ANIS 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.
ANIS CONSULTING
Largest movements
- Tangible fixed assets -€2,137
down €2,137 (-1.8%), from €121,407 to €119,270
- Receivables within one year -€1,484
down €1,484 (-62.6%), from €2,369 to €885
- Debts after one year -€70,110
no longer reported in 2026 (was €70,110)
- Other debts +€65,914
up €65,914 (+244%), from €27,005 to €92,919
- Profit (loss) carried forward +€2,026
up €2,026 (+17.0%), from €11,911 to €13,937
- Accrued charges and deferred income -€1,500
no longer reported in 2026 (was €1,500)
- Trade debts +€1,287
up €1,287 (+183%), from €704 to €1,991
- Financial charges -€2,852
down €2,852 (-88.6%), from €3,220 to €368
- Gross operating margin -€2,493
down €2,493 (-18.4%), from €13,550 to €11,058
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,690 | €125,307 | -€2,383 | -1.9% |
| Fixed assets | 21/28 | €121,407 | €119,270 | -€2,137 | -1.8% |
| Tangible fixed assets | 22/27 | €121,407 | €119,270 | -€2,137 | -1.8% |
| Land and buildings | 22 | €121,407 | €119,270 | -€2,137 | -1.8% |
| Current assets | 29/58 | €6,283 | €6,037 | -€246 | -3.9% |
| Amounts receivable within one year | 40/41 | €2,369 | €885 | -€1,484 | -62.6% |
| Other amounts receivable | 41 | €2,369 | €885 | -€1,484 | -62.6% |
| Cash at bank and in hand | 54/58 | €3,914 | €5,152 | +€1,238 | +31.6% |
| Total equity and liabilities | 10/49 | €127,690 | €125,307 | -€2,383 | -1.9% |
| Equity | 10/15 | €28,371 | €30,397 | +€2,026 | +7.1% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,911 | €13,937 | +€2,026 | +17.0% |
| Amounts payable | 17/49 | €99,319 | €94,909 | -€4,410 | -4.4% |
| Amounts payable after more than one year | 17 | €70,110 | - | -€70,110 | |
| Financial debts | 170/4 | €70,110 | - | -€70,110 | |
| Amounts payable within one year | 42/48 | €27,709 | €94,909 | +€67,201 | +243% |
| Trade debts | 44 | €704 | €1,991 | +€1,287 | +183% |
| Suppliers | 440/4 | €704 | €1,991 | +€1,287 | +183% |
| Other amounts payable | 47/48 | €27,005 | €92,919 | +€65,914 | +244% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €6,445 | -€70 | -1.1% |
| Other operating charges | 640/8 | €2,138 | €2,218 | +€81 | +3.8% |
| Gross operating margin | 9900 | €13,550 | €11,058 | -€2,493 | -18.4% |
| Operating profit (loss) | 9901 | €4,898 | €2,394 | -€2,503 | -51.1% |
| Financial charges | 65/66B | €3,220 | €368 | -€2,852 | -88.6% |
| Recurring financial charges | 65 | €3,220 | €368 | -€2,852 | -88.6% |
| Profit (loss) for the period before taxes | 9903 | €1,678 | €2,026 | +€349 | +20.8% |
| Profit (loss) for the period | 9904 | €1,678 | €2,026 | +€349 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,678 | €2,026 | +€349 | +20.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.