ANIMAR: what changed
Two fiscal 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.
ANIMAR
Largest movements
- Current investments +€50,000
up €50,000 (+41.9%), from €119,206 to €169,206
- Tangible fixed assets -€36,727
down €36,727 (-10.9%), from €337,206 to €300,479
of which Land and buildings: -€19,315
- Cash +€24,737
up €24,737 (+28.8%), from €85,964 to €110,701
mainly Depreciation (+€36,727) and Net result for the year (+€23,028)
- Receivables within one year -€12,738
down €12,738 (-89.7%), from €14,204 to €1,465
of which Trade receivables: -€8,417
- Reserves +€23,028
up €23,028 (+25.9%), from €88,984 to €112,012
of which Distributable reserves: +€23,028
- Financial charges -€76,540
down €76,540 (-99.9%), from €76,611 to €71
- Gross operating margin +€38,644
up €38,644 (+178.7%), from €21,623 to €60,267
- Other operating charges -€8,350
down €8,350 (-73.4%), from €11,382 to €3,032
- Financial income +€3,374
up €3,374 (+222.0%), from €1,520 to €4,894
- Depreciation +€2,773
up €2,773 (+8.2%), from €33,953 to €36,727
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.
Cash bridge derived
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 | €559,592 | €585,289 | +€25,697 | +4.6% |
| Fixed assets | 21/28 | €339,706 | €302,979 | -€36,727 | -10.8% |
| Tangible fixed assets | 22/27 | €337,206 | €300,479 | -€36,727 | -10.9% |
| Land and buildings | 22 | €267,975 | €248,660 | -€19,315 | -7.2% |
| Plant, machinery and equipment | 23 | €2,195 | €946 | -€1,249 | -56.9% |
| Furniture and vehicles | 24 | €57,173 | €43,101 | -€14,072 | -24.6% |
| Other tangible fixed assets | 26 | €9,863 | €7,772 | -€2,091 | -21.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €219,886 | €282,309 | +€62,423 | +28.4% |
| Amounts receivable within one year | 40/41 | €14,204 | €1,465 | -€12,738 | -89.7% |
| Trade receivables | 40 | €8,417 | - | -€8,417 | |
| Other amounts receivable | 41 | €5,787 | €1,465 | -€4,321 | -74.7% |
| Current investments | 50/53 | €119,206 | €169,206 | +€50,000 | +41.9% |
| Cash at bank and in hand | 54/58 | €85,964 | €110,701 | +€24,737 | +28.8% |
| Deferred charges and accrued income | 490/1 | €512 | €937 | +€425 | +82.8% |
| Total equity and liabilities | 10/49 | €559,592 | €585,289 | +€25,697 | +4.6% |
| Equity | 10/15 | €559,111 | €582,138 | +€23,028 | +4.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €88,984 | €112,012 | +€23,028 | +25.9% |
| Non-distributable reserves | 130/1 | €16,382 | €16,382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,382 | €16,382 | = | 0.0% |
| Distributable reserves | 133 | €72,602 | €95,630 | +€23,028 | +31.7% |
| Profit (loss) carried forward | 14 | €451,576 | €451,576 | = | 0.0% |
| Amounts payable | 17/49 | €481 | €3,150 | +€2,669 | +554.5% |
| Amounts payable within one year | 42/48 | €481 | €3,150 | +€2,669 | +554.5% |
| Trade debts | 44 | €320 | €123 | -€197 | -61.6% |
| Suppliers | 440/4 | €320 | €123 | -€197 | -61.6% |
| Taxes, remuneration and social security | 45 | €161 | €3,027 | +€2,866 | +1778.8% |
| Taxes | 450/3 | €161 | €3,027 | +€2,866 | +1778.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,953 | €36,727 | +€2,773 | +8.2% |
| Other operating charges | 640/8 | €11,382 | €3,032 | -€8,350 | -73.4% |
| Gross operating margin | 9900 | €21,623 | €60,267 | +€38,644 | +178.7% |
| Operating profit (loss) | 9901 | -€23,712 | €20,508 | +€44,221 | |
| Financial income | 75/76B | €1,520 | €4,894 | +€3,374 | +222.0% |
| Recurring financial income | 75 | €1,520 | €4,894 | +€3,374 | +222.0% |
| Financial charges | 65/66B | €76,611 | €71 | -€76,540 | -99.9% |
| Recurring financial charges | 65 | €76,611 | €71 | -€76,540 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€98,803 | €25,331 | +€124,134 | |
| Income taxes | 67/77 | - | €2,303 | +€2,303 | |
| Profit (loss) for the period | 9904 | -€98,803 | €23,028 | +€121,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,803 | €23,028 | +€121,831 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.