ANI-VIANDES: 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.
ANI-VIANDES
Largest movements
- Receivables within one year -€85,794
down €85,794 (-15.3%), from €561,102 to €475,307
of which Other amounts receivable: -€52,437
- Tangible fixed assets +€42,218
up €42,218 (+1,256%), from €3,362 to €45,580
of which Furniture and vehicles: +€42,977
- Cash +€24,568
up €24,568 (+11.3%), from €218,302 to €242,871
mainly Receivables within one year (+€85,794) and Net result for the year (+€54,062)
- Stocks and contracts -€8,675
down €8,675 (-13.0%), from €66,655 to €57,980
- Trade debts -€78,308
down €78,308 (-24.4%), from €321,465 to €243,157
- Profit (loss) carried forward +€54,062
up €54,062 (+19.4%), from €278,401 to €332,463
- Financial charges +€27,700
up €27,700 (+72.4%), from €38,262 to €65,962
- Staff costs -€18,088
down €18,088 (-3.5%), from €515,340 to €497,252
- Gross operating margin +€14,871
up €14,871 (+2.4%), from €627,727 to €642,598
- Other operating charges -€7,929
down €7,929 (-48.0%), from €16,517 to €8,588
- Taxes +€6,823
up €6,823 (+69.1%), from €9,881 to €16,704
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 | €849,962 | €822,278 | -€27,684 | -3.3% |
| Fixed assets | 21/28 | €3,902 | €46,120 | +€42,218 | +1,082% |
| Tangible fixed assets | 22/27 | €3,362 | €45,580 | +€42,218 | +1,256% |
| Plant, machinery and equipment | 23 | €3,362 | €2,603 | -€759 | -22.6% |
| Furniture and vehicles | 24 | - | €42,977 | +€42,977 | |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €846,060 | €776,158 | -€69,902 | -8.3% |
| Stocks and contracts in progress | 3 | €66,655 | €57,980 | -€8,675 | -13.0% |
| Stocks | 30/36 | €66,655 | €57,980 | -€8,675 | -13.0% |
| Amounts receivable within one year | 40/41 | €561,102 | €475,307 | -€85,794 | -15.3% |
| Trade receivables | 40 | €503,371 | €470,014 | -€33,357 | -6.6% |
| Other amounts receivable | 41 | €57,730 | €5,293 | -€52,437 | -90.8% |
| Cash at bank and in hand | 54/58 | €218,302 | €242,871 | +€24,568 | +11.3% |
| Total equity and liabilities | 10/49 | €849,962 | €822,278 | -€27,684 | -3.3% |
| Equity | 10/15 | €443,401 | €497,463 | +€54,062 | +12.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €278,401 | €332,463 | +€54,062 | +19.4% |
| Amounts payable | 17/49 | €406,561 | €324,815 | -€81,746 | -20.1% |
| Amounts payable within one year | 42/48 | €406,561 | €324,815 | -€81,746 | -20.1% |
| Financial debts | 43 | €43,619 | €41,494 | -€2,125 | -4.9% |
| Credit institutions | 430/8 | €43,619 | €41,494 | -€2,125 | -4.9% |
| Trade debts | 44 | €321,465 | €243,157 | -€78,308 | -24.4% |
| Suppliers | 440/4 | €321,465 | €243,157 | -€78,308 | -24.4% |
| Advances received on contracts in progress | 46 | €1,755 | €1,322 | -€433 | -24.7% |
| Taxes, remuneration and social security | 45 | €35,763 | €35,986 | +€223 | +0.6% |
| Taxes | 450/3 | - | €1,704 | +€1,704 | |
| Remuneration and social security | 454/9 | €35,763 | €34,283 | -€1,481 | -4.1% |
| Other amounts payable | 47/48 | €3,959 | €2,856 | -€1,103 | -27.9% |
| Remuneration, social security and pensions | 62 | €515,340 | €497,252 | -€18,088 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €2,772 | +€2,009 | +263% |
| Other operating charges | 640/8 | €16,517 | €8,588 | -€7,929 | -48.0% |
| Gross operating margin | 9900 | €627,727 | €642,598 | +€14,871 | +2.4% |
| Operating profit (loss) | 9901 | €95,107 | €133,986 | +€38,879 | +40.9% |
| Financial income | 75/76B | €3,787 | €2,741 | -€1,045 | -27.6% |
| Recurring financial income | 75 | €3,787 | €2,741 | -€1,045 | -27.6% |
| Financial charges | 65/66B | €38,262 | €65,962 | +€27,700 | +72.4% |
| Recurring financial charges | 65 | €38,262 | €65,962 | +€27,700 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €60,632 | €70,766 | +€10,134 | +16.7% |
| Income taxes | 67/77 | €9,881 | €16,704 | +€6,823 | +69.1% |
| Profit (loss) for the period | 9904 | €50,752 | €54,062 | +€3,310 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,752 | €54,062 | +€3,310 | +6.5% |
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 24 October 2026 via checked.be.