ANIMUS CONSULTING: 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.
ANIMUS CONSULTING
Largest movements
- Cash +€14,044
up €14,044 (+16.1%), from €87,490 to €101,535
mainly Net result for the year (+€46,257) and Depreciation (+€8,969)
- Receivables within one year +€5,744
up €5,744 (+27.8%), from €20,645 to €26,389
of which Trade receivables: +€5,350
- Tangible fixed assets -€4,230
down €4,230 (-20.2%), from €20,951 to €16,721
- Profit (loss) carried forward +€36,257
up €36,257 (+60.1%), from €60,343 to €96,600
- Other debts -€24,881
down €24,881 (-81.0%), from €30,718 to €5,836
- Reserves +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Trade debts -€2,781
down €2,781 (-49.7%), from €5,599 to €2,818
- Tax, wage and social debts -€2,710
down €2,710 (-12.5%), from €21,659 to €18,949
- Gross operating margin +€6,137
up €6,137 (+9.5%), from €64,852 to €70,990
- Taxes +€1,395
up €1,395 (+10.6%), from €13,211 to €14,606
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,933 | €145,819 | +€15,886 | +12.2% |
| Fixed assets | 21/28 | €20,951 | €16,721 | -€4,230 | -20.2% |
| Tangible fixed assets | 22/27 | €20,951 | €16,721 | -€4,230 | -20.2% |
| Furniture and vehicles | 24 | €20,951 | €16,721 | -€4,230 | -20.2% |
| Current assets | 29/58 | €108,982 | €129,098 | +€20,116 | +18.5% |
| Amounts receivable within one year | 40/41 | €20,645 | €26,389 | +€5,744 | +27.8% |
| Trade receivables | 40 | €20,645 | €25,995 | +€5,350 | +25.9% |
| Other amounts receivable | 41 | - | €394 | +€394 | |
| Cash at bank and in hand | 54/58 | €87,490 | €101,535 | +€14,044 | +16.1% |
| Deferred charges and accrued income | 490/1 | €846 | €1,174 | +€328 | +38.7% |
| Total equity and liabilities | 10/49 | €129,933 | €145,819 | +€15,886 | +12.2% |
| Equity | 10/15 | €71,343 | €117,600 | +€46,257 | +64.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Distributable reserves | 133 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Profit (loss) carried forward | 14 | €60,343 | €96,600 | +€36,257 | +60.1% |
| Amounts payable | 17/49 | €58,589 | €28,219 | -€30,371 | -51.8% |
| Amounts payable within one year | 42/48 | €57,976 | €27,603 | -€30,373 | -52.4% |
| Trade debts | 44 | €5,599 | €2,818 | -€2,781 | -49.7% |
| Suppliers | 440/4 | €5,599 | €2,818 | -€2,781 | -49.7% |
| Taxes, remuneration and social security | 45 | €21,659 | €18,949 | -€2,710 | -12.5% |
| Taxes | 450/3 | €21,659 | €18,949 | -€2,710 | -12.5% |
| Other amounts payable | 47/48 | €30,718 | €5,836 | -€24,881 | -81.0% |
| Accrued charges and deferred income | 492/3 | €614 | €616 | +€2 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,570 | €8,969 | +€399 | +4.7% |
| Other operating charges | 640/8 | €785 | €764 | -€20 | -2.6% |
| Gross operating margin | 9900 | €64,852 | €70,990 | +€6,137 | +9.5% |
| Operating profit (loss) | 9901 | €55,497 | €61,256 | +€5,759 | +10.4% |
| Financial charges | 65/66B | €66 | €393 | +€327 | +494.8% |
| Recurring financial charges | 65 | €66 | €393 | +€327 | +494.8% |
| Profit (loss) for the period before taxes | 9903 | €55,431 | €60,863 | +€5,432 | +9.8% |
| Income taxes | 67/77 | €13,211 | €14,606 | +€1,395 | +10.6% |
| Profit (loss) for the period | 9904 | €42,220 | €46,257 | +€4,037 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,220 | €46,257 | +€4,037 | +9.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.