ANMA: what changed
Two fiscal 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.
ANMA
Largest movements
- Cash +€9,806
up €9,806 (+23.3%), from €41,999 to €51,805
mainly Net result for the year (+€8,117) and Depreciation (+€1,536)
- Tangible fixed assets -€1,536
down €1,536 (-43.4%), from €3,541 to €2,005
of which Plant, machinery and equipment: -€916
- Reserves +€8,117
up €8,117 (+49.6%), from €16,380 to €24,496
- Depreciation -€2,200
down €2,200 (-58.9%), from €3,736 to €1,536
- Gross operating margin +€1,783
up €1,783 (+19.2%), from €9,285 to €11,069
- Staff costs +€1,012
no longer reported in 2025 (was -€1,012)
- Other operating charges -€461
down €461 (-41.0%), from €1,123 to €663
- Taxes +€430
up €430 (+112.5%), from €382 to €812
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 | €47,773 | €56,405 | +€8,632 | +18.1% |
| Fixed assets | 21/28 | €3,541 | €2,005 | -€1,536 | -43.4% |
| Tangible fixed assets | 22/27 | €3,541 | €2,005 | -€1,536 | -43.4% |
| Plant, machinery and equipment | 23 | €2,685 | €1,769 | -€916 | -34.1% |
| Other tangible fixed assets | 26 | €856 | €236 | -€620 | -72.4% |
| Current assets | 29/58 | €44,232 | €54,399 | +€10,168 | +23.0% |
| Amounts receivable within one year | 40/41 | €2,000 | €2,121 | +€121 | +6.1% |
| Other amounts receivable | 41 | €2,000 | €2,121 | +€121 | +6.1% |
| Cash at bank and in hand | 54/58 | €41,999 | €51,805 | +€9,806 | +23.3% |
| Deferred charges and accrued income | 490/1 | €233 | €473 | +€241 | +103.4% |
| Total equity and liabilities | 10/49 | €47,773 | €56,405 | +€8,632 | +18.1% |
| Equity | 10/15 | €46,380 | €54,496 | +€8,117 | +17.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €16,380 | €24,496 | +€8,117 | +49.6% |
| Distributable reserves | 133 | €16,380 | €24,496 | +€8,117 | +49.6% |
| Amounts payable | 17/49 | €1,394 | €1,909 | +€515 | +37.0% |
| Amounts payable within one year | 42/48 | €1,394 | €1,909 | +€515 | +37.0% |
| Taxes, remuneration and social security | 45 | €1,394 | €1,909 | +€515 | +37.0% |
| Taxes | 450/3 | €1,394 | €1,909 | +€515 | +37.0% |
| Remuneration, social security and pensions | 62 | -€1,012 | - | +€1,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,736 | €1,536 | -€2,200 | -58.9% |
| Other operating charges | 640/8 | €1,123 | €663 | -€461 | -41.0% |
| Gross operating margin | 9900 | €9,285 | €11,069 | +€1,783 | +19.2% |
| Operating profit (loss) | 9901 | €5,439 | €8,870 | +€3,432 | +63.1% |
| Financial income | 75/76B | €312 | €404 | +€92 | +29.4% |
| Recurring financial income | 75 | €312 | €404 | +€92 | +29.4% |
| Financial charges | 65/66B | €484 | €346 | -€138 | -28.6% |
| Recurring financial charges | 65 | €484 | €346 | -€138 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €5,266 | €8,928 | +€3,662 | +69.5% |
| Income taxes | 67/77 | €382 | €812 | +€430 | +112.5% |
| Profit (loss) for the period | 9904 | €4,885 | €8,117 | +€3,232 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,885 | €8,117 | +€3,232 | +66.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.