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
- Receivables within one year -€104,379
down €104,379 (-80.1%), from €130,266 to €25,887
of which Other amounts receivable: -€105,206
- Reserves -€98,312
down €98,312 (-6.3%), from €1.6m to €1.5m
of which Tax-exempt reserves: -€231,550
- Debts after one year -€76,015
down €76,015 (-21.5%), from €353,918 to €277,903
- Current portion of long-term debt +€34,179
up €34,179 (+46.5%), from €73,519 to €107,698
- Other debts +€23,537
up €23,537 (+129%), from €18,177 to €41,714
- Gross operating margin +€59,821
up €59,821 (+70.8%), from €84,459 to €144,279
- Taxes +€38,855
up €38,855 (+177%), from €21,963 to €60,818
- Financial income +€20,605
up €20,605 (+2,583%), from €798 to €21,403
- Depreciation +€5,245
up €5,245 (+22.6%), from €23,159 to €28,404
- Financial charges -€2,063
down €2,063 (-10.8%), from €19,053 to €16,990
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 | €2,046,350 | €1,928,385 | -€117,965 | -5.8% |
| Fixed assets | 21/28 | €1,867,381 | €1,848,234 | -€19,146 | -1.0% |
| Tangible fixed assets | 22/27 | €803,950 | €784,803 | -€19,146 | -2.4% |
| Land and buildings | 22 | €799,634 | €780,947 | -€18,687 | -2.3% |
| Plant, machinery and equipment | 23 | - | €993 | +€993 | |
| Furniture and vehicles | 24 | €4,315 | €2,864 | -€1,452 | -33.6% |
| Financial fixed assets | 28 | €1,063,431 | €1,063,431 | = | 0.0% |
| Current assets | 29/58 | €178,969 | €80,151 | -€98,819 | -55.2% |
| Amounts receivable within one year | 40/41 | €130,266 | €25,887 | -€104,379 | -80.1% |
| Trade receivables | 40 | €18,422 | €19,249 | +€827 | +4.5% |
| Other amounts receivable | 41 | €111,843 | €6,638 | -€105,206 | -94.1% |
| Cash at bank and in hand | 54/58 | €48,229 | €51,849 | +€3,620 | +7.5% |
| Deferred charges and accrued income | 490/1 | €475 | €2,415 | +€1,940 | +408% |
| Total equity and liabilities | 10/49 | €2,046,350 | €1,928,385 | -€117,965 | -5.8% |
| Equity | 10/15 | €1,582,084 | €1,483,772 | -€98,312 | -6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,569,684 | €1,471,372 | -€98,312 | -6.3% |
| Tax-exempt reserves | 132 | €547,300 | €315,750 | -€231,550 | -42.3% |
| Distributable reserves | 133 | €1,022,384 | €1,155,622 | +€133,238 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €464,266 | €444,613 | -€19,653 | -4.2% |
| Amounts payable after more than one year | 17 | €353,918 | €277,903 | -€76,015 | -21.5% |
| Financial debts | 170/4 | €353,918 | €277,903 | -€76,015 | -21.5% |
| Amounts payable within one year | 42/48 | €110,348 | €166,710 | +€56,362 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €73,519 | €107,698 | +€34,179 | +46.5% |
| Trade debts | 44 | €2,813 | €3,894 | +€1,081 | +38.4% |
| Suppliers | 440/4 | €2,813 | €3,894 | +€1,081 | +38.4% |
| Taxes, remuneration and social security | 45 | €15,839 | €13,404 | -€2,435 | -15.4% |
| Taxes | 450/3 | €15,839 | €13,404 | -€2,435 | -15.4% |
| Other amounts payable | 47/48 | €18,177 | €41,714 | +€23,537 | +129% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,159 | €28,404 | +€5,245 | +22.6% |
| Other operating charges | 640/8 | €2,255 | €3,548 | +€1,293 | +57.3% |
| Gross operating margin | 9900 | €84,459 | €144,279 | +€59,821 | +70.8% |
| Operating profit (loss) | 9901 | €59,044 | €112,327 | +€53,282 | +90.2% |
| Financial income | 75/76B | €798 | €21,403 | +€20,605 | +2,583% |
| Recurring financial income | 75 | €798 | €21,403 | +€20,605 | +2,583% |
| Financial charges | 65/66B | €19,053 | €16,990 | -€2,063 | -10.8% |
| Recurring financial charges | 65 | €19,053 | €16,990 | -€2,063 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €40,790 | €116,740 | +€75,950 | +186% |
| Income taxes | 67/77 | €21,963 | €60,818 | +€38,855 | +177% |
| Profit (loss) for the period | 9904 | €18,827 | €55,922 | +€37,095 | +197% |
| Transfer from tax-exempt reserves | 789 | - | €231,550 | +€231,550 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,827 | €287,472 | +€268,645 | +1,427% |
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.