ANJO7472: 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.
What changed
ANJO7472
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€59,901
2024 · €53,850+€6,052
Equity
€293,288
2024 · €257,053+€36,235
Cash
€213,328
2024 · €164,034+€49,294
Balance sheet total
€499,626
2024 · €484,583+€15,043
Largest movements
Assets
- Cash +€49,294
up €49,294 (+30.1%), from €164,034 to €213,328
mainly Net result for the year (+€59,901) and Deferred charges and accrued income (+€37,188)
- Deferred charges and accrued income -€37,188
down €37,188 (-98.7%), from €37,674 to €486
Equity and liabilities
- Reserves +€36,235
up €36,235 (+15.2%), from €238,453 to €274,688
- Accrued charges and deferred income -€12,030
down €12,030 (-100%), from €12,030 to €0
Income statement
- Other operating charges -€6,621
down €6,621 (-94.0%), from €7,042 to €421
- Gross operating margin +€3,172
up €3,172 (+3.3%), from €96,988 to €100,161
- Taxes +€2,360
up €2,360 (+10.9%), from €21,741 to €24,101
- Financial charges -€1,887
down €1,887 (-12.9%), from €14,632 to €12,745
- Depreciation +€1,732
up €1,732 (+25.1%), from €6,913 to €8,646
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.
Result 2024
€53,850
Gross operating margin
+€3,172
Staff costs
-€180
Depreciation
-€1,732
Other operating charges
+€6,621
Financial income
-€1,356
Financial charges
+€1,887
Taxes
-€2,360
Result 2025
€59,901
raises the resultlowers the result
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.
From operations
+€85,684
Investment
-€9,698
Financing
-€26,692
Cash 2024
€164,034
From operations (derived)
+€85,684
Net result for the year
+€59,901
Depreciation
+€8,646
Receivables within one year
-€1,883
Deferred charges and accrued income
+€37,188
Trade debts
-€1,213
Tax, wage and social debts
-€3,703
Other debts
-€1,221
Accrued charges and deferred income
-€12,030
Investment (derived)
-€9,698
Investment in fixed assets (net)
-€9,698
Financing
-€26,692
Debts after one year
-€3,070
Current portion of long-term debt
+€45
Contributions, distributions and other
-€23,667
Cash 2025
€213,328
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484,583 | €499,626 | +€15,043 | +3.1% |
| Fixed assets | 21/28 | €117,227 | €118,280 | +€1,053 | +0.9% |
| Tangible fixed assets | 22/27 | €81,801 | €82,853 | +€1,053 | +1.3% |
| Land and buildings | 22 | €54,506 | €53,029 | -€1,477 | -2.7% |
| Plant, machinery and equipment | 23 | €1,039 | €2,715 | +€1,676 | +161% |
| Furniture and vehicles | 24 | €15,520 | €16,150 | +€630 | +4.1% |
| Other tangible fixed assets | 26 | €10,735 | €10,959 | +€224 | +2.1% |
| Financial fixed assets | 28 | €35,427 | €35,427 | = | 0.0% |
| Current assets | 29/58 | €367,355 | €381,346 | +€13,990 | +3.8% |
| Amounts receivable after more than one year | 29 | €141,667 | €141,667 | = | 0.0% |
| Other amounts receivable | 291 | €141,667 | €141,667 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,981 | €25,864 | +€1,883 | +7.9% |
| Trade receivables | 40 | €22,712 | €25,604 | +€2,892 | +12.7% |
| Other amounts receivable | 41 | €1,269 | €260 | -€1,009 | -79.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €164,034 | €213,328 | +€49,294 | +30.1% |
| Deferred charges and accrued income | 490/1 | €37,674 | €486 | -€37,188 | -98.7% |
| Total equity and liabilities | 10/49 | €484,583 | €499,626 | +€15,043 | +3.1% |
| Equity | 10/15 | €257,053 | €293,288 | +€36,235 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,453 | €274,688 | +€36,235 | +15.2% |
| Distributable reserves | 133 | €238,453 | €274,688 | +€36,235 | +15.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €227,530 | €206,338 | -€21,192 | -9.3% |
| Amounts payable after more than one year | 17 | €185,209 | €182,140 | -€3,070 | -1.7% |
| Financial debts | 170/4 | €185,209 | €182,140 | -€3,070 | -1.7% |
| Amounts payable within one year | 42/48 | €30,290 | €24,198 | -€6,092 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €3,025 | €3,070 | +€45 | +1.5% |
| Trade debts | 44 | €2,498 | €1,285 | -€1,213 | -48.6% |
| Suppliers | 440/4 | €2,498 | €1,285 | -€1,213 | -48.6% |
| Taxes, remuneration and social security | 45 | €11,314 | €7,611 | -€3,703 | -32.7% |
| Taxes | 450/3 | €8,714 | €5,432 | -€3,282 | -37.7% |
| Remuneration and social security | 454/9 | €2,600 | €2,179 | -€421 | -16.2% |
| Other amounts payable | 47/48 | €13,454 | €12,233 | -€1,221 | -9.1% |
| Accrued charges and deferred income | 492/3 | €12,030 | €0 | -€12,030 | -100% |
| Non-recurring operating income | 76A | €15,484 | €0 | -€15,484 | -100% |
| Remuneration, social security and pensions | 62 | - | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,913 | €8,646 | +€1,732 | +25.1% |
| Other operating charges | 640/8 | €7,042 | €421 | -€6,621 | -94.0% |
| Gross operating margin | 9900 | €96,988 | €100,161 | +€3,172 | +3.3% |
| Operating profit (loss) | 9901 | €83,033 | €90,914 | +€7,881 | +9.5% |
| Financial income | 75/76B | €7,190 | €5,833 | -€1,356 | -18.9% |
| Recurring financial income | 75 | €7,190 | €5,833 | -€1,356 | -18.9% |
| Financial charges | 65/66B | €14,632 | €12,745 | -€1,887 | -12.9% |
| Recurring financial charges | 65 | €14,632 | €12,745 | -€1,887 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €75,591 | €84,002 | +€8,412 | +11.1% |
| Income taxes | 67/77 | €21,741 | €24,101 | +€2,360 | +10.9% |
| Profit (loss) for the period | 9904 | €53,850 | €59,901 | +€6,052 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,850 | €59,901 | +€6,052 | +11.2% |
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 16 October 2026 via checked.be.