ANIBER: 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.
ANIBER
Largest movements
- Tangible fixed assets +€48,093
up €48,093 (+152%), from €31,545 to €79,638
of which Furniture and vehicles: +€48,618
- Receivables within one year -€45,313
down €45,313 (-41.2%), from €110,033 to €64,720
of which Other amounts receivable: -€24,234
- Cash +€13,366
up €13,366 (+665%), from €2,009 to €15,376
mainly Receivables within one year (+€45,313) and Debts after one year (+€19,633)
- Debts after one year +€19,633
up €19,633 (+118%), from €16,663 to €36,296
- Current portion of long-term debt +€10,488
up €10,488 (+111%), from €9,418 to €19,905
- Tax, wage and social debts -€10,160
down €10,160 (-83.2%), from €12,213 to €2,053
of which Remuneration and social security: -€6,545
- Trade debts -€10,159
down €10,159 (-22.3%), from €45,625 to €35,466
- Profit (loss) carried forward +€5,434
up €5,434 (+11.6%), from €46,657 to €52,090
- Turnover +€112,307
up €112,307 (+20.4%), from €550,648 to €662,956
- Purchases and services +€109,955
up €109,955 (+22.2%), from €494,815 to €604,771
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 | €145,635 | €160,871 | +€15,236 | +10.5% |
| Fixed assets | 21/28 | €31,770 | €79,863 | +€48,093 | +151% |
| Tangible fixed assets | 22/27 | €31,545 | €79,638 | +€48,093 | +152% |
| Plant, machinery and equipment | 23 | €1,552 | €1,026 | -€526 | -33.9% |
| Furniture and vehicles | 24 | €29,994 | €78,612 | +€48,618 | +162% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €113,865 | €81,008 | -€32,857 | -28.9% |
| Amounts receivable within one year | 40/41 | €110,033 | €64,720 | -€45,313 | -41.2% |
| Trade receivables | 40 | €66,029 | €44,950 | -€21,080 | -31.9% |
| Other amounts receivable | 41 | €44,004 | €19,770 | -€24,234 | -55.1% |
| Cash at bank and in hand | 54/58 | €2,009 | €15,376 | +€13,366 | +665% |
| Deferred charges and accrued income | 490/1 | €1,822 | €912 | -€910 | -49.9% |
| Total equity and liabilities | 10/49 | €145,635 | €160,871 | +€15,236 | +10.5% |
| Equity | 10/15 | €61,717 | €67,150 | +€5,434 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,657 | €52,090 | +€5,434 | +11.6% |
| Amounts payable | 17/49 | €83,918 | €93,720 | +€9,802 | +11.7% |
| Amounts payable after more than one year | 17 | €16,663 | €36,296 | +€19,633 | +118% |
| Financial debts | 170/4 | €16,663 | €36,296 | +€19,633 | +118% |
| Amounts payable within one year | 42/48 | €67,255 | €57,424 | -€9,831 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €9,418 | €19,905 | +€10,488 | +111% |
| Trade debts | 44 | €45,625 | €35,466 | -€10,159 | -22.3% |
| Suppliers | 440/4 | €45,625 | €35,466 | -€10,159 | -22.3% |
| Taxes, remuneration and social security | 45 | €12,213 | €2,053 | -€10,160 | -83.2% |
| Taxes | 450/3 | €3,615 | - | -€3,615 | |
| Remuneration and social security | 454/9 | €8,598 | €2,053 | -€6,545 | -76.1% |
| Turnover | 70 | €550,648 | €662,956 | +€112,307 | +20.4% |
| Non-recurring operating income | 76A | €4,370 | €356 | -€4,014 | -91.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €494,815 | €604,771 | +€109,955 | +22.2% |
| Remuneration, social security and pensions | 62 | €37,935 | €34,860 | -€3,075 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,743 | €17,302 | +€4,559 | +35.8% |
| Other operating charges | 640/8 | €373 | €259 | -€115 | -30.7% |
| Non-recurring operating charges | 66A | €686 | - | -€686 | |
| Gross operating margin | 9900 | €60,103 | €58,541 | -€1,562 | -2.6% |
| Operating profit (loss) | 9901 | €8,366 | €6,121 | -€2,245 | -26.8% |
| Financial income | 75/76B | €979 | €895 | -€84 | -8.6% |
| Recurring financial income | 75 | €979 | €895 | -€84 | -8.6% |
| Financial charges | 65/66B | €1,629 | €1,583 | -€47 | -2.9% |
| Recurring financial charges | 65 | €1,629 | €1,583 | -€47 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €7,716 | €5,434 | -€2,282 | -29.6% |
| Income taxes | 67/77 | €3,615 | - | -€3,615 | |
| Profit (loss) for the period | 9904 | €4,101 | €5,434 | +€1,332 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,101 | €5,434 | +€1,332 | +32.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.