ANIROMA: 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.
ANIROMA
Largest movements
- Tangible fixed assets -€10,633
down €10,633 (-31.5%), from €33,741 to €23,108
of which Furniture and vehicles: -€10,274
- Receivables within one year +€3,991
up €3,991 (+46.9%), from €8,507 to €12,498
of which Trade receivables: +€5,764
- Cash +€2,014
up €2,014 (+5.9%), from €34,101 to €36,115
mainly Depreciation (+€10,633) and Other debts (+€1,760)
- Profit (loss) carried forward -€7,399
down €7,399 (-14.5%), from €51,063 to €43,664
- Other debts +€1,760
up €1,760 (+9.6%), from €18,370 to €20,130
- Tax, wage and social debts +€1,274
new in 2025: €1,274
- Gross operating margin -€17,792
down €17,792 (-79.1%), from €22,491 to €4,699
- Taxes -€2,138
down €2,138 (-86.7%), from €2,466 to €328
- Write-downs -€537
no longer reported in 2025 (was €537)
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.
Derived cash bridge
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 | €78,096 | €73,341 | -€4,755 | -6.1% |
| Fixed assets | 21/28 | €33,741 | €23,108 | -€10,633 | -31.5% |
| Tangible fixed assets | 22/27 | €33,741 | €23,108 | -€10,633 | -31.5% |
| Plant, machinery and equipment | 23 | €843 | €484 | -€359 | -42.6% |
| Furniture and vehicles | 24 | €32,898 | €22,624 | -€10,274 | -31.2% |
| Current assets | 29/58 | €44,355 | €50,233 | +€5,878 | +13.3% |
| Amounts receivable within one year | 40/41 | €8,507 | €12,498 | +€3,991 | +46.9% |
| Trade receivables | 40 | €4,737 | €10,501 | +€5,764 | +122% |
| Other amounts receivable | 41 | €3,770 | €1,997 | -€1,773 | -47.0% |
| Cash at bank and in hand | 54/58 | €34,101 | €36,115 | +€2,014 | +5.9% |
| Deferred charges and accrued income | 490/1 | €1,747 | €1,620 | -€127 | -7.3% |
| Total equity and liabilities | 10/49 | €78,096 | €73,341 | -€4,755 | -6.1% |
| Equity | 10/15 | €59,163 | €51,764 | -€7,399 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,063 | €43,664 | -€7,399 | -14.5% |
| Amounts payable | 17/49 | €18,933 | €21,577 | +€2,644 | +14.0% |
| Amounts payable within one year | 42/48 | €18,933 | €21,577 | +€2,644 | +14.0% |
| Trade debts | 44 | €563 | €173 | -€390 | -69.3% |
| Suppliers | 440/4 | €563 | €173 | -€390 | -69.3% |
| Taxes, remuneration and social security | 45 | - | €1,274 | +€1,274 | |
| Taxes | 450/3 | - | €1,274 | +€1,274 | |
| Other amounts payable | 47/48 | €18,370 | €20,130 | +€1,760 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,648 | €10,633 | -€15 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €537 | - | -€537 | |
| Other operating charges | 640/8 | €1,132 | €1,166 | +€34 | +3.0% |
| Gross operating margin | 9900 | €22,491 | €4,699 | -€17,792 | -79.1% |
| Operating profit (loss) | 9901 | €10,174 | -€7,100 | -€17,274 | |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €54 | €55 | +€1 | +1.9% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €10,120 | -€7,071 | -€17,191 | |
| Income taxes | 67/77 | €2,466 | €328 | -€2,138 | -86.7% |
| Profit (loss) for the period | 9904 | €7,654 | -€7,399 | -€15,053 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,654 | -€7,399 | -€15,053 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.