ANKER CONSULT: 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.
ANKER CONSULT
Largest movements
- Receivables within one year -€42,606
down €42,606 (-19.7%), from €216,321 to €173,715
of which Trade receivables: -€36,699
- Tangible fixed assets -€39,060
down €39,060 (-29.2%), from €133,679 to €94,619
of which Furniture and vehicles: -€35,530
- Cash -€36,877
down €36,877 (-33.4%), from €110,313 to €73,436
mainly Trade debts (-€81,624) and Net result for the year (-€39,148)
- Trade debts -€81,624
down €81,624 (-36.3%), from €224,847 to €143,223
- Reserves -€39,148
down €39,148 (-32.1%), from €121,996 to €82,847
- Tax, wage and social debts +€6,013
up €6,013 (+6.7%), from €89,254 to €95,266
of which Taxes: +€5,443
- Gross operating margin -€103,909
down €103,909 (-15.4%), from €672,684 to €568,776
- Staff costs -€39,072
down €39,072 (-6.5%), from €605,654 to €566,582
- Taxes -€9,781
down €9,781 (-90.9%), from €10,758 to €977
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 | €460,882 | €341,770 | -€119,112 | -25.8% |
| Fixed assets | 21/28 | €133,950 | €94,619 | -€39,331 | -29.4% |
| Intangible fixed assets | 21 | €271 | - | -€271 | |
| Tangible fixed assets | 22/27 | €133,679 | €94,619 | -€39,060 | -29.2% |
| Plant, machinery and equipment | 23 | €9,145 | €5,615 | -€3,531 | -38.6% |
| Furniture and vehicles | 24 | €124,534 | €89,004 | -€35,530 | -28.5% |
| Current assets | 29/58 | €326,932 | €247,151 | -€79,781 | -24.4% |
| Amounts receivable within one year | 40/41 | €216,321 | €173,715 | -€42,606 | -19.7% |
| Trade receivables | 40 | €201,354 | €164,655 | -€36,699 | -18.2% |
| Other amounts receivable | 41 | €14,967 | €9,060 | -€5,908 | -39.5% |
| Cash at bank and in hand | 54/58 | €110,313 | €73,436 | -€36,877 | -33.4% |
| Deferred charges and accrued income | 490/1 | €298 | - | -€298 | |
| Total equity and liabilities | 10/49 | €460,882 | €341,770 | -€119,112 | -25.8% |
| Equity | 10/15 | €141,996 | €102,847 | -€39,148 | -27.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €121,996 | €82,847 | -€39,148 | -32.1% |
| Distributable reserves | 133 | €121,996 | €82,847 | -€39,148 | -32.1% |
| Amounts payable | 17/49 | €318,887 | €238,922 | -€79,964 | -25.1% |
| Amounts payable within one year | 42/48 | €318,797 | €238,922 | -€79,875 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €4,263 | - | -€4,263 | |
| Trade debts | 44 | €224,847 | €143,223 | -€81,624 | -36.3% |
| Suppliers | 440/4 | €224,847 | €143,223 | -€81,624 | -36.3% |
| Taxes, remuneration and social security | 45 | €89,254 | €95,266 | +€6,013 | +6.7% |
| Taxes | 450/3 | €29,566 | €35,009 | +€5,443 | +18.4% |
| Remuneration and social security | 454/9 | €59,687 | €60,257 | +€570 | +1.0% |
| Other amounts payable | 47/48 | €433 | €433 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €89 | - | -€89 | |
| Remuneration, social security and pensions | 62 | €605,654 | €566,582 | -€39,072 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,192 | €39,331 | +€1,139 | +3.0% |
| Other operating charges | 640/8 | €1,318 | €1,749 | +€432 | +32.7% |
| Gross operating margin | 9900 | €672,684 | €568,776 | -€103,909 | -15.4% |
| Operating profit (loss) | 9901 | €27,521 | -€38,887 | -€66,407 | |
| Financial income | 75/76B | €2,529 | €800 | -€1,729 | -68.4% |
| Recurring financial income | 75 | €2,529 | €800 | -€1,729 | -68.4% |
| Financial charges | 65/66B | €381 | €85 | -€296 | -77.7% |
| Recurring financial charges | 65 | €381 | €85 | -€296 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | €29,668 | -€38,171 | -€67,839 | |
| Income taxes | 67/77 | €10,758 | €977 | -€9,781 | -90.9% |
| Profit (loss) for the period | 9904 | €18,910 | -€39,148 | -€58,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,910 | -€39,148 | -€58,058 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.