ANMAPA CONSTRUCT: 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.
ANMAPA CONSTRUCT
Largest movements
- Cash -€39,167
down €39,167 (-57.2%), from €68,461 to €29,294
mainly Trade debts (-€48,434) and Net result for the year (-€33,339)
- Receivables after one year -€28,060
down €28,060 (-21.5%), from €130,433 to €102,372
- Receivables within one year -€24,032
down €24,032 (-13.1%), from €183,600 to €159,567
of which Trade receivables: -€23,623
- Tangible fixed assets -€16,218
down €16,218 (-10.3%), from €156,719 to €140,501
of which Furniture and vehicles: -€9,612
- Trade debts -€48,434
down €48,434 (-44.1%), from €109,703 to €61,269
- Profit (loss) carried forward -€31,389
new in 2023: -€31,389
- Debts after one year -€15,796
down €15,796 (-12.6%), from €124,909 to €109,113
- Tax, wage and social debts -€6,117
down €6,117 (-75.1%), from €8,145 to €2,028
- Other debts -€5,447
down €5,447 (-10.2%), from €53,357 to €47,909
- Gross operating margin -€47,458
down €47,458, from €39,169 to -€8,288
- Depreciation +€6,382
up €6,382 (+64.9%), from €9,836 to €16,218
- Taxes +€2,616
up €2,616 (+86.5%), from €3,024 to €5,640
- Financial charges -€1,628
down €1,628 (-28.2%), from €5,779 to €4,152
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 | €542,594 | €434,462 | -€108,132 | -19.9% |
| Fixed assets | 21/28 | €156,719 | €140,501 | -€16,218 | -10.3% |
| Tangible fixed assets | 22/27 | €156,719 | €140,501 | -€16,218 | -10.3% |
| Furniture and vehicles | 24 | €43,516 | €33,904 | -€9,612 | -22.1% |
| Leasing and similar rights | 25 | €113,203 | €106,597 | -€6,606 | -5.8% |
| Current assets | 29/58 | €385,875 | €293,961 | -€91,914 | -23.8% |
| Amounts receivable after more than one year | 29 | €130,433 | €102,372 | -€28,060 | -21.5% |
| Other amounts receivable | 291 | €130,433 | €102,372 | -€28,060 | -21.5% |
| Amounts receivable within one year | 40/41 | €183,600 | €159,567 | -€24,032 | -13.1% |
| Trade receivables | 40 | €164,712 | €141,089 | -€23,623 | -14.3% |
| Other amounts receivable | 41 | €18,888 | €18,479 | -€409 | -2.2% |
| Cash at bank and in hand | 54/58 | €68,461 | €29,294 | -€39,167 | -57.2% |
| Deferred charges and accrued income | 490/1 | €3,381 | €2,726 | -€655 | -19.4% |
| Total equity and liabilities | 10/49 | €542,594 | €434,462 | -€108,132 | -19.9% |
| Equity | 10/15 | €222,125 | €188,786 | -€33,339 | -15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €202,125 | €200,175 | -€1,950 | -1.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €54,546 | €52,596 | -€1,950 | -3.6% |
| Distributable reserves | 133 | €145,579 | €147,579 | +€2,000 | +1.4% |
| Profit (loss) carried forward | 14 | - | -€31,389 | -€31,389 | |
| Provisions and deferred taxes | 16 | €3,099 | €2,449 | -€650 | -21.0% |
| Deferred taxes | 168 | €3,099 | €2,449 | -€650 | -21.0% |
| Amounts payable | 17/49 | €317,370 | €243,228 | -€74,143 | -23.4% |
| Amounts payable after more than one year | 17 | €124,909 | €109,113 | -€15,796 | -12.6% |
| Financial debts | 170/4 | €124,909 | €109,113 | -€15,796 | -12.6% |
| Amounts payable within one year | 42/48 | €190,021 | €130,397 | -€59,624 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €15,467 | €15,796 | +€329 | +2.1% |
| Financial debts | 43 | €3,350 | €3,394 | +€44 | +1.3% |
| Credit institutions | 430/8 | €3,350 | €3,394 | +€44 | +1.3% |
| Trade debts | 44 | €109,703 | €61,269 | -€48,434 | -44.1% |
| Suppliers | 440/4 | €109,703 | €61,269 | -€48,434 | -44.1% |
| Taxes, remuneration and social security | 45 | €8,145 | €2,028 | -€6,117 | -75.1% |
| Taxes | 450/3 | €8,145 | €2,028 | -€6,117 | -75.1% |
| Other amounts payable | 47/48 | €53,357 | €47,909 | -€5,447 | -10.2% |
| Accrued charges and deferred income | 492/3 | €2,440 | €3,718 | +€1,277 | +52.3% |
| Non-recurring operating income | 76A | €26,000 | - | -€26,000 | |
| Remuneration, social security and pensions | 62 | -€248 | - | +€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,836 | €16,218 | +€6,382 | +64.9% |
| Other operating charges | 640/8 | €2,706 | €2,721 | +€16 | +0.6% |
| Gross operating margin | 9900 | €39,169 | -€8,288 | -€47,458 | |
| Operating profit (loss) | 9901 | €26,876 | -€27,227 | -€54,104 | |
| Financial income | 75/76B | €3,229 | €3,030 | -€199 | -6.2% |
| Recurring financial income | 75 | €3,229 | €3,030 | -€199 | -6.2% |
| Financial charges | 65/66B | €5,779 | €4,152 | -€1,628 | -28.2% |
| Recurring financial charges | 65 | €5,779 | €4,152 | -€1,628 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €24,327 | -€28,349 | -€52,675 | |
| Transfer from deferred taxes | 780 | €151 | €650 | +€499 | +329% |
| Income taxes | 67/77 | €3,024 | €5,640 | +€2,616 | +86.5% |
| Profit (loss) for the period | 9904 | €21,453 | -€33,339 | -€54,793 | |
| Transfer from tax-exempt reserves | 789 | €454 | €1,950 | +€1,496 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €21,908 | -€31,389 | -€53,297 |
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.