ANIVA 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.
ANIVA CONSULTING
Largest movements
- Cash +€35,222
up €35,222 (+55.2%), from €63,774 to €98,996
mainly Net result for the year (+€38,837) and Receivables within one year (+€8,424)
- Receivables within one year -€8,424
down €8,424 (-34.3%), from €24,595 to €16,170
of which Trade receivables: -€10,886
- Profit (loss) carried forward +€28,837
up €28,837 (+31.4%), from €91,926 to €120,763
- Trade debts -€1,320
down €1,320 (-30.1%), from €4,382 to €3,062
- Gross operating margin +€3,105
up €3,105 (+6.2%), from €50,412 to €53,517
- Taxes +€713
up €713 (+7.3%), from €9,775 to €10,488
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.
Derived cash bridge
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 | €97,582 | €125,040 | +€27,458 | +28.1% |
| Fixed assets | 21/28 | €8,102 | €8,230 | +€128 | +1.6% |
| Tangible fixed assets | 22/27 | €8,102 | €8,230 | +€128 | +1.6% |
| Plant, machinery and equipment | 23 | €1,633 | €559 | -€1,074 | -65.8% |
| Furniture and vehicles | 24 | €4,821 | €6,643 | +€1,823 | +37.8% |
| Other tangible fixed assets | 26 | €1,649 | €1,028 | -€621 | -37.7% |
| Current assets | 29/58 | €89,480 | €116,810 | +€27,330 | +30.5% |
| Amounts receivable within one year | 40/41 | €24,595 | €16,170 | -€8,424 | -34.3% |
| Trade receivables | 40 | €21,108 | €10,223 | -€10,886 | -51.6% |
| Other amounts receivable | 41 | €3,487 | €5,948 | +€2,461 | +70.6% |
| Cash at bank and in hand | 54/58 | €63,774 | €98,996 | +€35,222 | +55.2% |
| Deferred charges and accrued income | 490/1 | €1,111 | €1,644 | +€533 | +47.9% |
| Total equity and liabilities | 10/49 | €97,582 | €125,040 | +€27,458 | +28.1% |
| Equity | 10/15 | €92,926 | €121,763 | +€28,837 | +31.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,926 | €120,763 | +€28,837 | +31.4% |
| Amounts payable | 17/49 | €4,656 | €3,276 | -€1,379 | -29.6% |
| Amounts payable within one year | 42/48 | €4,656 | €3,276 | -€1,379 | -29.6% |
| Trade debts | 44 | €4,382 | €3,062 | -€1,320 | -30.1% |
| Suppliers | 440/4 | €4,382 | €3,062 | -€1,320 | -30.1% |
| Other amounts payable | 47/48 | €273 | €214 | -€59 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,802 | €4,009 | +€207 | +5.4% |
| Other operating charges | 640/8 | €143 | €62 | -€81 | -56.6% |
| Gross operating margin | 9900 | €50,412 | €53,517 | +€3,105 | +6.2% |
| Operating profit (loss) | 9901 | €46,467 | €49,446 | +€2,979 | +6.4% |
| Financial income | 75/76B | €5 | €10 | +€5 | +100% |
| Recurring financial income | 75 | €5 | €10 | +€5 | +100% |
| Financial charges | 65/66B | €131 | €130 | -€1 | -0.5% |
| Recurring financial charges | 65 | €131 | €130 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €46,340 | €49,325 | +€2,985 | +6.4% |
| Income taxes | 67/77 | €9,775 | €10,488 | +€713 | +7.3% |
| Profit (loss) for the period | 9904 | €36,566 | €38,837 | +€2,272 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,566 | €38,837 | +€2,272 | +6.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.