ANISTO: 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.
ANISTO
Largest movements
- Receivables within one year -€73,375
down €73,375 (-78.0%), from €94,119 to €20,744
of which Trade receivables: -€78,265
- Financial fixed assets +€50,000
up €50,000 (+29.0%), from €172,500 to €222,500
- Tangible fixed assets +€46,457
up €46,457 (+267.1%), from €17,394 to €63,851
of which Furniture and vehicles: +€47,950
- Cash -€20,886
down €20,886 (-33.7%), from €61,926 to €41,041
mainly Investment in fixed assets (net) (-€112,640) and Tax, wage and social debts (-€24,342)
- Receivables after one year -€6,220
no longer reported in 2025 (was €6,220)
- Tax, wage and social debts -€24,342
down €24,342 (-55.3%), from €43,991 to €19,649
- Current portion of long-term debt +€12,230
up €12,230 (+78.0%), from €15,689 to €27,919
- Profit (loss) carried forward +€8,347
new in 2025: €8,347
- Gross operating margin -€20,235
down €20,235 (-26.4%), from €76,621 to €56,386
- Write-downs +€18,012
new in 2025: €18,012
- Taxes -€15,744
down €15,744 (-75.5%), from €20,840 to €5,097
- Depreciation +€10,008
up €10,008 (+162.1%), from €6,175 to €16,183
- Financial charges -€1,359
down €1,359 (-16.5%), from €8,247 to €6,888
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 | €352,751 | €351,410 | -€1,341 | -0.4% |
| Fixed assets | 21/28 | €189,894 | €286,351 | +€96,457 | +50.8% |
| Tangible fixed assets | 22/27 | €17,394 | €63,851 | +€46,457 | +267.1% |
| Furniture and vehicles | 24 | €5,437 | €53,387 | +€47,950 | +882.0% |
| Other tangible fixed assets | 26 | €11,958 | €10,465 | -€1,493 | -12.5% |
| Financial fixed assets | 28 | €172,500 | €222,500 | +€50,000 | +29.0% |
| Current assets | 29/58 | €162,857 | €65,059 | -€97,798 | -60.1% |
| Amounts receivable after more than one year | 29 | €6,220 | - | -€6,220 | |
| Trade receivables | 290 | €6,220 | - | -€6,220 | |
| Amounts receivable within one year | 40/41 | €94,119 | €20,744 | -€73,375 | -78.0% |
| Trade receivables | 40 | €94,066 | €15,801 | -€78,265 | -83.2% |
| Other amounts receivable | 41 | €54 | €4,943 | +€4,890 | +9129.4% |
| Cash at bank and in hand | 54/58 | €61,926 | €41,041 | -€20,886 | -33.7% |
| Deferred charges and accrued income | 490/1 | €592 | €3,274 | +€2,683 | +453.5% |
| Total equity and liabilities | 10/49 | €352,751 | €351,410 | -€1,341 | -0.4% |
| Equity | 10/15 | €179,011 | €187,358 | +€8,347 | +4.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €174,011 | €174,011 | = | 0.0% |
| Distributable reserves | 133 | €174,011 | €174,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,347 | +€8,347 | |
| Amounts payable | 17/49 | €173,740 | €164,053 | -€9,688 | -5.6% |
| Amounts payable after more than one year | 17 | €96,182 | €99,031 | +€2,849 | +3.0% |
| Financial debts | 170/4 | €96,182 | €99,031 | +€2,849 | +3.0% |
| Amounts payable within one year | 42/48 | €77,125 | €64,588 | -€12,537 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €15,689 | €27,919 | +€12,230 | +78.0% |
| Trade debts | 44 | €2,082 | €5,062 | +€2,980 | +143.2% |
| Suppliers | 440/4 | €2,082 | €5,062 | +€2,980 | +143.2% |
| Taxes, remuneration and social security | 45 | €43,991 | €19,649 | -€24,342 | -55.3% |
| Taxes | 450/3 | €43,991 | €19,649 | -€24,342 | -55.3% |
| Other amounts payable | 47/48 | €15,363 | €11,958 | -€3,405 | -22.2% |
| Accrued charges and deferred income | 492/3 | €434 | €434 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,175 | €16,183 | +€10,008 | +162.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,012 | +€18,012 | |
| Other operating charges | 640/8 | €1,027 | €1,859 | +€832 | +81.0% |
| Gross operating margin | 9900 | €76,621 | €56,386 | -€20,235 | -26.4% |
| Operating profit (loss) | 9901 | €69,419 | €20,332 | -€49,087 | -70.7% |
| Financial income | 75/76B | €262 | €0 | -€262 | -100.0% |
| Recurring financial income | 75 | €262 | €0 | -€262 | -100.0% |
| Financial charges | 65/66B | €8,247 | €6,888 | -€1,359 | -16.5% |
| Recurring financial charges | 65 | €8,247 | €6,888 | -€1,359 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €61,433 | €13,444 | -€47,989 | -78.1% |
| Income taxes | 67/77 | €20,840 | €5,097 | -€15,744 | -75.5% |
| Profit (loss) for the period | 9904 | €40,593 | €8,347 | -€32,246 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,593 | €8,347 | -€32,246 | -79.4% |
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 4 October 2026 via checked.be.