ANIA: 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.
ANIA
Largest movements
- Tangible fixed assets -€16,022
down €16,022 (-7.5%), from €214,480 to €198,458
of which Land and buildings: -€8,278
- Receivables after one year -€12,341
down €12,341 (-18.6%), from €66,246 to €53,905
- Debts after one year -€15,853
down €15,853 (-36.9%), from €42,938 to €27,085
- Reserves -€4,200
down €4,200 (-4.6%), from €91,853 to €87,653
of which Tax-exempt reserves: -€4,200
- Financial income -€13,553
down €13,553 (-67.9%), from €19,966 to €6,413
of which Non-recurring financial income: -€12,397
- Gross operating margin +€3,594
up €3,594 (+66.3%), from €5,417 to €9,011
- Taxes -€1,657
down €1,657 (-54.0%), from €3,066 to €1,409
- Depreciation +€1,384
up €1,384 (+9.5%), from €14,638 to €16,022
- Financial charges -€159
down €159 (-8.0%), from €1,990 to €1,831
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 | €402,006 | €375,432 | -€26,574 | -6.6% |
| Fixed assets | 21/28 | €215,270 | €199,248 | -€16,022 | -7.4% |
| Tangible fixed assets | 22/27 | €214,480 | €198,458 | -€16,022 | -7.5% |
| Land and buildings | 22 | €182,732 | €174,454 | -€8,278 | -4.5% |
| Plant, machinery and equipment | 23 | €11,513 | €8,439 | -€3,074 | -26.7% |
| Furniture and vehicles | 24 | €20,235 | €15,565 | -€4,670 | -23.1% |
| Financial fixed assets | 28 | €790 | €790 | = | 0.0% |
| Current assets | 29/58 | €186,736 | €176,184 | -€10,552 | -5.7% |
| Amounts receivable after more than one year | 29 | €66,246 | €53,905 | -€12,341 | -18.6% |
| Other amounts receivable | 291 | €66,246 | €53,905 | -€12,341 | -18.6% |
| Amounts receivable within one year | 40/41 | €112,508 | €115,678 | +€3,170 | +2.8% |
| Trade receivables | 40 | €1,692 | €581 | -€1,111 | -65.7% |
| Other amounts receivable | 41 | €110,816 | €115,097 | +€4,281 | +3.9% |
| Current investments | 50/53 | €2,605 | €2,619 | +€14 | +0.5% |
| Cash at bank and in hand | 54/58 | €1,579 | €1,712 | +€133 | +8.4% |
| Deferred charges and accrued income | 490/1 | €3,798 | €2,270 | -€1,528 | -40.2% |
| Total equity and liabilities | 10/49 | €402,006 | €375,432 | -€26,574 | -6.6% |
| Equity | 10/15 | €280,552 | €277,274 | -€3,278 | -1.2% |
| Contributions | 10/11 | €22,608 | €22,608 | = | 0.0% |
| Reserves | 13 | €91,853 | €87,653 | -€4,200 | -4.6% |
| Non-distributable reserves | 130/1 | €2,261 | €2,261 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,261 | €2,261 | = | 0.0% |
| Tax-exempt reserves | 132 | €89,592 | €85,392 | -€4,200 | -4.7% |
| Profit (loss) carried forward | 14 | €166,091 | €167,013 | +€922 | +0.6% |
| Provisions and deferred taxes | 16 | €46,133 | €43,970 | -€2,163 | -4.7% |
| Deferred taxes | 168 | €46,133 | €43,970 | -€2,163 | -4.7% |
| Amounts payable | 17/49 | €75,321 | €54,188 | -€21,133 | -28.1% |
| Amounts payable after more than one year | 17 | €42,938 | €27,085 | -€15,853 | -36.9% |
| Financial debts | 170/4 | €42,938 | €27,085 | -€15,853 | -36.9% |
| Amounts payable within one year | 42/48 | €30,128 | €24,424 | -€5,704 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €15,697 | €15,399 | -€298 | -1.9% |
| Trade debts | 44 | €7,666 | €4,250 | -€3,416 | -44.6% |
| Suppliers | 440/4 | €7,666 | €4,250 | -€3,416 | -44.6% |
| Taxes, remuneration and social security | 45 | €6,765 | €4,775 | -€1,990 | -29.4% |
| Taxes | 450/3 | €6,765 | €4,775 | -€1,990 | -29.4% |
| Accrued charges and deferred income | 492/3 | €2,255 | €2,679 | +€424 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,638 | €16,022 | +€1,384 | +9.5% |
| Other operating charges | 640/8 | €1,583 | €1,602 | +€19 | +1.2% |
| Gross operating margin | 9900 | €5,417 | €9,011 | +€3,594 | +66.3% |
| Operating profit (loss) | 9901 | -€10,804 | -€8,613 | +€2,191 | +20.3% |
| Financial income | 75/76B | €19,966 | €6,413 | -€13,553 | -67.9% |
| Recurring financial income | 75 | €7,569 | €6,413 | -€1,156 | -15.3% |
| Non-recurring financial income | 76B | €12,397 | - | -€12,397 | |
| Financial charges | 65/66B | €1,990 | €1,831 | -€159 | -8.0% |
| Recurring financial charges | 65 | €1,990 | €1,831 | -€159 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €7,172 | -€4,031 | -€11,203 | |
| Transfer from deferred taxes | 780 | €2,163 | €2,163 | = | 0.0% |
| Income taxes | 67/77 | €3,066 | €1,409 | -€1,657 | -54.0% |
| Profit (loss) for the period | 9904 | €6,269 | -€3,277 | -€9,546 | |
| Transfer from tax-exempt reserves | 789 | €4,199 | €4,199 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,468 | €922 | -€9,546 | -91.2% |
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.