ANKA: 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.
ANKA
Largest movements
- Tangible fixed assets -€13,235
down €13,235 (-27.1%), from €48,862 to €35,627
- Receivables within one year +€11,138
up €11,138 (+91.6%), from €12,166 to €23,304
of which Other amounts receivable: +€13,013
- Cash -€6,529
down €6,529 (-20.1%), from €32,467 to €25,938
mainly Receivables within one year (-€11,138) and Debts after one year (-€9,805)
- Deferred charges and accrued income +€1,904
up €1,904 (+185%), from €1,031 to €2,935
- Debts after one year -€9,805
down €9,805 (-27.8%), from €35,311 to €25,506
- Reserves +€5,808
up €5,808 (+31.1%), from €18,649 to €24,457
- Tax, wage and social debts -€2,426
down €2,426 (-22.4%), from €10,835 to €8,409
of which Remuneration and social security: -€1,999
- Other debts -€1,694
no longer reported in 2025 (was €1,694)
- Trade debts +€1,283
up €1,283 (+77.9%), from €1,647 to €2,930
- Gross operating margin -€4,444
down €4,444 (-18.4%), from €24,192 to €19,748
- Depreciation +€1,997
up €1,997 (+24.7%), from €8,085 to €10,082
- Financial income -€1,064
down €1,064 (-83.5%), from €1,275 to €211
of which Non-recurring financial income: -€1,240
- Taxes -€878
down €878 (-35.9%), from €2,447 to €1,569
- Financial charges +€454
up €454 (+28.7%), from €1,581 to €2,035
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 | €111,457 | €105,035 | -€6,422 | -5.8% |
| Fixed assets | 21/28 | €65,793 | €52,858 | -€12,935 | -19.7% |
| Tangible fixed assets | 22/27 | €48,862 | €35,627 | -€13,235 | -27.1% |
| Furniture and vehicles | 24 | €48,862 | €35,627 | -€13,235 | -27.1% |
| Financial fixed assets | 28 | €16,931 | €17,231 | +€300 | +1.8% |
| Current assets | 29/58 | €45,664 | €52,177 | +€6,513 | +14.3% |
| Amounts receivable within one year | 40/41 | €12,166 | €23,304 | +€11,138 | +91.6% |
| Trade receivables | 40 | €12,166 | €10,291 | -€1,875 | -15.4% |
| Other amounts receivable | 41 | - | €13,013 | +€13,013 | |
| Cash at bank and in hand | 54/58 | €32,467 | €25,938 | -€6,529 | -20.1% |
| Deferred charges and accrued income | 490/1 | €1,031 | €2,935 | +€1,904 | +185% |
| Total equity and liabilities | 10/49 | €111,457 | €105,035 | -€6,422 | -5.8% |
| Equity | 10/15 | €52,577 | €58,385 | +€5,808 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,649 | €24,457 | +€5,808 | +31.1% |
| Distributable reserves | 133 | €18,649 | €24,457 | +€5,808 | +31.1% |
| Profit (loss) carried forward | 14 | €21,528 | €21,528 | = | 0.0% |
| Amounts payable | 17/49 | €58,880 | €46,650 | -€12,230 | -20.8% |
| Amounts payable after more than one year | 17 | €35,311 | €25,506 | -€9,805 | -27.8% |
| Financial debts | 170/4 | €35,311 | €25,506 | -€9,805 | -27.8% |
| Amounts payable within one year | 42/48 | €23,569 | €21,144 | -€2,425 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €9,393 | €9,805 | +€412 | +4.4% |
| Trade debts | 44 | €1,647 | €2,930 | +€1,283 | +77.9% |
| Suppliers | 440/4 | €1,647 | €2,930 | +€1,283 | +77.9% |
| Taxes, remuneration and social security | 45 | €10,835 | €8,409 | -€2,426 | -22.4% |
| Taxes | 450/3 | €8,835 | €8,408 | -€427 | -4.8% |
| Remuneration and social security | 454/9 | €2,000 | €1 | -€1,999 | -100.0% |
| Other amounts payable | 47/48 | €1,694 | - | -€1,694 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €6,513 | +€6,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,085 | €10,082 | +€1,997 | +24.7% |
| Other operating charges | 640/8 | €592 | €465 | -€127 | -21.5% |
| Gross operating margin | 9900 | €24,192 | €19,748 | -€4,444 | -18.4% |
| Operating profit (loss) | 9901 | €15,515 | €9,201 | -€6,314 | -40.7% |
| Financial income | 75/76B | €1,275 | €211 | -€1,064 | -83.5% |
| Recurring financial income | 75 | €35 | €211 | +€176 | +503% |
| Non-recurring financial income | 76B | €1,240 | - | -€1,240 | |
| Financial charges | 65/66B | €1,581 | €2,035 | +€454 | +28.7% |
| Recurring financial charges | 65 | €1,581 | €2,035 | +€454 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €15,209 | €7,377 | -€7,832 | -51.5% |
| Income taxes | 67/77 | €2,447 | €1,569 | -€878 | -35.9% |
| Profit (loss) for the period | 9904 | €12,762 | €5,808 | -€6,954 | -54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,762 | €5,808 | -€6,954 | -54.5% |
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 13 October 2026 via checked.be.