ANIMA CONSULTING: 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.
ANIMA CONSULTING
Largest movements
- Cash -€40,560
down €40,560 (-29.1%), from €139,507 to €98,947
mainly Contributions, distributions and other (-€80,000) and Other debts (-€30,113)
- Receivables within one year -€5,782
down €5,782 (-33.5%), from €17,251 to €11,469
- Tangible fixed assets +€3,886
up €3,886 (+41.4%), from €9,393 to €13,278
- Other debts -€30,113
down €30,113 (-27.9%), from €107,998 to €77,886
- Profit (loss) carried forward -€20,525
down €20,525 (-96.1%), from €21,354 to €828
- Tax, wage and social debts +€11,983
up €11,983 (+42.9%), from €27,922 to €39,905
of which Taxes: +€15,189
- Trade debts -€4,783
down €4,783 (-68.3%), from €7,004 to €2,221
- Gross operating margin +€7,370
up €7,370 (+9.4%), from €78,174 to €85,544
- Depreciation +€2,399
up €2,399 (+77.8%), from €3,083 to €5,482
- Taxes +€1,751
up €1,751 (+11.3%), from €15,512 to €17,263
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 | €167,278 | €125,307 | -€41,970 | -25.1% |
| Fixed assets | 21/28 | €9,436 | €13,322 | +€3,886 | +41.2% |
| Tangible fixed assets | 22/27 | €9,393 | €13,278 | +€3,886 | +41.4% |
| Furniture and vehicles | 24 | €9,393 | €13,278 | +€3,886 | +41.4% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €157,841 | €111,985 | -€45,856 | -29.1% |
| Amounts receivable within one year | 40/41 | €17,251 | €11,469 | -€5,782 | -33.5% |
| Trade receivables | 40 | €17,251 | €11,469 | -€5,782 | -33.5% |
| Cash at bank and in hand | 54/58 | €139,507 | €98,947 | -€40,560 | -29.1% |
| Deferred charges and accrued income | 490/1 | €1,084 | €1,570 | +€486 | +44.8% |
| Total equity and liabilities | 10/49 | €167,278 | €125,307 | -€41,970 | -25.1% |
| Equity | 10/15 | €24,354 | €3,828 | -€20,525 | -84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,354 | €828 | -€20,525 | -96.1% |
| Amounts payable | 17/49 | €142,924 | €121,479 | -€21,445 | -15.0% |
| Amounts payable within one year | 42/48 | €142,924 | €120,012 | -€22,912 | -16.0% |
| Trade debts | 44 | €7,004 | €2,221 | -€4,783 | -68.3% |
| Suppliers | 440/4 | €7,004 | €2,221 | -€4,783 | -68.3% |
| Taxes, remuneration and social security | 45 | €27,922 | €39,905 | +€11,983 | +42.9% |
| Taxes | 450/3 | €22,729 | €37,918 | +€15,189 | +66.8% |
| Remuneration and social security | 454/9 | €5,193 | €1,987 | -€3,206 | -61.7% |
| Other amounts payable | 47/48 | €107,998 | €77,886 | -€30,113 | -27.9% |
| Accrued charges and deferred income | 492/3 | - | €1,467 | +€1,467 | |
| Non-recurring operating income | 76A | €739 | - | -€739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,083 | €5,482 | +€2,399 | +77.8% |
| Other operating charges | 640/8 | - | €473 | +€473 | |
| Non-recurring operating charges | 66A | €3,366 | - | -€3,366 | |
| Gross operating margin | 9900 | €78,174 | €85,544 | +€7,370 | +9.4% |
| Operating profit (loss) | 9901 | €71,725 | €79,589 | +€7,864 | +11.0% |
| Financial income | 75/76B | €3 | €25 | +€22 | +880% |
| Recurring financial income | 75 | €3 | €25 | +€22 | +880% |
| Financial charges | 65/66B | €2,401 | €2,876 | +€476 | +19.8% |
| Recurring financial charges | 65 | €2,401 | €2,876 | +€476 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €69,327 | €76,738 | +€7,411 | +10.7% |
| Income taxes | 67/77 | €15,512 | €17,263 | +€1,751 | +11.3% |
| Profit (loss) for the period | 9904 | €53,815 | €59,475 | +€5,660 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,815 | €59,475 | +€5,660 | +10.5% |
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 20 October 2026 via checked.be.