
- Current portion of long-term debt -€6,399
down €6,399 (-57.7%), from €11,093 to €4,693
- Debts after one year -€4,693
no longer reported in 2025 (was €4,693)
- Tax, wage and social debts +€1,891
up €1,891 (+28.1%), from €6,733 to €8,624
of which Remuneration and social security: +€1,891
- Staff costs +€54,073
up €54,073 (+92.5%), from €58,489 to €112,562
- Gross operating margin +€43,130
up €43,130 (+57.2%), from €75,395 to €118,525
- Taxes -€1,219
no longer reported in 2025 (was €1,219)
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 | €163,204 | €125,940 | -€37,264 | -22.8% |
| Fixed assets | 21/28 | €16,528 | €5,368 | -€11,160 | -67.5% |
| Tangible fixed assets | 22/27 | €16,528 | €5,368 | -€11,160 | -67.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €15,271 | €4,375 | -€10,896 | -71.4% |
| Other tangible fixed assets | 26 | €1,258 | €993 | -€265 | -21.0% |
| Current assets | 29/58 | €146,676 | €120,572 | -€26,104 | -17.8% |
| Amounts receivable after more than one year | 29 | €974 | €974 | = | 0.0% |
| Other amounts receivable | 291 | €974 | €974 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,951 | €112,431 | -€8,520 | -7.0% |
| Trade receivables | 40 | €112,674 | €101,780 | -€10,895 | -9.7% |
| Other amounts receivable | 41 | €8,276 | €10,651 | +€2,374 | +28.7% |
| Cash at bank and in hand | 54/58 | €24,751 | €4,344 | -€20,407 | -82.4% |
| Deferred charges and accrued income | 490/1 | - | €2,823 | +€2,823 | |
| Total equity and liabilities | 10/49 | €163,204 | €125,940 | -€37,264 | -22.8% |
| Equity | 10/15 | €88,649 | €81,757 | -€6,892 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,049 | €63,157 | -€6,892 | -9.8% |
| Distributable reserves | 133 | €70,049 | €63,157 | -€6,892 | -9.8% |
| Amounts payable | 17/49 | €74,555 | €44,183 | -€30,372 | -40.7% |
| Amounts payable after more than one year | 17 | €4,693 | - | -€4,693 | |
| Financial debts | 170/4 | €4,693 | - | -€4,693 | |
| Amounts payable within one year | 42/48 | €69,862 | €44,183 | -€25,679 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €11,093 | €4,693 | -€6,399 | -57.7% |
| Trade debts | 44 | €51,148 | €30,865 | -€20,283 | -39.7% |
| Suppliers | 440/4 | €51,148 | €30,865 | -€20,283 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,733 | €8,624 | +€1,891 | +28.1% |
| Taxes | 450/3 | €1,219 | €1,219 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,514 | €7,405 | +€1,891 | +34.3% |
| Other amounts payable | 47/48 | €888 | - | -€888 | |
| Remuneration, social security and pensions | 62 | €58,489 | €112,562 | +€54,073 | +92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,961 | €11,160 | +€199 | +1.8% |
| Other operating charges | 640/8 | €2,043 | €959 | -€1,083 | -53.0% |
| Non-recurring operating charges | 66A | €623 | €300 | -€324 | -51.9% |
| Gross operating margin | 9900 | €75,395 | €118,525 | +€43,130 | +57.2% |
| Operating profit (loss) | 9901 | €3,280 | -€6,455 | -€9,735 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €681 | €437 | -€244 | -35.8% |
| Recurring financial charges | 65 | €681 | €437 | -€244 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €2,599 | -€6,892 | -€9,490 | |
| Income taxes | 67/77 | €1,219 | - | -€1,219 | |
| Profit (loss) for the period | 9904 | €1,380 | -€6,892 | -€8,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,380 | -€6,892 | -€8,271 |
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 13 October 2026 via checked.be.