ANIK ROY: 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.
ANIK ROY
Largest movements
- Tangible fixed assets -€29,620
down €29,620 (-31.7%), from €93,558 to €63,938
of which Furniture and vehicles: -€17,059
- Current investments -€10,000
down €10,000 (-37.7%), from €26,520 to €16,520
- Reserves -€19,404
down €19,404 (-11.5%), from €168,477 to €149,073
of which Distributable reserves: -€19,404
- Debts after one year -€14,733
down €14,733 (-44.6%), from €33,015 to €18,282
- Current portion of long-term debt -€3,387
down €3,387 (-18.7%), from €18,120 to €14,733
- Gross operating margin -€9,538
down €9,538 (-18.8%), from €50,673 to €41,135
- Depreciation -€945
down €945 (-2.7%), from €35,573 to €34,628
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 | €250,557 | €211,033 | -€39,524 | -15.8% |
| Fixed assets | 21/28 | €93,558 | €63,938 | -€29,620 | -31.7% |
| Tangible fixed assets | 22/27 | €93,558 | €63,938 | -€29,620 | -31.7% |
| Plant, machinery and equipment | 23 | €17,902 | €5,341 | -€12,561 | -70.2% |
| Furniture and vehicles | 24 | €75,656 | €58,596 | -€17,059 | -22.5% |
| Current assets | 29/58 | €156,999 | €147,095 | -€9,904 | -6.3% |
| Amounts receivable within one year | 40/41 | €5,089 | €7,043 | +€1,954 | +38.4% |
| Trade receivables | 40 | €1,210 | €1,828 | +€618 | +51.1% |
| Other amounts receivable | 41 | €3,879 | €5,215 | +€1,336 | +34.4% |
| Current investments | 50/53 | €26,520 | €16,520 | -€10,000 | -37.7% |
| Cash at bank and in hand | 54/58 | €123,618 | €123,533 | -€86 | -0.1% |
| Deferred charges and accrued income | 490/1 | €1,772 | €0 | -€1,772 | -100% |
| Total equity and liabilities | 10/49 | €250,557 | €211,033 | -€39,524 | -15.8% |
| Equity | 10/15 | €187,077 | €166,883 | -€20,194 | -10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,477 | €149,073 | -€19,404 | -11.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €168,477 | €149,073 | -€19,404 | -11.5% |
| Profit (loss) carried forward | 14 | €0 | -€790 | -€790 | |
| Amounts payable | 17/49 | €63,481 | €44,151 | -€19,330 | -30.5% |
| Amounts payable after more than one year | 17 | €33,015 | €18,282 | -€14,733 | -44.6% |
| Financial debts | 170/4 | €33,015 | €18,282 | -€14,733 | -44.6% |
| Amounts payable within one year | 42/48 | €30,466 | €25,868 | -€4,597 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €18,120 | €14,733 | -€3,387 | -18.7% |
| Financial debts | 43 | €2,231 | €332 | -€1,899 | -85.1% |
| Credit institutions | 430/8 | €2,231 | €332 | -€1,899 | -85.1% |
| Trade debts | 44 | €63 | €53 | -€10 | -16.0% |
| Suppliers | 440/4 | €63 | €53 | -€10 | -16.0% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €0 | €1,733 | +€1,733 | |
| Remuneration and social security | 454/9 | €0 | €1,733 | +€1,733 | |
| Other amounts payable | 47/48 | €10,052 | €8,518 | -€1,535 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,573 | €34,628 | -€945 | -2.7% |
| Other operating charges | 640/8 | €959 | €1,149 | +€190 | +19.8% |
| Gross operating margin | 9900 | €50,673 | €41,135 | -€9,538 | -18.8% |
| Operating profit (loss) | 9901 | €14,141 | €5,358 | -€8,783 | -62.1% |
| Financial income | 75/76B | €349 | €514 | +€165 | +47.3% |
| Recurring financial income | 75 | €349 | €514 | +€165 | +47.3% |
| Financial charges | 65/66B | €946 | €732 | -€214 | -22.6% |
| Recurring financial charges | 65 | €946 | €732 | -€214 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €13,544 | €5,140 | -€8,404 | -62.1% |
| Income taxes | 67/77 | €6,222 | €5,930 | -€293 | -4.7% |
| Profit (loss) for the period | 9904 | €7,321 | -€790 | -€8,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,321 | -€790 | -€8,111 |
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 14 October 2026 via checked.be.