ANKERWIJS: 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.
What changed
ANKERWIJS
NACE 85.204, Subsidised independent mainstream primary education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€28,435
2024 · -€174,413+€202,848
Equity
€15.8m
2024 · €15.7m+€70,067
Cash
€325,793
2024 · €469,728-€143,935
Balance sheet total
€27.4m
2024 · €26.4m+€967,413
Largest movements
Assets
- Tangible fixed assets +€884,449
up €884,449 (+3.8%), from €23.4m to €24.2m
of which Land and buildings: +€1.3m
Equity and liabilities
- Accrued charges and deferred income +€389,932
up €389,932 (+24.6%), from €1.6m to €2.0m
Income statement
- Staff costs +€249,667
up €249,667 (+23.9%), from €1.0m to €1.3m
- Goods and materials -€48,661
down €48,661 (-9.9%), from €489,607 to €440,946
of which Purchases: -€46,618
- Depreciation -€44,061
down €44,061 (-4.0%), from €1.1m to €1.1m
- Services and other goods -€39,221
down €39,221 (-2.1%), from €1.8m to €1.8m
- Financial charges +€29,563
up €29,563 (+47.6%), from €62,070 to €91,633
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.
Result 2024
-€174,413
Turnover
-€6,450
Other operating income
+€1,576
Goods and materials
+€48,661
Services and other goods
+€39,221
Staff costs
-€249,667
Depreciation
+€44,061
Other operating charges
+€5,617
Other operating items
+€350,631
Financial income
-€1,237
Financial charges
-€29,563
Result 2025
€28,435
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.5m
Investment
-€1.9m
Financing
+€319,622
Cash 2024
€469,728
From operations (derived)
+€1.5m
Net result for the year
+€28,435
Depreciation
+€1.1m
Stocks and contracts
-€237
Receivables within one year
-€124,392
Deferred charges and accrued income
-€98,969
Trade debts
+€176,883
Tax, wage and social debts
+€23,680
Advances received
+€28,050
Accrued charges and deferred income
+€389,932
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
+€319,622
Debts after one year
+€106,446
Current portion of long-term debt
+€21,544
Short-term financial debts
+€150,000
Contributions, distributions and other
+€41,632
Not broken down
+€810
Cash 2025
€325,793
brings cash intakes cash outdifference the filed balance sheets leave
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,429,851 | €27,397,265 | +€967,413 | +3.7% |
| Fixed assets | 21/28 | €23,353,135 | €24,240,886 | +€887,750 | +3.8% |
| Intangible fixed assets | 21 | - | €3,301 | +€3,301 | |
| Tangible fixed assets | 22/27 | €23,353,135 | €24,237,585 | +€884,449 | +3.8% |
| Land and buildings | 22 | €13,597,035 | €14,885,138 | +€1.3m | +9.5% |
| Plant, machinery and equipment | 23 | €208,136 | €249,083 | +€40,947 | +19.7% |
| Furniture and vehicles | 24 | €125,149 | €91,349 | -€33,800 | -27.0% |
| Leasing and similar rights | 25 | €7,275,053 | €7,064,932 | -€210,121 | -2.9% |
| Other tangible fixed assets | 26 | €568,400 | €517,599 | -€50,801 | -8.9% |
| Assets under construction and advance payments | 27 | €1,579,363 | €1,429,485 | -€149,878 | -9.5% |
| Current assets | 29/58 | €3,076,716 | €3,156,379 | +€79,663 | +2.6% |
| Stocks and contracts in progress | 3 | €12,216 | €12,453 | +€237 | +1.9% |
| Stocks | 30/36 | €12,216 | €12,453 | +€237 | +1.9% |
| Goods purchased for resale | 34 | €12,216 | €12,453 | +€237 | +1.9% |
| Amounts receivable within one year | 40/41 | €2,388,161 | €2,512,553 | +€124,392 | +5.2% |
| Trade receivables | 40 | €2,326,934 | €2,444,884 | +€117,951 | +5.1% |
| Other amounts receivable | 41 | €61,227 | €67,669 | +€6,442 | +10.5% |
| Cash at bank and in hand | 54/58 | €469,728 | €325,793 | -€143,935 | -30.6% |
| Deferred charges and accrued income | 490/1 | €206,611 | €305,580 | +€98,969 | +47.9% |
| Total equity and liabilities | 10/49 | €26,429,851 | €27,397,265 | +€967,413 | +3.7% |
