ANISKA: 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.
ANISKA
Largest movements
- Cash -€94,581
down €94,581 (-69.1%), from €136,842 to €42,261
mainly Trade debts (-€60,625) and Debts after one year (-€32,495)
- Tangible fixed assets -€14,300
down €14,300 (-7.8%), from €184,484 to €170,184
of which Plant, machinery and equipment: -€23,813
- Receivables within one year +€5,792
up €5,792 (+217.3%), from €2,666 to €8,458
of which Trade receivables: +€5,910
- Trade debts -€60,625
down €60,625 (-52.7%), from €115,080 to €54,456
- Debts after one year -€32,495
down €32,495 (-19.6%), from €165,404 to €132,910
- Tax, wage and social debts -€15,604
down €15,604 (-28.1%), from €55,463 to €39,859
of which Remuneration and social security: -€24,134
- Gross operating margin +€25,278
up €25,278 (+9.2%), from €273,608 to €298,886
- Depreciation +€5,859
up €5,859 (+16.0%), from €36,583 to €42,442
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 | €418,922 | €316,802 | -€102,120 | -24.4% |
| Fixed assets | 21/28 | €199,899 | €184,343 | -€15,556 | -7.8% |
| Intangible fixed assets | 21 | €4,814 | €3,558 | -€1,256 | -26.1% |
| Tangible fixed assets | 22/27 | €184,484 | €170,184 | -€14,300 | -7.8% |
| Land and buildings | 22 | €48,644 | €46,698 | -€1,946 | -4.0% |
| Plant, machinery and equipment | 23 | €100,492 | €76,678 | -€23,813 | -23.7% |
| Furniture and vehicles | 24 | €35,348 | €46,807 | +€11,459 | +32.4% |
| Financial fixed assets | 28 | €10,601 | €10,601 | = | 0.0% |
| Current assets | 29/58 | €219,024 | €132,460 | -€86,564 | -39.5% |
| Stocks and contracts in progress | 3 | €79,026 | €80,125 | +€1,098 | +1.4% |
| Stocks | 30/36 | €79,026 | €80,125 | +€1,098 | +1.4% |
| Amounts receivable within one year | 40/41 | €2,666 | €8,458 | +€5,792 | +217.3% |
| Trade receivables | 40 | €1,500 | €7,410 | +€5,910 | +394.0% |
| Other amounts receivable | 41 | €1,166 | €1,048 | -€117 | -10.1% |
| Cash at bank and in hand | 54/58 | €136,842 | €42,261 | -€94,581 | -69.1% |
| Deferred charges and accrued income | 490/1 | €490 | €1,616 | +€1,126 | +229.8% |
| Total equity and liabilities | 10/49 | €418,922 | €316,802 | -€102,120 | -24.4% |
| Equity | 10/15 | €15,197 | €18,829 | +€3,632 | +23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,137 | €10,769 | +€3,632 | +50.9% |
| Amounts payable | 17/49 | €403,726 | €297,973 | -€105,752 | -26.2% |
| Amounts payable after more than one year | 17 | €165,404 | €132,910 | -€32,495 | -19.6% |
| Financial debts | 170/4 | €165,404 | €132,910 | -€32,495 | -19.6% |
| Amounts payable within one year | 42/48 | €238,321 | €165,064 | -€73,258 | -30.7% |
| Current portion of amounts payable after more than one year | 42 | €31,013 | €32,495 | +€1,482 | +4.8% |
| Financial debts | 43 | - | €246 | +€246 | |
| Credit institutions | 430/8 | - | €246 | +€246 | |
| Trade debts | 44 | €115,080 | €54,456 | -€60,625 | -52.7% |
| Suppliers | 440/4 | €115,080 | €54,456 | -€60,625 | -52.7% |
| Taxes, remuneration and social security | 45 | €55,463 | €39,859 | -€15,604 | -28.1% |
| Taxes | 450/3 | €11,202 | €19,732 | +€8,530 | +76.1% |
| Remuneration and social security | 454/9 | €44,262 | €20,127 | -€24,134 | -54.5% |
| Other amounts payable | 47/48 | €36,765 | €38,009 | +€1,244 | +3.4% |
| Remuneration, social security and pensions | 62 | €223,235 | €222,060 | -€1,174 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,583 | €42,442 | +€5,859 | +16.0% |
| Other operating charges | 640/8 | €11,566 | €9,870 | -€1,696 | -14.7% |
| Gross operating margin | 9900 | €273,608 | €298,886 | +€25,278 | +9.2% |
| Operating profit (loss) | 9901 | €2,225 | €24,514 | +€22,290 | +1002.0% |
| Financial income | 75/76B | €1,276 | €325 | -€952 | -74.6% |
| Recurring financial income | 75 | €1,276 | €325 | -€952 | -74.6% |
| Financial charges | 65/66B | €20,138 | €20,714 | +€576 | +2.9% |
| Recurring financial charges | 65 | €20,138 | €20,714 | +€576 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,637 | €4,125 | +€20,762 | |
| Income taxes | 67/77 | €244 | €492 | +€248 | +101.8% |
| Profit (loss) for the period | 9904 | -€16,881 | €3,632 | +€20,514 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,881 | €3,632 | +€20,514 |
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 6 October 2026 via checked.be.