ANIC: 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.
ANIC
Largest movements
- Receivables within one year -€34,487
down €34,487 (-81.5%), from €42,335 to €7,848
of which Other amounts receivable: -€40,043
- Tangible fixed assets -€10,807
down €10,807 (-42.6%), from €25,387 to €14,579
of which Furniture and vehicles: -€9,303
- Cash +€10,645
up €10,645 (+240.2%), from €4,432 to €15,077
mainly Net result for the year (+€71,865) and Receivables within one year (+€34,487)
- Deferred charges and accrued income -€1,643
down €1,643 (-73.6%), from €2,233 to €590
- Tax, wage and social debts -€26,612
down €26,612 (-29.1%), from €91,418 to €64,805
- Debts after one year -€6,349
down €6,349 (-100.0%), from €6,349 to €0
- Current portion of long-term debt -€5,666
down €5,666 (-47.2%), from €12,015 to €6,349
- Profit (loss) carried forward +€1,865
up €1,865, from €0 to €1,865
- Other debts +€1,537
new in 2025: €1,537
- Gross operating margin -€18,110
down €18,110 (-14.6%), from €123,775 to €105,665
- Taxes -€5,527
down €5,527 (-20.4%), from €27,160 to €21,632
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 | €114,386 | €78,094 | -€36,292 | -31.7% |
| Fixed assets | 21/28 | €25,387 | €14,579 | -€10,807 | -42.6% |
| Tangible fixed assets | 22/27 | €25,387 | €14,579 | -€10,807 | -42.6% |
| Plant, machinery and equipment | 23 | €2,064 | €1,377 | -€688 | -33.3% |
| Furniture and vehicles | 24 | €21,244 | €11,940 | -€9,303 | -43.8% |
| Other tangible fixed assets | 26 | €2,079 | €1,262 | -€816 | -39.3% |
| Current assets | 29/58 | €88,999 | €63,515 | -€25,484 | -28.6% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Trade receivables | 290 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,335 | €7,848 | -€34,487 | -81.5% |
| Trade receivables | 40 | €2,292 | €7,848 | +€5,556 | +242.4% |
| Other amounts receivable | 41 | €40,043 | €0 | -€40,043 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,432 | €15,077 | +€10,645 | +240.2% |
| Deferred charges and accrued income | 490/1 | €2,233 | €590 | -€1,643 | -73.6% |
| Total equity and liabilities | 10/49 | €114,386 | €78,094 | -€36,292 | -31.7% |
| Equity | 10/15 | €2,500 | €4,365 | +€1,865 | +74.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €1,865 | +€1,865 | |
| Amounts payable | 17/49 | €111,886 | €73,730 | -€38,156 | -34.1% |
| Amounts payable after more than one year | 17 | €6,349 | €0 | -€6,349 | -100.0% |
| Financial debts | 170/4 | €6,349 | €0 | -€6,349 | -100.0% |
| Amounts payable within one year | 42/48 | €105,537 | €73,730 | -€31,807 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €12,015 | €6,349 | -€5,666 | -47.2% |
| Trade debts | 44 | €2,104 | €1,039 | -€1,066 | -50.6% |
| Suppliers | 440/4 | €2,104 | €1,039 | -€1,066 | -50.6% |
| Taxes, remuneration and social security | 45 | €91,418 | €64,805 | -€26,612 | -29.1% |
| Taxes | 450/3 | €91,418 | €64,805 | -€26,612 | -29.1% |
| Other amounts payable | 47/48 | - | €1,537 | +€1,537 | |
| Remuneration, social security and pensions | 62 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,205 | €11,146 | -€59 | -0.5% |
| Other operating charges | 640/8 | €1,034 | €1,028 | -€6 | -0.6% |
| Gross operating margin | 9900 | €123,775 | €105,665 | -€18,110 | -14.6% |
| Operating profit (loss) | 9901 | €111,536 | €93,121 | -€18,415 | -16.5% |
| Financial income | 75/76B | €1,142 | €1,154 | +€12 | +1.0% |
| Recurring financial income | 75 | €1,142 | €1,154 | +€12 | +1.0% |
| Financial charges | 65/66B | €1,085 | €778 | -€307 | -28.3% |
| Recurring financial charges | 65 | €1,085 | €778 | -€307 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €111,593 | €93,497 | -€18,096 | -16.2% |
| Income taxes | 67/77 | €27,160 | €21,632 | -€5,527 | -20.4% |
| Profit (loss) for the period | 9904 | €84,433 | €71,865 | -€12,569 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,433 | €71,865 | -€12,569 | -14.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.