| Equity | 10/15 | €15,743,356 | €15,813,422 | +€70,067 | +0.4% |
| Contributions | 10/11 | €3,579,974 | €3,579,974 | = | 0.0% |
| Capital | 10 | €3,579,974 | €3,579,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,045 | -€148,610 | +€28,435 | +16.1% |
| Investment grants | 15 | €12,340,426 | €12,382,058 | +€41,632 | +0.3% |
| Amounts payable | 17/49 | €10,686,496 | €11,583,842 | +€897,346 | +8.4% |
| Amounts payable after more than one year | 17 | €7,248,692 | €7,355,138 | +€106,446 | +1.5% |
| Financial debts | 170/4 | €7,248,692 | €7,355,138 | +€106,446 | +1.5% |
| Leasing and similar obligations | 172 | €4,381,660 | €4,244,792 | -€136,869 | -3.1% |
| Credit institutions | 173 | €2,679,607 | €2,922,921 | +€243,315 | +9.1% |
| Other loans | 174 | €187,425 | €187,425 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,855,202 | €2,256,170 | +€400,968 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €357,958 | €379,502 | +€21,544 | +6.0% |
| Financial debts | 43 | €250,000 | €400,000 | +€150,000 | +60.0% |
| Credit institutions | 430/8 | €250,000 | €0 | -€250,000 | -100% |
| Other loans | 439 | - | €400,000 | +€400,000 | |
| Trade debts | 44 | €1,173,142 | €1,350,026 | +€176,883 | +15.1% |
| Suppliers | 440/4 | €1,173,142 | €1,350,026 | +€176,883 | +15.1% |
| Advances received on contracts in progress | 46 | - | €28,050 | +€28,050 | |
| Taxes, remuneration and social security | 45 | €74,101 | €97,782 | +€23,680 | +32.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €74,101 | €97,782 | +€23,680 | +32.0% |
| Accrued charges and deferred income | 492/3 | €1,582,602 | €1,972,534 | +€389,932 | +24.6% |
| Operating income | 70/76A | €4,386,206 | €4,724,502 | +€338,296 | +7.7% |
| Turnover | 70 | €987,368 | €980,917 | -€6,450 | -0.7% |
| Membership fees, donations, legacies and grants | 73 | €3,343,301 | €3,697,604 | +€354,304 | +10.6% |
| Other operating income | 74 | €35,463 | €37,039 | +€1,576 | +4.4% |
| Non-recurring operating income | 76A | €20,074 | €8,941 | -€11,133 | -55.5% |
| Operating charges | 60/66A | €4,499,865 | €4,604,513 | +€104,647 | +2.3% |
| Goods for resale, raw materials and consumables | 60 | €489,607 | €440,946 | -€48,661 | -9.9% |
| Purchases | 600/8 | €487,802 | €441,183 | -€46,618 | -9.6% |
| Change in stocks: decrease (increase) | 609 | €1,805 | -€237 | -€2,043 | |
| Services and other goods | 61 | €1,839,954 | €1,800,733 | -€39,221 | -2.1% |
| Remuneration, social security and pensions | 62 | €1,046,482 | €1,296,149 | +€249,667 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,101,097 | €1,057,036 | -€44,061 | -4.0% |
| Other operating charges | 640/8 | €15,265 | €9,648 | -€5,617 | -36.8% |
| Non-recurring operating charges | 66A | €7,460 | €0 | -€7,460 | -100% |
| Operating profit (loss) | 9901 | -€113,660 | €119,989 | +€233,649 | |
| Financial income | 75/76B | €1,316 | €79 | -€1,237 | -94.0% |
| Recurring financial income | 75 | €1,316 | €79 | -€1,237 | -94.0% |
| Income from current assets | 751 | €1,208 | €3 | -€1,205 | -99.8% |
| Other financial income | 752/9 | €109 | €76 | -€32 | -29.8% |
| Financial charges | 65/66B | €62,070 | €91,633 | +€29,563 | +47.6% |
| Recurring financial charges | 65 | €62,070 | €91,633 | +€29,563 | +47.6% |
| Debt charges | 650 | €57,173 | €82,557 | +€25,384 | +44.4% |
| Other financial charges | 652/9 | €4,897 | €9,076 | +€4,178 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | -€174,413 | €28,435 | +€202,848 | |
| Profit (loss) for the period | 9904 | -€174,413 | €28,435 | +€202,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€174,413 | €28,435 | +€202,848 |
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 20 October 2026 via checked.be.