ANKER-LIER: 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-LIER
Largest movements
- Tangible fixed assets -€15,364
down €15,364 (-2.5%), from €616,068 to €600,705
of which Land and buildings: -€8,055
- Debts after one year -€23,024
down €23,024 (-14.3%), from €161,552 to €138,528
of which Financial debts: -€33,024
- Accrued charges and deferred income +€12,780
up €12,780 (+39.2%), from €32,587 to €45,367
- Gross operating margin -€6,515
down €6,515 (-11.5%), from €56,698 to €50,183
- Depreciation +€2,494
up €2,494 (+6.3%), from €39,732 to €42,226
- Financial charges +€1,034
up €1,034 (+39.8%), from €2,596 to €3,630
- Taxes -€675
down €675 (-82.8%), from €816 to €141
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 | €643,723 | €629,343 | -€14,380 | -2.2% |
| Fixed assets | 21/28 | €616,068 | €600,705 | -€15,364 | -2.5% |
| Tangible fixed assets | 22/27 | €616,068 | €600,705 | -€15,364 | -2.5% |
| Land and buildings | 22 | €592,569 | €584,514 | -€8,055 | -1.4% |
| Furniture and vehicles | 24 | €23,500 | €16,190 | -€7,309 | -31.1% |
| Current assets | 29/58 | €27,655 | €28,638 | +€984 | +3.6% |
| Amounts receivable within one year | 40/41 | €987 | €0 | -€987 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €987 | €0 | -€987 | -100% |
| Cash at bank and in hand | 54/58 | €18,566 | €20,424 | +€1,858 | +10.0% |
| Deferred charges and accrued income | 490/1 | €8,101 | €8,214 | +€113 | +1.4% |
| Total equity and liabilities | 10/49 | €643,723 | €629,343 | -€14,380 | -2.2% |
| Equity | 10/15 | €386,011 | €378,924 | -€7,087 | -1.8% |
| Contributions | 10/11 | €240,200 | €240,200 | = | 0.0% |
| Reserves | 13 | €140,493 | €138,724 | -€1,768 | -1.3% |
| Distributable reserves | 133 | €140,493 | €138,724 | -€1,768 | -1.3% |
| Profit (loss) carried forward | 14 | €5,319 | €0 | -€5,319 | -100% |
| Amounts payable | 17/49 | €257,711 | €250,419 | -€7,293 | -2.8% |
| Amounts payable after more than one year | 17 | €161,552 | €138,528 | -€23,024 | -14.3% |
| Financial debts | 170/4 | €141,552 | €108,528 | -€33,024 | -23.3% |
| Other amounts payable | 178/9 | €20,000 | €30,000 | +€10,000 | +50.0% |
| Amounts payable within one year | 42/48 | €63,573 | €66,524 | +€2,951 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €34,657 | €35,060 | +€403 | +1.2% |
| Financial debts | 43 | €10,000 | €10,000 | = | 0.0% |
| Other loans | 439 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €6,319 | €7,087 | +€768 | +12.2% |
| Suppliers | 440/4 | €6,319 | €7,087 | +€768 | +12.2% |
| Taxes, remuneration and social security | 45 | €3,135 | €2,505 | -€630 | -20.1% |
| Taxes | 450/3 | €3,135 | €2,505 | -€630 | -20.1% |
| Other amounts payable | 47/48 | €9,462 | €11,873 | +€2,411 | +25.5% |
| Accrued charges and deferred income | 492/3 | €32,587 | €45,367 | +€12,780 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,732 | €42,226 | +€2,494 | +6.3% |
| Other operating charges | 640/8 | €11,153 | €11,446 | +€293 | +2.6% |
| Gross operating margin | 9900 | €56,698 | €50,183 | -€6,515 | -11.5% |
| Operating profit (loss) | 9901 | €5,812 | -€3,489 | -€9,301 | |
| Financial income | 75/76B | €10 | €172 | +€162 | +1,560% |
| Recurring financial income | 75 | €10 | €172 | +€162 | +1,560% |
| Financial charges | 65/66B | €2,596 | €3,630 | +€1,034 | +39.8% |
| Recurring financial charges | 65 | €2,596 | €3,630 | +€1,034 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €3,227 | -€6,947 | -€10,173 | |
| Income taxes | 67/77 | €816 | €141 | -€675 | -82.8% |
| Profit (loss) for the period | 9904 | €2,411 | -€7,087 | -€9,498 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,411 | -€7,087 | -€9,498 |
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 17 October 2026 via checked.be.