ANK4PAT: 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.
ANK4PAT
Largest movements
- Receivables within one year +€93,132
up €93,132 (+228%), from €40,915 to €134,046
of which Other amounts receivable: +€65,314
- Tangible fixed assets -€80,322
down €80,322 (-3.5%), from €2.3m to €2.2m
of which Land and buildings: -€62,714
- Cash -€41,462
down €41,462 (-64.4%), from €64,413 to €22,951
mainly Receivables within one year (-€93,132) and Other debts (-€28,728)
- Other debts -€28,728
down €28,728 (-62.7%), from €45,809 to €17,080
- Profit (loss) carried forward +€25,097
up €25,097 (+937%), from €2,679 to €27,776
- Depreciation -€139,200
down €139,200 (-62.0%), from €224,582 to €85,382
- Gross operating margin -€35,807
down €35,807 (-16.4%), from €217,919 to €182,112
- Financial charges +€19,662
up €19,662 (+46.4%), from €42,358 to €62,020
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 | €2,434,334 | €2,409,700 | -€24,634 | -1.0% |
| Fixed assets | 21/28 | €2,327,559 | €2,247,238 | -€80,322 | -3.5% |
| Tangible fixed assets | 22/27 | €2,327,359 | €2,247,038 | -€80,322 | -3.5% |
| Land and buildings | 22 | €2,275,356 | €2,212,642 | -€62,714 | -2.8% |
| Furniture and vehicles | 24 | €52,003 | €34,396 | -€17,607 | -33.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €106,775 | €162,462 | +€55,687 | +52.2% |
| Amounts receivable within one year | 40/41 | €40,915 | €134,046 | +€93,132 | +228% |
| Trade receivables | 40 | €1,228 | €29,046 | +€27,818 | +2,264% |
| Other amounts receivable | 41 | €39,686 | €105,000 | +€65,314 | +165% |
| Cash at bank and in hand | 54/58 | €64,413 | €22,951 | -€41,462 | -64.4% |
| Deferred charges and accrued income | 490/1 | €1,447 | €5,465 | +€4,018 | +278% |
| Total equity and liabilities | 10/49 | €2,434,334 | €2,409,700 | -€24,634 | -1.0% |
| Equity | 10/15 | €21,279 | €46,376 | +€25,097 | +118% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,679 | €27,776 | +€25,097 | +937% |
| Amounts payable | 17/49 | €2,413,055 | €2,363,324 | -€49,731 | -2.1% |
| Amounts payable after more than one year | 17 | €2,205,179 | €2,185,640 | -€19,539 | -0.9% |
| Financial debts | 170/4 | €1,753,179 | €1,606,220 | -€146,959 | -8.4% |
| Other amounts payable | 178/9 | €452,000 | €579,420 | +€127,420 | +28.2% |
| Amounts payable within one year | 42/48 | €205,456 | €176,760 | -€28,696 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €144,301 | €146,959 | +€2,658 | +1.8% |
| Trade debts | 44 | €2,455 | €6,100 | +€3,645 | +149% |
| Suppliers | 440/4 | €2,455 | €6,100 | +€3,645 | +149% |
| Taxes, remuneration and social security | 45 | €12,892 | €6,620 | -€6,271 | -48.6% |
| Taxes | 450/3 | €12,892 | €6,620 | -€6,271 | -48.6% |
| Other amounts payable | 47/48 | €45,809 | €17,080 | -€28,728 | -62.7% |
| Accrued charges and deferred income | 492/3 | €2,420 | €925 | -€1,495 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,582 | €85,382 | -€139,200 | -62.0% |
| Other operating charges | 640/8 | €7,853 | €9,263 | +€1,410 | +17.9% |
| Gross operating margin | 9900 | €217,919 | €182,112 | -€35,807 | -16.4% |
| Operating profit (loss) | 9901 | -€14,516 | €87,467 | +€101,984 | |
| Financial income | 75/76B | €26 | - | -€26 | |
| Recurring financial income | 75 | €26 | - | -€26 | |
| Financial charges | 65/66B | €42,358 | €62,020 | +€19,662 | +46.4% |
| Recurring financial charges | 65 | €42,358 | €62,020 | +€19,662 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | -€56,849 | €25,448 | +€82,296 | |
| Income taxes | 67/77 | €370 | €351 | -€19 | -5.1% |
| Profit (loss) for the period | 9904 | -€57,219 | €25,097 | +€82,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,219 | €25,097 | +€82,315 |
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 25 October 2026 via checked.be.