ANJI: 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.
ANJI
Largest movements
- Cash +€46,293
up €46,293 (+591.5%), from €7,826 to €54,119
mainly Depreciation (+€63,075) and Net result for the year (+€27,542)
- Tangible fixed assets -€38,116
down €38,116 (-5.1%), from €752,624 to €714,508
of which Furniture and vehicles: -€30,578
- Receivables within one year -€9,990
down €9,990 (-58.8%), from €17,000 to €7,010
- Debts after one year -€46,262
down €46,262 (-7.5%), from €620,895 to €574,633
- Profit (loss) carried forward +€27,542
up €27,542 (+26.7%), from €102,997 to €130,539
- Accrued charges and deferred income +€10,351
up €10,351 (+424.7%), from €2,438 to €12,789
- Depreciation -€46,563
down €46,563 (-42.5%), from €109,638 to €63,075
- Financial charges +€19,840
up €19,840 (+509.3%), from €3,896 to €23,736
- Taxes +€9,032
up €9,032 (+933.4%), from €968 to €10,000
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 | €778,280 | €775,638 | -€2,642 | -0.3% |
| Fixed assets | 21/28 | €752,624 | €714,508 | -€38,116 | -5.1% |
| Tangible fixed assets | 22/27 | €752,624 | €714,508 | -€38,116 | -5.1% |
| Land and buildings | 22 | €574,238 | €579,422 | +€5,184 | +0.9% |
| Plant, machinery and equipment | 23 | €112,894 | €100,172 | -€12,722 | -11.3% |
| Furniture and vehicles | 24 | €65,492 | €34,913 | -€30,578 | -46.7% |
| Current assets | 29/58 | €25,656 | €61,130 | +€35,474 | +138.3% |
| Amounts receivable within one year | 40/41 | €17,000 | €7,010 | -€9,990 | -58.8% |
| Other amounts receivable | 41 | €17,000 | €7,010 | -€9,990 | -58.8% |
| Cash at bank and in hand | 54/58 | €7,826 | €54,119 | +€46,293 | +591.5% |
| Deferred charges and accrued income | 490/1 | €830 | - | -€830 | |
| Total equity and liabilities | 10/49 | €778,280 | €775,638 | -€2,642 | -0.3% |
| Equity | 10/15 | €103,097 | €130,639 | +€27,542 | +26.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,997 | €130,539 | +€27,542 | +26.7% |
| Amounts payable | 17/49 | €675,184 | €645,000 | -€30,184 | -4.5% |
| Amounts payable after more than one year | 17 | €620,895 | €574,633 | -€46,262 | -7.5% |
| Financial debts | 170/4 | €620,895 | €574,633 | -€46,262 | -7.5% |
| Amounts payable within one year | 42/48 | €51,852 | €57,578 | +€5,726 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €39,105 | €40,312 | +€1,206 | +3.1% |
| Trade debts | 44 | - | €169 | +€169 | |
| Suppliers | 440/4 | - | €169 | +€169 | |
| Taxes, remuneration and social security | 45 | €12,746 | €17,097 | +€4,351 | +34.1% |
| Taxes | 450/3 | €10,496 | €14,847 | +€4,351 | +41.5% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,438 | €12,789 | +€10,351 | +424.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,638 | €63,075 | -€46,563 | -42.5% |
| Other operating charges | 640/8 | €2,978 | €2,721 | -€257 | -8.6% |
| Gross operating margin | 9900 | €127,526 | €127,074 | -€452 | -0.4% |
| Operating profit (loss) | 9901 | €14,910 | €61,278 | +€46,368 | +311.0% |
| Financial charges | 65/66B | €3,896 | €23,736 | +€19,840 | +509.3% |
| Recurring financial charges | 65 | €3,896 | €23,736 | +€19,840 | +509.3% |
| Profit (loss) for the period before taxes | 9903 | €11,014 | €37,542 | +€26,528 | +240.9% |
| Income taxes | 67/77 | €968 | €10,000 | +€9,032 | +933.4% |
| Profit (loss) for the period | 9904 | €10,046 | €27,542 | +€17,496 | +174.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,046 | €27,542 | +€17,496 | +174.2% |
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 12 October 2026 via checked.be.