ANIMUS: what changed
ANIMUS
Largest movements
- Tangible fixed assets -€33,850
down €33,850 (-46.2%), from €73,306 to €39,456
of which Plant, machinery and equipment: -€27,307
- Current investments +€7,000
up €7,000 (+140%), from €5,000 to €12,000
- Cash +€2,944
up €2,944 (+46.4%), from €6,350 to €9,294
mainly Depreciation (+€35,093) and Tax, wage and social debts (+€12,822)
- Deferred charges and accrued income +€2,400
new in 2025: €2,400
- Receivables within one year -€1,851
down €1,851 (-5.0%), from €37,129 to €35,278
of which Trade receivables: -€1,307
- Trade debts -€36,100
down €36,100 (-88.3%), from €40,905 to €4,806
- Tax, wage and social debts +€12,822
up €12,822 (+328%), from €3,908 to €16,730
- Current portion of long-term debt -€3,017
down €3,017 (-100%), from €3,017 to €0
- Reserves +€2,827
up €2,827 (+5.5%), from €51,248 to €54,075
- Gross operating margin +€7,109
up €7,109 (+15.2%), from €46,692 to €53,801
- Other operating charges +€3,556
up €3,556 (+35.9%), from €9,892 to €13,448
- Taxes +€1,610
up €1,610 (+233%), from €690 to €2,300
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,785 | €98,429 | -€23,357 | -19.2% |
| Fixed assets | 21/28 | €73,306 | €39,456 | -€33,850 | -46.2% |
| Tangible fixed assets | 22/27 | €73,306 | €39,456 | -€33,850 | -46.2% |
| Plant, machinery and equipment | 23 | €50,913 | €23,606 | -€27,307 | -53.6% |
| Furniture and vehicles | 24 | €22,393 | €15,850 | -€6,543 | -29.2% |
| Current assets | 29/58 | €48,479 | €58,972 | +€10,493 | +21.6% |
| Amounts receivable within one year | 40/41 | €37,129 | €35,278 | -€1,851 | -5.0% |
| Trade receivables | 40 | €31,697 | €30,389 | -€1,307 | -4.1% |
| Other amounts receivable | 41 | €5,433 | €4,889 | -€544 | -10.0% |
| Current investments | 50/53 | €5,000 | €12,000 | +€7,000 | +140% |
| Cash at bank and in hand | 54/58 | €6,350 | €9,294 | +€2,944 | +46.4% |
| Deferred charges and accrued income | 490/1 | - | €2,400 | +€2,400 | |
| Total equity and liabilities | 10/49 | €121,785 | €98,429 | -€23,357 | -19.2% |
| Equity | 10/15 | €69,840 | €72,667 | +€2,827 | +4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €51,248 | €54,075 | +€2,827 | +5.5% |
| Distributable reserves | 133 | €51,248 | €54,075 | +€2,827 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €51,945 | €25,761 | -€26,184 | -50.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €51,945 | €25,761 | -€26,184 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €3,017 | €0 | -€3,017 | -100% |
| Financial debts | 43 | - | €64 | +€64 | |
| Credit institutions | 430/8 | - | €64 | +€64 | |
| Trade debts | 44 | €40,905 | €4,806 | -€36,100 | -88.3% |
| Suppliers | 440/4 | €40,905 | €4,806 | -€36,100 | -88.3% |
| Taxes, remuneration and social security | 45 | €3,908 | €16,730 | +€12,822 | +328% |
| Taxes | 450/3 | €3,908 | €16,730 | +€12,822 | +328% |
| Other amounts payable | 47/48 | €4,115 | €4,162 | +€47 | +1.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,030 | €35,093 | +€63 | +0.2% |
| Other operating charges | 640/8 | €9,892 | €13,448 | +€3,556 | +35.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €46,692 | €53,801 | +€7,109 | +15.2% |
| Operating profit (loss) | 9901 | €1,771 | €5,260 | +€3,489 | +197% |
| Financial income | 75/76B | €214 | €138 | -€77 | -35.8% |
| Recurring financial income | 75 | €214 | €138 | -€77 | -35.8% |
| Financial charges | 65/66B | €359 | €271 | -€88 | -24.6% |
| Recurring financial charges | 65 | €359 | €271 | -€88 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €1,626 | €5,127 | +€3,501 | +215% |
| Income taxes | 67/77 | €690 | €2,300 | +€1,610 | +233% |
| Profit (loss) for the period | 9904 | €936 | €2,827 | +€1,891 | +202% |
| Profit (loss) for the period to be appropriated | 9905 | €936 | €2,827 | +€1,891 | +202% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.