ANJES 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.
ANJES Consulting
Largest movements
- Cash +€32,247
up €32,247 (+42.0%), from €76,869 to €109,116
mainly Net result for the year (+€11,510) and Depreciation (+€7,590)
- Receivables within one year -€6,769
down €6,769 (-31.5%), from €21,515 to €14,746
of which Trade receivables: -€6,768
- Tangible fixed assets -€5,107
down €5,107 (-16.4%), from €31,216 to €26,109
of which Furniture and vehicles: -€7,263
- Reserves +€11,510
up €11,510 (+11.2%), from €103,071 to €114,581
- Tax, wage and social debts +€5,253
up €5,253 (+25.0%), from €20,994 to €26,247
of which Taxes: +€3,670
- Other debts +€3,262
up €3,262 (+92.1%), from €3,543 to €6,804
- Gross operating margin -€44,737
down €44,737 (-65.1%), from €68,746 to €24,009
- Taxes -€9,272
down €9,272 (-69.9%), from €13,267 to €3,995
- Depreciation +€2,606
up €2,606 (+52.3%), from €4,984 to €7,590
- Other operating charges +€1,158
up €1,158 (+559%), from €207 to €1,365
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 | €130,168 | €150,699 | +€20,532 | +15.8% |
| Fixed assets | 21/28 | €31,216 | €26,109 | -€5,107 | -16.4% |
| Tangible fixed assets | 22/27 | €31,216 | €26,109 | -€5,107 | -16.4% |
| Plant, machinery and equipment | 23 | - | €2,155 | +€2,155 | |
| Furniture and vehicles | 24 | €31,216 | €23,954 | -€7,263 | -23.3% |
| Current assets | 29/58 | €98,951 | €124,590 | +€25,639 | +25.9% |
| Amounts receivable within one year | 40/41 | €21,515 | €14,746 | -€6,769 | -31.5% |
| Trade receivables | 40 | €21,509 | €14,741 | -€6,768 | -31.5% |
| Other amounts receivable | 41 | €6 | €5 | -€0 | -7.2% |
| Cash at bank and in hand | 54/58 | €76,869 | €109,116 | +€32,247 | +42.0% |
| Deferred charges and accrued income | 490/1 | €567 | €728 | +€160 | +28.3% |
| Total equity and liabilities | 10/49 | €130,168 | €150,699 | +€20,532 | +15.8% |
| Equity | 10/15 | €105,071 | €116,581 | +€11,510 | +11.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €103,071 | €114,581 | +€11,510 | +11.2% |
| Distributable reserves | 133 | €103,071 | €114,581 | +€11,510 | +11.2% |
| Amounts payable | 17/49 | €25,096 | €34,118 | +€9,022 | +36.0% |
| Amounts payable within one year | 42/48 | €25,096 | €34,118 | +€9,022 | +36.0% |
| Trade debts | 44 | €560 | €1,067 | +€508 | +90.8% |
| Suppliers | 440/4 | €560 | €1,067 | +€508 | +90.8% |
| Taxes, remuneration and social security | 45 | €20,994 | €26,247 | +€5,253 | +25.0% |
| Taxes | 450/3 | €20,994 | €24,664 | +€3,670 | +17.5% |
| Remuneration and social security | 454/9 | - | €1,583 | +€1,583 | |
| Other amounts payable | 47/48 | €3,543 | €6,804 | +€3,262 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,984 | €7,590 | +€2,606 | +52.3% |
| Other operating charges | 640/8 | €207 | €1,365 | +€1,158 | +559% |
| Gross operating margin | 9900 | €68,746 | €24,009 | -€44,737 | -65.1% |
| Operating profit (loss) | 9901 | €63,555 | €15,055 | -€48,501 | -76.3% |
| Financial income | 75/76B | €345 | €525 | +€180 | +52.2% |
| Recurring financial income | 75 | €345 | €525 | +€180 | +52.2% |
| Financial charges | 65/66B | €302 | €75 | -€228 | -75.3% |
| Recurring financial charges | 65 | €302 | €75 | -€228 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | €63,598 | €15,505 | -€48,093 | -75.6% |
| Income taxes | 67/77 | €13,267 | €3,995 | -€9,272 | -69.9% |
| Profit (loss) for the period | 9904 | €50,331 | €11,510 | -€38,821 | -77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,331 | €11,510 | -€38,821 | -77.1% |
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 24 October 2026 via checked.be.