ANIS: what changed
Two fiscal 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 +€13,059
up €13,059 (+14.2%), from €91,977 to €105,036
mainly Depreciation (+€9,384) and Receivables within one year (+€6,800)
- Tangible fixed assets -€9,384
down €9,384 (-7.9%), from €119,399 to €110,015
- Receivables within one year -€6,800
down €6,800 (-4.7%), from €145,500 to €138,700
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€1,995
down €1,995 (-17.2%), from €11,612 to €9,617
- Depreciation +€212
up €212 (+2.3%), from €9,171 to €9,384
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.
Cash bridge derived
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 | €356,876 | €353,751 | -€3,124 | -0.9% |
| Fixed assets | 21/28 | €119,399 | €110,015 | -€9,384 | -7.9% |
| Tangible fixed assets | 22/27 | €119,399 | €110,015 | -€9,384 | -7.9% |
| Land and buildings | 22 | €119,399 | €110,015 | -€9,384 | -7.9% |
| Current assets | 29/58 | €237,477 | €243,736 | +€6,259 | +2.6% |
| Amounts receivable within one year | 40/41 | €145,500 | €138,700 | -€6,800 | -4.7% |
| Other amounts receivable | 41 | €145,500 | €138,700 | -€6,800 | -4.7% |
| Cash at bank and in hand | 54/58 | €91,977 | €105,036 | +€13,059 | +14.2% |
| Total equity and liabilities | 10/49 | €356,876 | €353,751 | -€3,124 | -0.9% |
| Equity | 10/15 | €350,352 | €349,001 | -€1,351 | -0.4% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €187,295 | €188,352 | +€1,056 | +0.6% |
| Non-distributable reserves | 130/1 | €16,200 | €16,200 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Distributable reserves | 133 | €171,095 | €172,152 | +€1,056 | +0.6% |
| Profit (loss) carried forward | 14 | €1,056 | -€1,351 | -€2,407 | |
| Amounts payable | 17/49 | €6,524 | €4,750 | -€1,773 | -27.2% |
| Amounts payable within one year | 42/48 | €5,524 | €3,750 | -€1,773 | -32.1% |
| Other amounts payable | 47/48 | €5,524 | €3,750 | -€1,773 | -32.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,171 | €9,384 | +€212 | +2.3% |
| Other operating charges | 640/8 | €1,073 | €1,099 | +€27 | +2.5% |
| Gross operating margin | 9900 | €11,612 | €9,617 | -€1,995 | -17.2% |
| Operating profit (loss) | 9901 | €1,368 | -€865 | -€2,233 | |
| Financial charges | 65/66B | - | €113 | +€113 | |
| Recurring financial charges | 65 | - | €113 | +€113 | |
| Profit (loss) for the period before taxes | 9903 | €1,368 | -€978 | -€2,346 | |
| Income taxes | 67/77 | €312 | €373 | +€61 | +19.6% |
| Profit (loss) for the period | 9904 | €1,056 | -€1,351 | -€2,407 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,056 | -€1,351 | -€2,407 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.