ANMAKIDA: 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.
ANMAKIDA
Largest movements
- Receivables within one year -€25,053
down €25,053 (-65.6%), from €38,202 to €13,149
of which Trade receivables: -€26,983
- Deferred charges and accrued income +€11,045
new in 2023: €11,045
- Cash +€9,913
up €9,913 (+81.8%), from €12,115 to €22,028
mainly Receivables within one year (+€25,053) and Depreciation (+€4,233)
- Tangible fixed assets -€4,233
down €4,233 (-36.4%), from €11,618 to €7,385
- Short-term financial debts -€4,226
no longer reported in 2023 (was €4,226)
- Tax, wage and social debts -€3,594
down €3,594 (-21.6%), from €16,646 to €13,052
- Reserves +€1,900
up €1,900 (+4.0%), from €47,666 to €49,566
- Other debts -€1,521
down €1,521 (-70.4%), from €2,161 to €640
- Trade debts -€935
down €935 (-75.6%), from €1,236 to €301
- Depreciation -€1,680
down €1,680 (-28.4%), from €5,913 to €4,233
- Financial charges -€826
down €826 (-46.8%), from €1,763 to €937
- Taxes +€668
up €668 (+105%), from €638 to €1,305
- Gross operating margin +€635
up €635 (+7.6%), from €8,409 to €9,045
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,935 | €68,607 | -€8,329 | -10.8% |
| Fixed assets | 21/28 | €26,618 | €22,385 | -€4,233 | -15.9% |
| Tangible fixed assets | 22/27 | €11,618 | €7,385 | -€4,233 | -36.4% |
| Furniture and vehicles | 24 | €11,618 | €7,385 | -€4,233 | -36.4% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €50,317 | €46,221 | -€4,096 | -8.1% |
| Amounts receivable within one year | 40/41 | €38,202 | €13,149 | -€25,053 | -65.6% |
| Trade receivables | 40 | €36,300 | €9,317 | -€26,983 | -74.3% |
| Other amounts receivable | 41 | €1,902 | €3,832 | +€1,930 | +101% |
| Cash at bank and in hand | 54/58 | €12,115 | €22,028 | +€9,913 | +81.8% |
| Deferred charges and accrued income | 490/1 | - | €11,045 | +€11,045 | |
| Total equity and liabilities | 10/49 | €76,935 | €68,607 | -€8,329 | -10.8% |
| Equity | 10/15 | €52,666 | €54,613 | +€1,947 | +3.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,666 | €49,566 | +€1,900 | +4.0% |
| Distributable reserves | 133 | €47,666 | €49,566 | +€1,900 | +4.0% |
| Profit (loss) carried forward | 14 | - | €47 | +€47 | |
| Amounts payable | 17/49 | €24,269 | €13,993 | -€10,276 | -42.3% |
| Amounts payable within one year | 42/48 | €24,269 | €13,993 | -€10,276 | -42.3% |
| Financial debts | 43 | €4,226 | - | -€4,226 | |
| Credit institutions | 430/8 | €4,226 | - | -€4,226 | |
| Trade debts | 44 | €1,236 | €301 | -€935 | -75.6% |
| Suppliers | 440/4 | €1,236 | €301 | -€935 | -75.6% |
| Taxes, remuneration and social security | 45 | €16,646 | €13,052 | -€3,594 | -21.6% |
| Taxes | 450/3 | €16,646 | €13,052 | -€3,594 | -21.6% |
| Other amounts payable | 47/48 | €2,161 | €640 | -€1,521 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,913 | €4,233 | -€1,680 | -28.4% |
| Other operating charges | 640/8 | €1,063 | €999 | -€64 | -6.0% |
| Gross operating margin | 9900 | €8,409 | €9,045 | +€635 | +7.6% |
| Operating profit (loss) | 9901 | €1,433 | €3,812 | +€2,379 | +166% |
| Financial income | 75/76B | €362 | €378 | +€16 | +4.3% |
| Recurring financial income | 75 | €362 | €378 | +€16 | +4.3% |
| Financial charges | 65/66B | €1,763 | €937 | -€826 | -46.8% |
| Recurring financial charges | 65 | €1,763 | €937 | -€826 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €32 | €3,253 | +€3,221 | +10,102% |
| Income taxes | 67/77 | €638 | €1,305 | +€668 | +105% |
| Profit (loss) for the period | 9904 | -€606 | €1,947 | +€2,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€606 | €1,947 | +€2,553 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.