ANGIS: 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.
ANGIS
Largest movements
- Tangible fixed assets +€91,050
up €91,050 (+309.6%), from €29,408 to €120,459
of which Land and buildings: +€102,453
- Cash -€27,896
down €27,896 (-19.3%), from €144,581 to €116,685
mainly Investment in fixed assets (net) (-€109,706) and Other debts (-€55,185)
- Receivables within one year -€11,866
down €11,866 (-24.4%), from €48,651 to €36,785
of which Other amounts receivable: -€13,263
- Reserves +€122,045
up €122,045 (+961.7%), from €12,691 to €134,736
- Other debts -€55,185
down €55,185 (-35.0%), from €157,488 to €102,302
- Tax, wage and social debts -€18,166
down €18,166 (-68.6%), from €26,487 to €8,321
- Trade debts +€7,447
up €7,447 (+141.8%), from €5,251 to €12,698
- Debts after one year -€5,098
down €5,098 (-56.8%), from €8,975 to €3,877
- Gross operating margin +€138,728
up €138,728 (+317.1%), from €43,742 to €182,470
- Taxes +€30,629
up €30,629 (+282.3%), from €10,849 to €41,478
- Depreciation +€7,400
up €7,400 (+65.7%), from €11,256 to €18,656
- Financial charges -€7,351
down €7,351 (-93.6%), from €7,856 to €505
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 | €229,251 | €280,373 | +€51,122 | +22.3% |
| Fixed assets | 21/28 | €29,408 | €120,459 | +€91,050 | +309.6% |
| Tangible fixed assets | 22/27 | €29,408 | €120,459 | +€91,050 | +309.6% |
| Land and buildings | 22 | - | €102,453 | +€102,453 | |
| Plant, machinery and equipment | 23 | €668 | €434 | -€234 | -35.0% |
| Furniture and vehicles | 24 | €28,741 | €17,572 | -€11,169 | -38.9% |
| Current assets | 29/58 | €199,843 | €159,914 | -€39,928 | -20.0% |
| Amounts receivable within one year | 40/41 | €48,651 | €36,785 | -€11,866 | -24.4% |
| Trade receivables | 40 | €0 | €1,397 | +€1,397 | |
| Other amounts receivable | 41 | €48,651 | €35,388 | -€13,263 | -27.3% |
| Cash at bank and in hand | 54/58 | €144,581 | €116,685 | -€27,896 | -19.3% |
| Deferred charges and accrued income | 490/1 | €6,611 | €6,445 | -€166 | -2.5% |
| Total equity and liabilities | 10/49 | €229,251 | €280,373 | +€51,122 | +22.3% |
| Equity | 10/15 | €15,191 | €137,236 | +€122,045 | +803.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,691 | €134,736 | +€122,045 | +961.7% |
| Distributable reserves | 133 | €12,691 | €134,736 | +€122,045 | +961.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €214,060 | €143,137 | -€70,924 | -33.1% |
| Amounts payable after more than one year | 17 | €8,975 | €3,877 | -€5,098 | -56.8% |
| Financial debts | 170/4 | €8,975 | €3,877 | -€5,098 | -56.8% |
| Amounts payable within one year | 42/48 | €194,245 | €128,419 | -€65,825 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €5,018 | €5,098 | +€80 | +1.6% |
| Trade debts | 44 | €5,251 | €12,698 | +€7,447 | +141.8% |
| Suppliers | 440/4 | €5,251 | €12,698 | +€7,447 | +141.8% |
| Taxes, remuneration and social security | 45 | €26,487 | €8,321 | -€18,166 | -68.6% |
| Taxes | 450/3 | €26,487 | €8,321 | -€18,166 | -68.6% |
| Other amounts payable | 47/48 | €157,488 | €102,302 | -€55,185 | -35.0% |
| Accrued charges and deferred income | 492/3 | €10,841 | €10,841 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,256 | €18,656 | +€7,400 | +65.7% |
| Other operating charges | 640/8 | €1,810 | €514 | -€1,296 | -71.6% |
| Gross operating margin | 9900 | €43,742 | €182,470 | +€138,728 | +317.1% |
| Operating profit (loss) | 9901 | €30,676 | €163,300 | +€132,624 | +432.3% |
| Financial income | 75/76B | €720 | €728 | +€9 | +1.2% |
| Recurring financial income | 75 | €720 | €728 | +€9 | +1.2% |
| Financial charges | 65/66B | €7,856 | €505 | -€7,351 | -93.6% |
| Recurring financial charges | 65 | €7,856 | €505 | -€7,351 | -93.6% |
| Profit (loss) for the period before taxes | 9903 | €23,540 | €163,523 | +€139,984 | +594.7% |
| Income taxes | 67/77 | €10,849 | €41,478 | +€30,629 | +282.3% |
| Profit (loss) for the period | 9904 | €12,691 | €122,045 | +€109,355 | +861.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | €122,045 | +€109,355 | +861.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.