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 -€34,189
down €34,189 (-3.7%), from €917,826 to €883,637
of which Land and buildings: -€34,149
- Debts after one year -€25,452
down €25,452 (-6.2%), from €410,102 to €384,650
of which Financial debts: -€28,502
- Gross operating margin +€37,076
up €37,076 (+184.0%), from €20,152 to €57,228
- Financial charges +€14,645
up €14,645 (+262.5%), from €5,579 to €20,224
- Depreciation +€14,458
up €14,458 (+73.3%), from €19,731 to €34,189
- Other operating charges +€2,939
up €2,939 (+73.0%), from €4,028 to €6,967
- Taxes -€2,209
no longer reported in 2024 (was €2,209)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,000,365 | €973,615 | -€26,750 | -2.7% |
| Fixed assets | 21/28 | €917,826 | €883,637 | -€34,189 | -3.7% |
| Tangible fixed assets | 22/27 | €917,826 | €883,637 | -€34,189 | -3.7% |
| Land and buildings | 22 | €917,094 | €882,945 | -€34,149 | -3.7% |
| Plant, machinery and equipment | 23 | €732 | €692 | -€40 | -5.5% |
| Current assets | 29/58 | €82,539 | €89,978 | +€7,439 | +9.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,131 | €5,239 | -€892 | -14.5% |
| Other amounts receivable | 41 | €6,131 | €5,239 | -€892 | -14.5% |
| Cash at bank and in hand | 54/58 | €14,885 | €23,162 | +€8,277 | +55.6% |
| Deferred charges and accrued income | 490/1 | €1,523 | €1,577 | +€54 | +3.5% |
| Total equity and liabilities | 10/49 | €1,000,365 | €973,615 | -€26,750 | -2.7% |
| Equity | 10/15 | €477,015 | €476,030 | -€985 | -0.2% |
| Contributions | 10/11 | €96,678 | €96,678 | = | 0.0% |
| Capital | 10 | €96,678 | €96,678 | = | 0.0% |
| Issued capital | 100 | €96,678 | €96,678 | = | 0.0% |
| Revaluation surpluses | 12 | €205,000 | €197,500 | -€7,500 | -3.7% |
| Reserves | 13 | €259,280 | €259,776 | +€496 | +0.2% |
| Non-distributable reserves | 130/1 | €4,379 | €4,379 | = | 0.0% |
| Legal reserve | 130 | €4,379 | €4,379 | = | 0.0% |
| Tax-exempt reserves | 132 | €209,901 | €202,897 | -€7,004 | -3.3% |
| Distributable reserves | 133 | €45,000 | €52,500 | +€7,500 | +16.7% |
| Profit (loss) carried forward | 14 | -€83,943 | -€77,924 | +€6,019 | +7.2% |
| Provisions and deferred taxes | 16 | €85,734 | €82,875 | -€2,859 | -3.3% |
| Deferred taxes | 168 | €85,734 | €82,875 | -€2,859 | -3.3% |
| Amounts payable | 17/49 | €437,616 | €414,710 | -€22,906 | -5.2% |
| Amounts payable after more than one year | 17 | €410,102 | €384,650 | -€25,452 | -6.2% |
| Financial debts | 170/4 | €405,332 | €376,830 | -€28,502 | -7.0% |
| Other amounts payable | 178/9 | €4,770 | €7,820 | +€3,050 | +63.9% |
| Amounts payable within one year | 42/48 | €27,514 | €28,460 | +€946 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €27,251 | €28,460 | +€1,209 | +4.4% |
| Trade debts | 44 | €263 | - | -€263 | |
| Suppliers | 440/4 | €263 | - | -€263 | |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,731 | €34,189 | +€14,458 | +73.3% |
| Other operating charges | 640/8 | €4,028 | €6,967 | +€2,939 | +73.0% |
| Gross operating margin | 9900 | €20,152 | €57,228 | +€37,076 | +184.0% |
| Operating profit (loss) | 9901 | -€3,607 | €16,072 | +€19,679 | |
| Financial income | 75/76B | €150 | €308 | +€158 | +105.3% |
| Recurring financial income | 75 | €150 | €308 | +€158 | +105.3% |
| Financial charges | 65/66B | €5,579 | €20,224 | +€14,645 | +262.5% |
| Recurring financial charges | 65 | €5,579 | €20,224 | +€14,645 | +262.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,036 | -€3,844 | +€5,192 | +57.5% |
| Transfer from deferred taxes | 780 | €77 | €2,859 | +€2,782 | +3613.0% |
| Income taxes | 67/77 | €2,209 | - | -€2,209 | |
| Profit (loss) for the period | 9904 | -€11,168 | -€985 | +€10,183 | +91.2% |
| Transfer from tax-exempt reserves | 789 | €189 | €7,004 | +€6,815 | +3605.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,979 | €6,019 | +€16,998 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.