ANIMANDO: 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.
ANIMANDO
Largest movements
- Receivables within one year +€16,262
up €16,262 (+130%), from €12,471 to €28,733
of which Trade receivables: +€16,262
- Tangible fixed assets -€7,428
down €7,428 (-3.2%), from €230,161 to €222,733
of which Land and buildings: -€7,174
- Reserves +€28,542
up €28,542 (+62.1%), from €45,936 to €74,478
- Debts after one year -€15,147
down €15,147 (-10.0%), from €151,914 to €136,766
- Accrued charges and deferred income -€8,806
down €8,806 (-100%), from €8,806 to €0
- Tax, wage and social debts +€5,026
up €5,026 (+70.5%), from €7,133 to €12,159
of which Taxes: +€6,526
- Trade debts -€2,864
down €2,864 (-48.9%), from €5,853 to €2,989
- Gross operating margin +€24,316
up €24,316 (+75.5%), from €32,202 to €56,519
- Taxes +€10,206
up €10,206 (+201%), from €5,084 to €15,290
- Depreciation -€2,856
down €2,856 (-27.8%), from €10,284 to €7,428
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €270,037 | €279,849 | +€9,811 | +3.6% |
| Fixed assets | 21/28 | €230,218 | €222,789 | -€7,428 | -3.2% |
| Tangible fixed assets | 22/27 | €230,161 | €222,733 | -€7,428 | -3.2% |
| Land and buildings | 22 | €228,866 | €221,692 | -€7,174 | -3.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,295 | €1,041 | -€254 | -19.6% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €39,820 | €57,059 | +€17,240 | +43.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €12,471 | €28,733 | +€16,262 | +130% |
| Trade receivables | 40 | €12,471 | €28,733 | +€16,262 | +130% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,296 | €27,939 | +€1,643 | +6.2% |
| Deferred charges and accrued income | 490/1 | €1,053 | €387 | -€666 | -63.2% |
| Total equity and liabilities | 10/49 | €270,037 | €279,849 | +€9,811 | +3.6% |
| Equity | 10/15 | €69,203 | €97,745 | +€28,542 | +41.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,936 | €74,478 | +€28,542 | +62.1% |
| Distributable reserves | 133 | €45,936 | €74,478 | +€28,542 | +62.1% |
| Profit (loss) carried forward | 14 | €17,067 | €17,067 | = | 0.0% |
| Amounts payable | 17/49 | €200,835 | €182,104 | -€18,731 | -9.3% |
| Amounts payable after more than one year | 17 | €151,914 | €136,766 | -€15,147 | -10.0% |
| Financial debts | 170/4 | €151,914 | €136,766 | -€15,147 | -10.0% |
| Amounts payable within one year | 42/48 | €40,115 | €45,337 | +€5,223 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €14,925 | €15,147 | +€222 | +1.5% |
| Trade debts | 44 | €5,853 | €2,989 | -€2,864 | -48.9% |
| Suppliers | 440/4 | €5,853 | €2,989 | -€2,864 | -48.9% |
| Taxes, remuneration and social security | 45 | €7,133 | €12,159 | +€5,026 | +70.5% |
| Taxes | 450/3 | €5,633 | €12,159 | +€6,526 | +116% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €12,204 | €15,042 | +€2,838 | +23.3% |
| Accrued charges and deferred income | 492/3 | €8,806 | €0 | -€8,806 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,284 | €7,428 | -€2,856 | -27.8% |
| Other operating charges | 640/8 | €2,567 | €2,853 | +€286 | +11.1% |
| Gross operating margin | 9900 | €32,202 | €56,519 | +€24,316 | +75.5% |
| Operating profit (loss) | 9901 | €19,352 | €46,238 | +€26,886 | +139% |
| Financial income | 75/76B | €26 | €69 | +€43 | +164% |
| Recurring financial income | 75 | €26 | €69 | +€43 | +164% |
| Financial charges | 65/66B | €2,694 | €2,474 | -€220 | -8.2% |
| Recurring financial charges | 65 | €2,694 | €2,474 | -€220 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €16,684 | €43,833 | +€27,149 | +163% |
| Income taxes | 67/77 | €5,084 | €15,290 | +€10,206 | +201% |
| Profit (loss) for the period | 9904 | €11,599 | €28,542 | +€16,943 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €11,599 | €28,542 | +€16,943 | +146% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.