ANHEMA: 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.
ANHEMA
Largest movements
- Current investments +€1.8m
up €1.8m (+232.2%), from €759,601 to €2.5m
- Cash -€98,352
down €98,352 (-13.4%), from €732,349 to €633,997
mainly Current investments (-€1.8m) and Contributions, distributions and other (-€204,000)
- Reserves +€1.6m
up €1.6m (+88.7%), from €1.8m to €3.3m
- Tax, wage and social debts +€158,891
up €158,891 (+163.9%), from €96,962 to €255,852
of which Taxes: +€157,641
- Gross operating margin +€1.7m
up €1.7m (+199.3%), from €877,536 to €2.6m
- Taxes +€552,376
up €552,376 (+213.7%), from €258,428 to €810,803
- Financial charges +€69,645
up €69,645, from -€52,471 to €17,174
- Financial income +€44,130
up €44,130 (+1422.5%), from €3,102 to €47,232
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 | €2,609,756 | €4,338,759 | +€1.7m | +66.3% |
| Fixed assets | 21/28 | €991,082 | €1,024,401 | +€33,319 | +3.4% |
| Tangible fixed assets | 22/27 | €991,082 | €1,024,401 | +€33,319 | +3.4% |
| Land and buildings | 22 | €902,661 | €901,519 | -€1,142 | -0.1% |
| Furniture and vehicles | 24 | €88,421 | €122,882 | +€34,461 | +39.0% |
| Current assets | 29/58 | €1,618,673 | €3,314,358 | +€1.7m | +104.8% |
| Amounts receivable within one year | 40/41 | €125,687 | €156,158 | +€30,471 | +24.2% |
| Trade receivables | 40 | €125,342 | €156,158 | +€30,816 | +24.6% |
| Other amounts receivable | 41 | €345 | €0 | -€345 | -100.0% |
| Current investments | 50/53 | €759,601 | €2,523,054 | +€1.8m | +232.2% |
| Cash at bank and in hand | 54/58 | €732,349 | €633,997 | -€98,352 | -13.4% |
| Deferred charges and accrued income | 490/1 | €1,037 | €1,149 | +€113 | +10.9% |
| Total equity and liabilities | 10/49 | €2,609,756 | €4,338,759 | +€1.7m | +66.3% |
| Equity | 10/15 | €2,352,374 | €3,908,842 | +€1.6m | +66.2% |
| Contributions | 10/11 | €88,792 | €88,792 | = | 0.0% |
| Reserves | 13 | €1,752,848 | €3,307,848 | +€1.6m | +88.7% |
| Distributable reserves | 133 | €1,752,848 | €3,307,848 | +€1.6m | +88.7% |
| Profit (loss) carried forward | 14 | €510,734 | €512,202 | +€1,468 | +0.3% |
| Amounts payable | 17/49 | €257,382 | €429,917 | +€172,535 | +67.0% |
| Amounts payable within one year | 42/48 | €250,797 | €421,511 | +€170,714 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,038 | €4,266 | +€3,229 | +311.1% |
| Suppliers | 440/4 | €1,038 | €4,266 | +€3,229 | +311.1% |
| Taxes, remuneration and social security | 45 | €96,962 | €255,852 | +€158,891 | +163.9% |
| Taxes | 450/3 | €96,962 | €254,602 | +€157,641 | +162.6% |
| Remuneration and social security | 454/9 | €0 | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €152,798 | €161,393 | +€8,595 | +5.6% |
| Accrued charges and deferred income | 492/3 | €6,585 | €8,406 | +€1,821 | +27.7% |
| Non-recurring operating income | 76A | €15,349 | €65,975 | +€50,626 | +329.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,909 | €78,777 | +€10,868 | +16.0% |
| Other operating charges | 640/8 | €9,838 | €6,873 | -€2,966 | -30.1% |
| Gross operating margin | 9900 | €877,536 | €2,626,864 | +€1.7m | +199.3% |
| Operating profit (loss) | 9901 | €799,788 | €2,541,214 | +€1.7m | +217.7% |
| Financial income | 75/76B | €3,102 | €47,232 | +€44,130 | +1422.5% |
| Recurring financial income | 75 | €3,102 | €47,232 | +€44,130 | +1422.5% |
| Financial charges | 65/66B | -€52,471 | €17,174 | +€69,645 | |
| Recurring financial charges | 65 | -€52,471 | €17,174 | +€69,645 | |
| Profit (loss) for the period before taxes | 9903 | €855,361 | €2,571,272 | +€1.7m | +200.6% |
| Income taxes | 67/77 | €258,428 | €810,803 | +€552,376 | +213.7% |
| Profit (loss) for the period | 9904 | €596,934 | €1,760,468 | +€1.2m | +194.9% |
| Profit (loss) for the period to be appropriated | 9905 | €596,934 | €1,760,468 | +€1.2m | +194.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.