Anjam and Sons: 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.
Anjam and Sons
Largest movements
- Stocks and contracts +€12,687
up €12,687 (+61.2%), from €20,719 to €33,405
- Cash +€1,527
up €1,527 (+31.2%), from €4,897 to €6,424
mainly Trade debts (+€13,142) and Tax, wage and social debts (+€3,510)
- Deferred charges and accrued income -€665
no longer reported in 2021 (was €665)
- Tangible fixed assets -€607
down €607 (-9.2%), from €6,579 to €5,972
of which Furniture and vehicles: -€372
- Trade debts +€13,142
up €13,142 (+146%), from €8,982 to €22,124
- Other debts -€4,206
down €4,206 (-19.0%), from €22,177 to €17,971
- Tax, wage and social debts +€3,510
up €3,510 (+153%), from €2,292 to €5,802
- Depreciation +€1,245
up €1,245 (+143%), from €869 to €2,114
- Gross operating margin -€984
down €984 (-27.0%), from €3,650 to €2,666
- Financial charges -€444
down €444 (-21.4%), from €2,075 to €1,631
- Financial income +€363
up €363 (+38.7%), from €939 to €1,303
- Other operating charges -€116
no longer reported in 2021 (was €116)
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,080 | €49,750 | +€12,670 | +34.2% |
| Fixed assets | 21/28 | €8,050 | €7,443 | -€607 | -7.5% |
| Intangible fixed assets | 21 | €1,250 | €1,250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,579 | €5,972 | -€607 | -9.2% |
| Plant, machinery and equipment | 23 | €5,169 | €4,934 | -€235 | -4.5% |
| Furniture and vehicles | 24 | €1,410 | €1,038 | -€372 | -26.4% |
| Financial fixed assets | 28 | €221 | €221 | = | 0.0% |
| Current assets | 29/58 | €29,030 | €42,307 | +€13,276 | +45.7% |
| Stocks and contracts in progress | 3 | €20,719 | €33,405 | +€12,687 | +61.2% |
| Stocks | 30/36 | €20,719 | €33,405 | +€12,687 | +61.2% |
| Amounts receivable within one year | 40/41 | €2,750 | €2,478 | -€272 | -9.9% |
| Trade receivables | 40 | €2,478 | €2,478 | = | 0.0% |
| Other amounts receivable | 41 | €272 | - | -€272 | |
| Cash at bank and in hand | 54/58 | €4,897 | €6,424 | +€1,527 | +31.2% |
| Deferred charges and accrued income | 490/1 | €665 | - | -€665 | |
| Total equity and liabilities | 10/49 | €37,080 | €49,750 | +€12,670 | +34.2% |
| Equity | 10/15 | €3,629 | €3,853 | +€224 | +6.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,529 | €1,753 | +€224 | +14.6% |
| Amounts payable | 17/49 | €33,451 | €45,897 | +€12,446 | +37.2% |
| Amounts payable within one year | 42/48 | €33,451 | €45,897 | +€12,446 | +37.2% |
| Trade debts | 44 | €8,982 | €22,124 | +€13,142 | +146% |
| Suppliers | 440/4 | €8,982 | €22,124 | +€13,142 | +146% |
| Taxes, remuneration and social security | 45 | €2,292 | €5,802 | +€3,510 | +153% |
| Taxes | 450/3 | €2,292 | €5,802 | +€3,510 | +153% |
| Other amounts payable | 47/48 | €22,177 | €17,971 | -€4,206 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €2,114 | +€1,245 | +143% |
| Other operating charges | 640/8 | €116 | - | -€116 | |
| Gross operating margin | 9900 | €3,650 | €2,666 | -€984 | -27.0% |
| Operating profit (loss) | 9901 | €2,665 | €552 | -€2,113 | -79.3% |
| Financial income | 75/76B | €939 | €1,303 | +€363 | +38.7% |
| Recurring financial income | 75 | €939 | €1,303 | +€363 | +38.7% |
| Financial charges | 65/66B | €2,075 | €1,631 | -€444 | -21.4% |
| Recurring financial charges | 65 | €2,075 | €1,631 | -€444 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €1,529 | €224 | -€1,306 | -85.4% |
| Profit (loss) for the period | 9904 | €1,529 | €224 | -€1,306 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,529 | €224 | -€1,306 | -85.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.