ANHIKA: 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.
ANHIKA
Largest movements
- Cash -€10,317
down €10,317 (-89.1%), from €11,573 to €1,256
mainly Investment in fixed assets (net) (-€6,234) and Net result for the year (-€5,600)
- Current investments +€3,304
up €3,304 (+5.3%), from €62,478 to €65,782
- Receivables within one year +€2,540
up €2,540 (+25.0%), from €10,143 to €12,683
- Profit (loss) carried forward -€5,600
down €5,600 (-9.7%), from -€57,732 to -€63,332
- Gross operating margin -€48,961
down €48,961 (-95.2%), from €51,437 to €2,477
- Taxes -€21,382
down €21,382 (-97.9%), from €21,847 to €465
- Depreciation -€6,050
down €6,050 (-45.8%), from €13,200 to €7,150
- Financial income +€1,821
up €1,821 (+1399.2%), from €130 to €1,952
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 | €188,417 | €183,028 | -€5,389 | -2.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €104,223 | €103,306 | -€917 | -0.9% |
| Tangible fixed assets | 22/27 | €104,223 | €103,306 | -€917 | -0.9% |
| Land and buildings | 22 | €75,157 | €76,326 | +€1,169 | +1.6% |
| Plant, machinery and equipment | 23 | €29,066 | €25,798 | -€3,268 | -11.2% |
| Furniture and vehicles | 24 | - | €1,182 | +€1,182 | |
| Current assets | 29/58 | €84,194 | €79,722 | -€4,472 | -5.3% |
| Amounts receivable within one year | 40/41 | €10,143 | €12,683 | +€2,540 | +25.0% |
| Other amounts receivable | 41 | €10,143 | €12,683 | +€2,540 | +25.0% |
| Current investments | 50/53 | €62,478 | €65,782 | +€3,304 | +5.3% |
| Cash at bank and in hand | 54/58 | €11,573 | €1,256 | -€10,317 | -89.1% |
| Total equity and liabilities | 10/49 | €188,417 | €183,028 | -€5,389 | -2.9% |
| Equity | 10/15 | €188,417 | €182,817 | -€5,600 | -3.0% |
| Contributions | 10/11 | €127,000 | €127,000 | = | 0.0% |
| Reserves | 13 | €119,149 | €119,149 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €118,530 | €118,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,732 | -€63,332 | -€5,600 | -9.7% |
| Amounts payable | 17/49 | - | €211 | +€211 | |
| Amounts payable within one year | 42/48 | - | €211 | +€211 | |
| Trade debts | 44 | - | €211 | +€211 | |
| Suppliers | 440/4 | - | €211 | +€211 | |
| Non-recurring operating income | 76A | €54,279 | - | -€54,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,200 | €7,150 | -€6,050 | -45.8% |
| Other operating charges | 640/8 | €2,195 | €2,273 | +€78 | +3.5% |
| Gross operating margin | 9900 | €51,437 | €2,477 | -€48,961 | -95.2% |
| Operating profit (loss) | 9901 | €36,042 | -€6,946 | -€42,988 | |
| Financial income | 75/76B | €130 | €1,952 | +€1,821 | +1399.2% |
| Recurring financial income | 75 | €130 | €1,952 | +€1,821 | +1399.2% |
| Financial charges | 65/66B | €140 | €140 | +€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €36,032 | -€5,135 | -€41,167 | |
| Income taxes | 67/77 | €21,847 | €465 | -€21,382 | -97.9% |
| Profit (loss) for the period | 9904 | €14,185 | -€5,600 | -€19,785 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,185 | -€5,600 | -€19,785 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.