ANIMATO: 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.
ANIMATO
Largest movements
- Cash +€188,004
up €188,004 (+203%), from €92,409 to €280,413
mainly Current investments (+€100,000) and Net result for the year (+€68,820)
- Current investments -€100,000
no longer reported in 2026 (was €100,000)
- Tangible fixed assets -€33,221
down €33,221 (-18.4%), from €180,934 to €147,713
of which Furniture and vehicles: -€18,671
- Stocks and contracts -€17,248
down €17,248 (-21.7%), from €79,660 to €62,411
- Receivables within one year -€6,782
no longer reported in 2026 (was €6,782)
of which Trade receivables: -€4,048
- Reserves +€68,820
up €68,820 (+21.4%), from €321,681 to €390,501
of which Distributable reserves: +€68,820
- Debts after one year -€34,472
down €34,472 (-79.5%), from €43,340 to €8,868
- Trade debts -€17,517
down €17,517 (-91.9%), from €19,066 to €1,550
- Tax, wage and social debts +€16,367
up €16,367 (+61.6%), from €26,591 to €42,958
of which Taxes: +€17,978
- Gross operating margin +€43,932
up €43,932 (+12.8%), from €344,509 to €388,440
- Staff costs -€34,396
down €34,396 (-12.0%), from €287,303 to €252,907
- Taxes +€20,078
up €20,078 (+265%), from €7,564 to €27,642
- Depreciation +€13,742
up €13,742 (+66.0%), from €20,814 to €34,556
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 | €462,205 | €496,948 | +€34,743 | +7.5% |
| Fixed assets | 21/28 | €180,934 | €147,713 | -€33,221 | -18.4% |
| Tangible fixed assets | 22/27 | €180,934 | €147,713 | -€33,221 | -18.4% |
| Land and buildings | 22 | €91,228 | €79,893 | -€11,334 | -12.4% |
| Plant, machinery and equipment | 23 | €20,275 | €17,059 | -€3,216 | -15.9% |
| Furniture and vehicles | 24 | €69,432 | €50,761 | -€18,671 | -26.9% |
| Current assets | 29/58 | €281,271 | €349,235 | +€67,964 | +24.2% |
| Stocks and contracts in progress | 3 | €79,660 | €62,411 | -€17,248 | -21.7% |
| Stocks | 30/36 | €79,660 | €62,411 | -€17,248 | -21.7% |
| Amounts receivable within one year | 40/41 | €6,782 | - | -€6,782 | |
| Trade receivables | 40 | €4,048 | - | -€4,048 | |
| Other amounts receivable | 41 | €2,734 | - | -€2,734 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €92,409 | €280,413 | +€188,004 | +203% |
| Deferred charges and accrued income | 490/1 | €2,420 | €6,411 | +€3,991 | +165% |
| Total equity and liabilities | 10/49 | €462,205 | €496,948 | +€34,743 | +7.5% |
| Equity | 10/15 | €340,281 | €409,101 | +€68,820 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €321,681 | €390,501 | +€68,820 | +21.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €319,821 | €388,641 | +€68,820 | +21.5% |
| Amounts payable | 17/49 | €121,924 | €87,847 | -€34,077 | -27.9% |
| Amounts payable after more than one year | 17 | €43,340 | €8,868 | -€34,472 | -79.5% |
| Financial debts | 170/4 | €43,340 | €8,868 | -€34,472 | -79.5% |
| Amounts payable within one year | 42/48 | €78,584 | €78,979 | +€395 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €32,927 | €34,472 | +€1,544 | +4.7% |
| Trade debts | 44 | €19,066 | €1,550 | -€17,517 | -91.9% |
| Suppliers | 440/4 | €19,066 | €1,550 | -€17,517 | -91.9% |
| Taxes, remuneration and social security | 45 | €26,591 | €42,958 | +€16,367 | +61.6% |
| Taxes | 450/3 | €4,811 | €22,789 | +€17,978 | +374% |
| Remuneration and social security | 454/9 | €21,779 | €20,169 | -€1,611 | -7.4% |
| Remuneration, social security and pensions | 62 | €287,303 | €252,907 | -€34,396 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,814 | €34,556 | +€13,742 | +66.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,337 | - | -€3,337 | |
| Other operating charges | 640/8 | €2,438 | €2,187 | -€251 | -10.3% |
| Gross operating margin | 9900 | €344,509 | €388,440 | +€43,932 | +12.8% |
| Operating profit (loss) | 9901 | €30,617 | €98,790 | +€68,173 | +223% |
| Financial income | 75/76B | €963 | €3,708 | +€2,745 | +285% |
| Recurring financial income | 75 | €963 | €3,708 | +€2,745 | +285% |
| Financial charges | 65/66B | €7,257 | €6,036 | -€1,221 | -16.8% |
| Recurring financial charges | 65 | €7,257 | €6,036 | -€1,221 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €24,323 | €96,462 | +€72,139 | +297% |
| Income taxes | 67/77 | €7,564 | €27,642 | +€20,078 | +265% |
| Profit (loss) for the period | 9904 | €16,759 | €68,820 | +€52,061 | +311% |
| Profit (loss) for the period to be appropriated | 9905 | €16,759 | €68,820 | +€52,061 | +311% |
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 26 October 2026 via checked.be.