ANIPAS: 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.
ANIPAS
Largest movements
- Cash -€53,138
down €53,138 (-49.5%), from €107,385 to €54,247
mainly Accrued charges and deferred income (-€33,352) and Tax, wage and social debts (-€16,980)
- Deferred charges and accrued income -€14,632
down €14,632 (-17.6%), from €83,024 to €68,392
- Tangible fixed assets -€11,661
down €11,661 (-36.1%), from €32,299 to €20,638
of which Furniture and vehicles: -€10,272
- Stocks and contracts +€9,752
up €9,752 (+3.2%), from €304,481 to €314,233
- Receivables within one year +€6,632
up €6,632 (+9.4%), from €70,233 to €76,865
of which Other amounts receivable: +€7,038
- Accrued charges and deferred income -€33,352
down €33,352 (-77.5%), from €43,011 to €9,659
- Tax, wage and social debts -€16,980
down €16,980 (-28.1%), from €60,412 to €43,432
of which Taxes: -€10,709
- Profit (loss) carried forward -€16,908
new in 2024: -€16,908
- Short-term financial debts +€10,656
up €10,656 (+82.8%), from €12,863 to €23,519
- Trade debts +€9,220
up €9,220 (+3.2%), from €288,803 to €298,023
- Staff costs +€15,723
up €15,723 (+5.5%), from €285,680 to €301,403
- Financial charges +€11,984
up €11,984 (+82.9%), from €14,460 to €26,444
of which Financial charges: +€11,897
- Taxes -€6,015
no longer reported in 2024 (was €6,015)
- Gross operating margin -€3,799
down €3,799 (-1.2%), from €329,111 to €325,312
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.
Derived cash bridge
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 | €609,486 | €547,923 | -€61,563 | -10.1% |
| Formation expenses | 20 | €1,539 | €2,775 | +€1,236 | +80.3% |
| Fixed assets | 21/28 | €42,824 | €31,411 | -€11,413 | -26.7% |
| Tangible fixed assets | 22/27 | €32,299 | €20,638 | -€11,661 | -36.1% |
| Plant, machinery and equipment | 23 | €5,425 | €4,036 | -€1,389 | -25.6% |
| Furniture and vehicles | 24 | €26,874 | €16,602 | -€10,272 | -38.2% |
| Financial fixed assets | 28 | €10,525 | €10,773 | +€248 | +2.4% |
| Current assets | 29/58 | €565,123 | €513,737 | -€51,386 | -9.1% |
| Stocks and contracts in progress | 3 | €304,481 | €314,233 | +€9,752 | +3.2% |
| Stocks | 30/36 | €304,481 | €314,233 | +€9,752 | +3.2% |
| Amounts receivable within one year | 40/41 | €70,233 | €76,865 | +€6,632 | +9.4% |
| Trade receivables | 40 | €18,069 | €17,663 | -€406 | -2.2% |
| Other amounts receivable | 41 | €52,164 | €59,202 | +€7,038 | +13.5% |
| Cash at bank and in hand | 54/58 | €107,385 | €54,247 | -€53,138 | -49.5% |
| Deferred charges and accrued income | 490/1 | €83,024 | €68,392 | -€14,632 | -17.6% |
| Total equity and liabilities | 10/49 | €609,486 | €547,923 | -€61,563 | -10.1% |
| Equity | 10/15 | €164,809 | €147,901 | -€16,908 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €146,209 | €146,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €144,349 | €144,349 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€16,908 | -€16,908 | |
| Amounts payable | 17/49 | €444,677 | €400,022 | -€44,655 | -10.0% |
| Amounts payable after more than one year | 17 | €9,126 | - | -€9,126 | |
| Financial debts | 170/4 | €9,126 | - | -€9,126 | |
| Amounts payable within one year | 42/48 | €392,540 | €390,363 | -€2,177 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €30,462 | €25,389 | -€5,073 | -16.7% |
| Financial debts | 43 | €12,863 | €23,519 | +€10,656 | +82.8% |
| Credit institutions | 430/8 | €12,863 | €23,519 | +€10,656 | +82.8% |
| Trade debts | 44 | €288,803 | €298,023 | +€9,220 | +3.2% |
| Suppliers | 440/4 | €288,803 | €298,023 | +€9,220 | +3.2% |
| Taxes, remuneration and social security | 45 | €60,412 | €43,432 | -€16,980 | -28.1% |
| Taxes | 450/3 | €16,307 | €5,598 | -€10,709 | -65.7% |
| Remuneration and social security | 454/9 | €44,105 | €37,834 | -€6,271 | -14.2% |
| Accrued charges and deferred income | 492/3 | €43,011 | €9,659 | -€33,352 | -77.5% |
| Remuneration, social security and pensions | 62 | €285,680 | €301,403 | +€15,723 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,948 | €14,002 | +€1,054 | +8.1% |
| Other operating charges | 640/8 | €3,653 | €2,993 | -€660 | -18.1% |
| Gross operating margin | 9900 | €329,111 | €325,312 | -€3,799 | -1.2% |
| Operating profit (loss) | 9901 | €26,830 | €6,914 | -€19,916 | -74.2% |
| Financial income | 75/76B | - | €2,622 | +€2,622 | |
| Recurring financial income | 75 | - | €2,622 | +€2,622 | |
| Financial charges | 65/66B | €14,460 | €26,444 | +€11,984 | +82.9% |
| Recurring financial charges | 65 | €14,460 | €26,357 | +€11,897 | +82.3% |
| Non-recurring financial charges | 66B | - | €87 | +€87 | |
| Profit (loss) for the period before taxes | 9903 | €12,370 | -€16,908 | -€29,278 | |
| Income taxes | 67/77 | €6,015 | - | -€6,015 | |
| Profit (loss) for the period | 9904 | €6,355 | -€16,908 | -€23,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,355 | -€16,908 | -€23,263 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.