ANIA CONCEPT: 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 CONCEPT
Largest movements
- Cash +€12,636
up €12,636 (+25.9%), from €48,832 to €61,467
mainly Net result for the year (+€22,929) and Depreciation (+€5,221)
- Intangible fixed assets -€4,400
down €4,400 (-20.9%), from €21,062 to €16,662
- Deferred charges and accrued income +€1,465
new in 2025: €1,465
- Profit (loss) carried forward +€22,929
up €22,929 (+45.7%), from €50,164 to €73,093
- Tax, wage and social debts -€10,972
down €10,972 (-61.0%), from €17,994 to €7,023
- Trade debts -€980
down €980 (-30.5%), from €3,211 to €2,231
- Gross operating margin -€28,784
down €28,784 (-44.4%), from €64,885 to €36,102
- Taxes -€6,748
down €6,748 (-53.4%), from €12,643 to €5,895
- Depreciation +€4,164
up €4,164 (+394.1%), from €1,057 to €5,221
- Financial charges +€1,515
up €1,515 (+1601.6%), from €95 to €1,609
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 | €75,659 | €86,554 | +€10,895 | +14.4% |
| Fixed assets | 21/28 | €23,437 | €19,504 | -€3,934 | -16.8% |
| Intangible fixed assets | 21 | €21,062 | €16,662 | -€4,400 | -20.9% |
| Tangible fixed assets | 22/27 | €2,375 | €2,842 | +€466 | +19.6% |
| Plant, machinery and equipment | 23 | €664 | €868 | +€204 | +30.7% |
| Furniture and vehicles | 24 | €1,711 | €1,974 | +€262 | +15.3% |
| Current assets | 29/58 | €52,222 | €67,050 | +€14,828 | +28.4% |
| Stocks and contracts in progress | 3 | €2,982 | €3,431 | +€449 | +15.1% |
| Stocks | 30/36 | €2,982 | €3,431 | +€449 | +15.1% |
| Amounts receivable within one year | 40/41 | €409 | €687 | +€279 | +68.2% |
| Trade receivables | 40 | €409 | €683 | +€274 | +67.1% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €48,832 | €61,467 | +€12,636 | +25.9% |
| Deferred charges and accrued income | 490/1 | - | €1,465 | +€1,465 | |
| Total equity and liabilities | 10/49 | €75,659 | €86,554 | +€10,895 | +14.4% |
| Equity | 10/15 | €54,164 | €77,093 | +€22,929 | +42.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,164 | €73,093 | +€22,929 | +45.7% |
| Amounts payable | 17/49 | €21,495 | €9,461 | -€12,034 | -56.0% |
| Amounts payable within one year | 42/48 | €21,495 | €9,461 | -€12,034 | -56.0% |
| Trade debts | 44 | €3,211 | €2,231 | -€980 | -30.5% |
| Suppliers | 440/4 | €3,211 | €2,231 | -€980 | -30.5% |
| Taxes, remuneration and social security | 45 | €17,994 | €7,023 | -€10,972 | -61.0% |
| Taxes | 450/3 | €17,994 | €7,023 | -€10,972 | -61.0% |
| Other amounts payable | 47/48 | €289 | €208 | -€82 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €5,221 | +€4,164 | +394.1% |
| Other operating charges | 640/8 | €927 | €448 | -€478 | -51.6% |
| Gross operating margin | 9900 | €64,885 | €36,102 | -€28,784 | -44.4% |
| Operating profit (loss) | 9901 | €62,902 | €30,433 | -€32,469 | -51.6% |
| Financial charges | 65/66B | €95 | €1,609 | +€1,515 | +1601.6% |
| Recurring financial charges | 65 | €95 | €1,609 | +€1,515 | +1601.6% |
| Profit (loss) for the period before taxes | 9903 | €62,807 | €28,824 | -€33,984 | -54.1% |
| Income taxes | 67/77 | €12,643 | €5,895 | -€6,748 | -53.4% |
| Profit (loss) for the period | 9904 | €50,164 | €22,929 | -€27,236 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,164 | €22,929 | -€27,236 | -54.3% |
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 8 October 2026 via checked.be.