ANILU: 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.
ANILU
Largest movements
- Cash +€151,219
up €151,219 (+191%), from €79,207 to €230,426
mainly Depreciation (+€75,450) and Current investments (+€32,870)
- Tangible fixed assets -€75,450
down €75,450 (-8.1%), from €929,768 to €854,318
of which Land and buildings: -€63,420
- Current investments -€32,870
down €32,870 (-11.2%), from €294,401 to €261,531
- Receivables within one year -€21,321
down €21,321 (-60.9%), from €34,990 to €13,669
of which Trade receivables: -€13,394
- Reserves +€31,610
up €31,610 (+4.7%), from €672,133 to €703,743
of which Distributable reserves: +€31,610
- Gross operating margin -€66,503
down €66,503 (-33.6%), from €198,073 to €131,570
- Taxes -€21,107
down €21,107 (-59.2%), from €35,626 to €14,520
- Depreciation +€4,236
up €4,236 (+5.9%), from €71,214 to €75,450
- Financial income +€2,511
up €2,511 (+33.9%), from €7,411 to €9,922
of which Financial income: +€2,759
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 | €1,341,737 | €1,364,475 | +€22,738 | +1.7% |
| Fixed assets | 21/28 | €929,854 | €854,404 | -€75,450 | -8.1% |
| Tangible fixed assets | 22/27 | €929,768 | €854,318 | -€75,450 | -8.1% |
| Land and buildings | 22 | €889,916 | €826,496 | -€63,420 | -7.1% |
| Plant, machinery and equipment | 23 | €39,852 | €27,821 | -€12,030 | -30.2% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €411,883 | €510,070 | +€98,188 | +23.8% |
| Amounts receivable within one year | 40/41 | €34,990 | €13,669 | -€21,321 | -60.9% |
| Trade receivables | 40 | €13,394 | €0 | -€13,394 | -100% |
| Other amounts receivable | 41 | €21,596 | €13,669 | -€7,928 | -36.7% |
| Current investments | 50/53 | €294,401 | €261,531 | -€32,870 | -11.2% |
| Cash at bank and in hand | 54/58 | €79,207 | €230,426 | +€151,219 | +191% |
| Deferred charges and accrued income | 490/1 | €3,285 | €4,445 | +€1,161 | +35.3% |
| Total equity and liabilities | 10/49 | €1,341,737 | €1,364,475 | +€22,738 | +1.7% |
| Equity | 10/15 | €938,133 | €969,743 | +€31,610 | +3.4% |
| Contributions | 10/11 | €266,000 | €266,000 | = | 0.0% |
| Reserves | 13 | €672,133 | €703,743 | +€31,610 | +4.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €672,133 | €703,743 | +€31,610 | +4.7% |
| Provisions and deferred taxes | 16 | €75,727 | €65,164 | -€10,562 | -13.9% |
| Deferred taxes | 168 | €75,727 | €65,164 | -€10,562 | -13.9% |
| Amounts payable | 17/49 | €327,878 | €329,568 | +€1,690 | +0.5% |
| Amounts payable within one year | 42/48 | €306,002 | €308,103 | +€2,101 | +0.7% |
| Trade debts | 44 | €4,329 | €12,596 | +€8,267 | +191% |
| Suppliers | 440/4 | €4,329 | €12,596 | +€8,267 | +191% |
| Taxes, remuneration and social security | 45 | €7,851 | €2,595 | -€5,256 | -66.9% |
| Taxes | 450/3 | €7,851 | €2,595 | -€5,256 | -66.9% |
| Other amounts payable | 47/48 | €293,823 | €292,912 | -€910 | -0.3% |
| Accrued charges and deferred income | 492/3 | €21,876 | €21,465 | -€411 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,214 | €75,450 | +€4,236 | +5.9% |
| Other operating charges | 640/8 | €9,347 | €10,020 | +€674 | +7.2% |
| Gross operating margin | 9900 | €198,073 | €131,570 | -€66,503 | -33.6% |
| Operating profit (loss) | 9901 | €117,513 | €46,100 | -€71,413 | -60.8% |
| Financial income | 75/76B | €7,411 | €9,922 | +€2,511 | +33.9% |
| Recurring financial income | 75 | €7,163 | €9,922 | +€2,759 | +38.5% |
| Non-recurring financial income | 76B | €248 | €0 | -€248 | -100% |
| Financial charges | 65/66B | €22,205 | €20,455 | -€1,750 | -7.9% |
| Recurring financial charges | 65 | €22,205 | €20,455 | -€1,750 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €102,719 | €35,567 | -€67,151 | -65.4% |
| Transfer from deferred taxes | 780 | €10,562 | €10,562 | = | 0.0% |
| Income taxes | 67/77 | €35,626 | €14,520 | -€21,107 | -59.2% |
| Profit (loss) for the period | 9904 | €77,654 | €31,610 | -€46,044 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,654 | €31,610 | -€46,044 | -59.3% |
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 20 October 2026 via checked.be.