ANLIVER: 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.
ANLIVER
Largest movements
- Cash +€261,195
up €261,195 (+1029.0%), from €25,383 to €286,578
mainly Current investments (+€226,058) and Net result for the year (+€36,588)
- Current investments -€226,058
down €226,058 (-89.0%), from €254,053 to €27,995
- Reserves +€36,000
up €36,000 (+13.3%), from €270,460 to €306,460
of which Distributable reserves: +€36,000
- Gross operating margin +€10,700
up €10,700 (+26.3%), from €40,688 to €51,388
- Taxes +€2,519
up €2,519 (+16.6%), from €15,199 to €17,718
- Financial income -€2,181
down €2,181 (-37.5%), from €5,817 to €3,636
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.
Cash bridge derived
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 | €288,148 | €324,374 | +€36,226 | +12.6% |
| Current assets | 29/58 | €288,148 | €324,374 | +€36,226 | +12.6% |
| Amounts receivable within one year | 40/41 | €8,712 | €9,801 | +€1,089 | +12.5% |
| Trade receivables | 40 | €8,712 | €9,801 | +€1,089 | +12.5% |
| Current investments | 50/53 | €254,053 | €27,995 | -€226,058 | -89.0% |
| Cash at bank and in hand | 54/58 | €25,383 | €286,578 | +€261,195 | +1029.0% |
| Total equity and liabilities | 10/49 | €288,148 | €324,374 | +€36,226 | +12.6% |
| Equity | 10/15 | €280,285 | €316,873 | +€36,588 | +13.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €270,460 | €306,460 | +€36,000 | +13.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €270,460 | €306,460 | +€36,000 | +13.3% |
| Profit (loss) carried forward | 14 | €3,525 | €4,113 | +€588 | +16.7% |
| Amounts payable | 17/49 | €7,863 | €7,501 | -€362 | -4.6% |
| Amounts payable within one year | 42/48 | €7,863 | €7,501 | -€362 | -4.6% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €7,476 | €7,102 | -€374 | -5.0% |
| Taxes | 450/3 | €7,476 | €7,102 | -€374 | -5.0% |
| Other operating charges | 640/8 | €590 | €607 | +€17 | +2.9% |
| Gross operating margin | 9900 | €40,688 | €51,388 | +€10,700 | +26.3% |
| Operating profit (loss) | 9901 | €40,098 | €50,781 | +€10,683 | +26.6% |
| Financial income | 75/76B | €5,817 | €3,636 | -€2,181 | -37.5% |
| Recurring financial income | 75 | €5,817 | €3,636 | -€2,181 | -37.5% |
| Financial charges | 65/66B | €126 | €111 | -€15 | -11.9% |
| Recurring financial charges | 65 | €126 | €111 | -€15 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €45,789 | €54,306 | +€8,517 | +18.6% |
| Income taxes | 67/77 | €15,199 | €17,718 | +€2,519 | +16.6% |
| Profit (loss) for the period | 9904 | €30,590 | €36,588 | +€5,998 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,590 | €36,588 | +€5,998 | +19.6% |
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 10 October 2026 via checked.be.