ANIMMA: 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.
ANIMMA
Largest movements
- Tangible fixed assets -€117,565
down €117,565 (-1.9%), from €6.1m to €6.0m
of which Plant, machinery and equipment: -€91,028
- Cash -€79,810
down €79,810 (-37.5%), from €213,098 to €133,288
mainly Debts after one year (-€482,382) and Investment in fixed assets (net) (-€200,381)
- Debts after one year -€482,382
down €482,382 (-20.3%), from €2.4m to €1.9m
- Short-term financial debts +€297,775
up €297,775 (+50.3%), from €592,425 to €890,199
of which Other loans: +€300,000
- Profit (loss) carried forward +€77,172
up €77,172 (+82.6%), from €93,452 to €170,624
- Gross operating margin -€129,039
down €129,039 (-13.2%), from €975,115 to €846,076
- Staff costs -€36,816
down €36,816 (-21.4%), from €172,317 to €135,501
- Depreciation -€32,057
down €32,057 (-9.1%), from €352,405 to €320,347
- Financial charges -€13,970
down €13,970 (-12.6%), from €110,500 to €96,530
- Taxes -€12,405
down €12,405 (-17.0%), from €72,959 to €60,554
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 | €6,494,013 | €6,243,125 | -€250,887 | -3.9% |
| Fixed assets | 21/28 | €6,084,130 | €5,964,163 | -€119,967 | -2.0% |
| Intangible fixed assets | 21 | €2,401 | - | -€2,401 | |
| Tangible fixed assets | 22/27 | €6,081,729 | €5,964,163 | -€117,565 | -1.9% |
| Land and buildings | 22 | €4,483,784 | €4,428,497 | -€55,287 | -1.2% |
| Plant, machinery and equipment | 23 | €1,594,147 | €1,503,119 | -€91,028 | -5.7% |
| Furniture and vehicles | 24 | €3,797 | €32,547 | +€28,750 | +757.1% |
| Current assets | 29/58 | €409,883 | €278,962 | -€130,921 | -31.9% |
| Stocks and contracts in progress | 3 | €15,685 | €13,946 | -€1,738 | -11.1% |
| Stocks | 30/36 | €15,685 | €13,946 | -€1,738 | -11.1% |
| Amounts receivable within one year | 40/41 | €179,634 | €130,199 | -€49,435 | -27.5% |
| Trade receivables | 40 | €110,491 | €49,116 | -€61,376 | -55.5% |
| Other amounts receivable | 41 | €69,143 | €81,084 | +€11,941 | +17.3% |
| Cash at bank and in hand | 54/58 | €213,098 | €133,288 | -€79,810 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,466 | €1,528 | +€63 | +4.3% |
| Total equity and liabilities | 10/49 | €6,494,013 | €6,243,125 | -€250,887 | -3.9% |
| Equity | 10/15 | €2,455,624 | €2,532,796 | +€77,172 | +3.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Revaluation surpluses | 12 | €87,172 | €87,172 | = | 0.0% |
| Reserves | 13 | €2,025,000 | €2,025,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000,000 | €2,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,452 | €170,624 | +€77,172 | +82.6% |
| Amounts payable | 17/49 | €4,038,388 | €3,710,329 | -€328,059 | -8.1% |
| Amounts payable after more than one year | 17 | €2,374,090 | €1,891,709 | -€482,382 | -20.3% |
| Financial debts | 170/4 | €2,374,090 | €1,891,709 | -€482,382 | -20.3% |
| Amounts payable within one year | 42/48 | €1,663,118 | €1,817,396 | +€154,278 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €531,821 | €482,382 | -€49,439 | -9.3% |
| Financial debts | 43 | €592,425 | €890,199 | +€297,775 | +50.3% |
| Credit institutions | 430/8 | €342,425 | €340,199 | -€2,225 | -0.6% |
| Other loans | 439 | €250,000 | €550,000 | +€300,000 | +120.0% |
| Trade debts | 44 | €357,620 | €336,799 | -€20,822 | -5.8% |
| Suppliers | 440/4 | €357,620 | €336,799 | -€20,822 | -5.8% |
| Taxes, remuneration and social security | 45 | €26,667 | €1,999 | -€24,668 | -92.5% |
| Taxes | 450/3 | €18,211 | €1,999 | -€16,212 | -89.0% |
| Remuneration and social security | 454/9 | €8,456 | - | -€8,456 | |
| Other amounts payable | 47/48 | €154,585 | €106,017 | -€48,568 | -31.4% |
| Accrued charges and deferred income | 492/3 | €1,180 | €1,225 | +€45 | +3.8% |
| Non-recurring operating income | 76A | €124,277 | €6,217 | -€118,060 | -95.0% |
| Remuneration, social security and pensions | 62 | €172,317 | €135,501 | -€36,816 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,405 | €320,347 | -€32,057 | -9.1% |
| Other operating charges | 640/8 | €54,702 | €56,426 | +€1,724 | +3.2% |
| Gross operating margin | 9900 | €975,115 | €846,076 | -€129,039 | -13.2% |
| Operating profit (loss) | 9901 | €395,691 | €333,802 | -€61,890 | -15.6% |
| Financial income | 75/76B | €677 | €454 | -€222 | -32.9% |
| Recurring financial income | 75 | €677 | €454 | -€222 | -32.9% |
| Financial charges | 65/66B | €110,500 | €96,530 | -€13,970 | -12.6% |
| Recurring financial charges | 65 | €110,500 | €96,530 | -€13,970 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €285,868 | €237,726 | -€48,142 | -16.8% |
| Income taxes | 67/77 | €72,959 | €60,554 | -€12,405 | -17.0% |
| Profit (loss) for the period | 9904 | €212,908 | €177,172 | -€35,737 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €212,908 | €177,172 | -€35,737 | -16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.