ANIVA: 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.
ANIVA
Largest movements
- Receivables within one year +€119,497
up €119,497 (+42.4%), from €282,081 to €401,578
of which Other amounts receivable: +€71,085
- Cash +€25,627
up €25,627 (+515.8%), from €4,969 to €30,595
mainly Trade debts (+€76,500) and Net result for the year (+€59,494)
- Trade debts +€76,500
up €76,500 (+35.0%), from €218,582 to €295,082
- Profit (loss) carried forward +€59,494
up €59,494 (+310.3%), from €19,176 to €78,670
- Tax, wage and social debts +€8,985
up €8,985 (+55.6%), from €16,167 to €25,151
- Gross operating margin +€54,733
up €54,733 (+222.6%), from €24,593 to €79,325
- Taxes +€14,886
up €14,886 (+237.0%), from €6,281 to €21,166
- Financial income +€830
up €830 (+84.9%), from €977 to €1,806
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 | €287,195 | €432,173 | +€144,978 | +50.5% |
| Current assets | 29/58 | €287,195 | €432,173 | +€144,978 | +50.5% |
| Stocks and contracts in progress | 3 | €66 | €0 | -€66 | -100.0% |
| Stocks | 30/36 | €66 | €0 | -€66 | -100.0% |
| Amounts receivable within one year | 40/41 | €282,081 | €401,578 | +€119,497 | +42.4% |
| Trade receivables | 40 | €127,941 | €176,353 | +€48,411 | +37.8% |
| Other amounts receivable | 41 | €154,139 | €225,225 | +€71,085 | +46.1% |
| Cash at bank and in hand | 54/58 | €4,969 | €30,595 | +€25,627 | +515.8% |
| Deferred charges and accrued income | 490/1 | €80 | €0 | -€80 | -100.0% |
| Total equity and liabilities | 10/49 | €287,195 | €432,173 | +€144,978 | +50.5% |
| Equity | 10/15 | €52,446 | €111,940 | +€59,494 | +113.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,270 | €30,270 | = | 0.0% |
| Distributable reserves | 133 | €30,270 | €30,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,176 | €78,670 | +€59,494 | +310.3% |
| Amounts payable | 17/49 | €234,749 | €320,233 | +€85,484 | +36.4% |
| Amounts payable within one year | 42/48 | €234,749 | €320,233 | +€85,484 | +36.4% |
| Trade debts | 44 | €218,582 | €295,082 | +€76,500 | +35.0% |
| Suppliers | 440/4 | €218,582 | €295,082 | +€76,500 | +35.0% |
| Taxes, remuneration and social security | 45 | €16,167 | €25,151 | +€8,985 | +55.6% |
| Taxes | 450/3 | €16,167 | €25,151 | +€8,985 | +55.6% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,593 | €79,325 | +€54,733 | +222.6% |
| Operating profit (loss) | 9901 | €24,205 | €78,926 | +€54,720 | +226.1% |
| Financial income | 75/76B | €977 | €1,806 | +€830 | +84.9% |
| Recurring financial income | 75 | €977 | €1,806 | +€830 | +84.9% |
| Financial charges | 65/66B | €60 | €72 | +€12 | +20.0% |
| Recurring financial charges | 65 | €60 | €72 | +€12 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €25,122 | €80,660 | +€55,538 | +221.1% |
| Income taxes | 67/77 | €6,281 | €21,166 | +€14,886 | +237.0% |
| Profit (loss) for the period | 9904 | €18,842 | €59,494 | +€40,652 | +215.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,842 | €59,494 | +€40,652 | +215.8% |
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.