Anima Research: 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 Research
Largest movements
- Cash +€3.5m
up €3.5m (+3,749%), from €92,650 to €3.6m
mainly Short-term financial debts (+€1.7m) and Contributions, distributions and other (+€1.6m)
- Receivables after one year -€906,820
down €906,820 (-100%), from €906,820 to €0
- Deferred charges and accrued income +€542,778
up €542,778 (+8,324%), from €6,521 to €549,299
- Receivables within one year -€467,467
down €467,467 (-20.4%), from €2.3m to €1.8m
of which Other amounts receivable: -€381,434
- Tangible fixed assets -€108,421
down €108,421 (-8.3%), from €1.3m to €1.2m
of which Other tangible fixed assets: -€184,442
- Short-term financial debts +€1.7m
up €1.7m, from €0 to €1.7m
- Contributions +€1.6m
up €1.6m (+2,520%), from €63,500 to €1.7m
- Reserves +€950,304
up €950,304 (+36.0%), from €2.6m to €3.6m
of which Tax-exempt reserves: +€997,770
- Tax, wage and social debts -€595,498
down €595,498 (-88.7%), from €671,675 to €76,176
of which Taxes: -€597,464
- Profit (loss) carried forward -€419,248
down €419,248, from €0 to -€419,248
- Gross operating margin -€718,662
down €718,662 (-26.8%), from €2.7m to €2.0m
- Taxes -€483,612
down €483,612 (-72.7%), from €665,344 to €181,732
- Staff costs +€75,208
up €75,208 (+19.9%), from €378,318 to €453,527
- Other operating charges +€42,763
up €42,763 (+679%), from €6,300 to €49,063
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,712,706 | €7,246,787 | +€2.5m | +53.8% |
| Fixed assets | 21/28 | €1,401,438 | €1,293,267 | -€108,171 | -7.7% |
| Tangible fixed assets | 22/27 | €1,302,835 | €1,194,414 | -€108,421 | -8.3% |
| Land and buildings | 22 | €451,057 | €499,087 | +€48,030 | +10.6% |
| Plant, machinery and equipment | 23 | €29,004 | €47,193 | +€18,189 | +62.7% |
| Furniture and vehicles | 24 | €119,756 | €84,920 | -€34,836 | -29.1% |
| Leasing and similar rights | 25 | - | €30,888 | +€30,888 | |
| Other tangible fixed assets | 26 | €647,269 | €462,826 | -€184,442 | -28.5% |
| Assets under construction and advance payments | 27 | €55,750 | €69,500 | +€13,750 | +24.7% |
| Financial fixed assets | 28 | €98,603 | €98,853 | +€250 | +0.3% |
| Current assets | 29/58 | €3,311,267 | €5,953,521 | +€2.6m | +79.8% |
| Amounts receivable after more than one year | 29 | €906,820 | €0 | -€906,820 | -100% |
| Other amounts receivable | 291 | €906,820 | €0 | -€906,820 | -100% |
| Amounts receivable within one year | 40/41 | €2,295,777 | €1,828,310 | -€467,467 | -20.4% |
| Trade receivables | 40 | €1,333,126 | €1,247,093 | -€86,033 | -6.5% |
| Other amounts receivable | 41 | €962,651 | €581,217 | -€381,434 | -39.6% |
| Current investments | 50/53 | €9,500 | €9,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,650 | €3,566,412 | +€3.5m | +3,749% |
| Deferred charges and accrued income | 490/1 | €6,521 | €549,299 | +€542,778 | +8,324% |
| Total equity and liabilities | 10/49 | €4,712,706 | €7,246,787 | +€2.5m | +53.8% |
| Equity | 10/15 | €2,703,973 | €4,835,029 | +€2.1m | +78.8% |
| Contributions | 10/11 | €63,500 | €1,663,500 | +€1.6m | +2,520% |
| Reserves | 13 | €2,640,473 | €3,590,777 | +€950,304 | +36.0% |
| Tax-exempt reserves | 132 | - | €997,770 | +€997,770 | |
| Distributable reserves | 133 | €2,640,473 | €2,593,007 | -€47,466 | -1.8% |
| Profit (loss) carried forward | 14 | €0 | -€419,248 | -€419,248 | |
| Amounts payable | 17/49 | €2,008,732 | €2,411,758 | +€403,026 | +20.1% |
| Amounts payable after more than one year | 17 | €149,437 | €104,782 | -€44,656 | -29.9% |
| Financial debts | 170/4 | €149,437 | €104,782 | -€44,656 | -29.9% |
| Amounts payable within one year | 42/48 | €1,859,295 | €2,269,238 | +€409,943 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €148,120 | €73,298 | -€74,822 | -50.5% |
| Financial debts | 43 | €0 | €1,656,269 | +€1.7m | |
| Credit institutions | 430/8 | €0 | €1,656,269 | +€1.7m | |
| Trade debts | 44 | €805,844 | €457,745 | -€348,099 | -43.2% |
| Suppliers | 440/4 | €805,844 | €457,745 | -€348,099 | -43.2% |
| Taxes, remuneration and social security | 45 | €671,675 | €76,176 | -€595,498 | -88.7% |
| Taxes | 450/3 | €615,945 | €18,480 | -€597,464 | -97.0% |
| Remuneration and social security | 454/9 | €55,730 | €57,696 | +€1,966 | +3.5% |
| Other amounts payable | 47/48 | €233,656 | €5,750 | -€227,906 | -97.5% |
| Accrued charges and deferred income | 492/3 | €0 | €37,738 | +€37,738 | |
| Non-recurring operating income | 76A | €12,409 | €0 | -€12,409 | -100% |
| Remuneration, social security and pensions | 62 | €378,318 | €453,527 | +€75,208 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €259,475 | €277,366 | +€17,891 | +6.9% |
| Other operating charges | 640/8 | €6,300 | €49,063 | +€42,763 | +679% |
| Non-recurring operating charges | 66A | €50,307 | €451,237 | +€400,930 | +797% |
| Gross operating margin | 9900 | €2,678,227 | €1,959,566 | -€718,662 | -26.8% |
| Operating profit (loss) | 9901 | €1,983,827 | €728,373 | -€1.3m | -63.3% |
| Financial income | 75/76B | €35,696 | €30,136 | -€5,560 | -15.6% |
| Recurring financial income | 75 | €35,696 | €30,136 | -€5,560 | -15.6% |
| Financial charges | 65/66B | €49,967 | €45,720 | -€4,246 | -8.5% |
| Recurring financial charges | 65 | €49,967 | €45,720 | -€4,246 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €1,969,557 | €712,788 | -€1.3m | -63.8% |
| Income taxes | 67/77 | €665,344 | €181,732 | -€483,612 | -72.7% |
| Profit (loss) for the period | 9904 | €1,304,213 | €531,056 | -€773,157 | -59.3% |
| Transfer to tax-exempt reserves | 689 | - | €997,770 | +€997,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,304,213 | -€466,714 | -€1.8m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.