ANIS: 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.
ANIS
Largest movements
- Cash +€20,040
up €20,040 (+16.9%), from €118,555 to €138,595
mainly Net result for the year (+€67,352) and Depreciation (+€6,300)
- Profit (loss) carried forward +€58,181
up €58,181 (+19.7%), from €295,048 to €353,229
- Trade debts -€24,635
down €24,635 (-59.5%), from €41,416 to €16,781
- Tax, wage and social debts -€22,391
down €22,391 (-28.2%), from €79,517 to €57,126
of which Remuneration and social security: -€40,032
- Other operating charges +€17,135
up €17,135 (+608%), from €2,820 to €19,955
- Gross operating margin -€7,908
down €7,908 (-2.5%), from €315,134 to €307,226
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 | €455,291 | €470,199 | +€14,908 | +3.3% |
| Fixed assets | 21/28 | €14,359 | €11,874 | -€2,485 | -17.3% |
| Tangible fixed assets | 22/27 | €14,054 | €11,569 | -€2,485 | -17.7% |
| Plant, machinery and equipment | 23 | €1,713 | €620 | -€1,093 | -63.8% |
| Furniture and vehicles | 24 | €12,341 | €10,949 | -€1,392 | -11.3% |
| Financial fixed assets | 28 | €305 | €305 | = | 0.0% |
| Current assets | 29/58 | €440,932 | €458,325 | +€17,393 | +3.9% |
| Amounts receivable within one year | 40/41 | €321,020 | €319,730 | -€1,290 | -0.4% |
| Trade receivables | 40 | €318,569 | €318,051 | -€518 | -0.2% |
| Other amounts receivable | 41 | €2,451 | €1,679 | -€772 | -31.5% |
| Cash at bank and in hand | 54/58 | €118,555 | €138,595 | +€20,040 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,357 | - | -€1,357 | |
| Total equity and liabilities | 10/49 | €455,291 | €470,199 | +€14,908 | +3.3% |
| Equity | 10/15 | €315,508 | €373,689 | +€58,181 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,048 | €353,229 | +€58,181 | +19.7% |
| Provisions and deferred taxes | 16 | €2,500 | €2,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €2,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €137,283 | €94,010 | -€43,273 | -31.5% |
| Amounts payable within one year | 42/48 | €137,283 | €94,010 | -€43,273 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €145 | - | -€145 | |
| Trade debts | 44 | €41,416 | €16,781 | -€24,635 | -59.5% |
| Suppliers | 440/4 | €41,416 | €16,781 | -€24,635 | -59.5% |
| Taxes, remuneration and social security | 45 | €79,517 | €57,126 | -€22,391 | -28.2% |
| Taxes | 450/3 | €34,093 | €51,734 | +€17,641 | +51.7% |
| Remuneration and social security | 454/9 | €45,424 | €5,392 | -€40,032 | -88.1% |
| Other amounts payable | 47/48 | €16,205 | €20,103 | +€3,898 | +24.1% |
| Remuneration, social security and pensions | 62 | €177,405 | €178,217 | +€812 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €6,300 | -€111 | -1.7% |
| Other operating charges | 640/8 | €2,820 | €19,955 | +€17,135 | +608% |
| Gross operating margin | 9900 | €315,134 | €307,226 | -€7,908 | -2.5% |
| Operating profit (loss) | 9901 | €128,498 | €102,754 | -€25,744 | -20.0% |
| Financial charges | 65/66B | €1,105 | €1,699 | +€594 | +53.8% |
| Recurring financial charges | 65 | €1,105 | €1,699 | +€594 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €127,393 | €101,055 | -€26,338 | -20.7% |
| Income taxes | 67/77 | €33,063 | €33,703 | +€640 | +1.9% |
| Profit (loss) for the period | 9904 | €94,330 | €67,352 | -€26,978 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,330 | €67,352 | -€26,978 | -28.6% |
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 13 October 2026 via checked.be.