ANMIRU: 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.
ANMIRU
Largest movements
- Cash +€119,470
up €119,470 (+78.6%), from €151,927 to €271,397
mainly Net result for the year (+€107,404) and Current investments (+€70,000)
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Receivables after one year -€65,000
down €65,000 (-61.9%), from €105,000 to €40,000
- Receivables within one year -€63,973
down €63,973 (-41.3%), from €154,927 to €90,954
of which Other amounts receivable: -€36,436
- Tangible fixed assets -€9,282
down €9,282 (-21.6%), from €42,917 to €33,635
of which Furniture and vehicles: -€8,638
- Reserves -€87,596
down €87,596 (-18.4%), from €475,534 to €387,938
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Debts after one year -€9,178
down €9,178 (-34.2%), from €26,823 to €17,646
- Gross operating margin -€37,137
down €37,137 (-20.6%), from €180,318 to €143,181
- Taxes -€10,873
down €10,873 (-26.2%), from €41,551 to €30,678
- Depreciation +€6,776
up €6,776 (+270%), from €2,506 to €9,282
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €532,241 | €443,060 | -€89,181 | -16.8% |
| Fixed assets | 21/28 | €42,917 | €33,635 | -€9,282 | -21.6% |
| Tangible fixed assets | 22/27 | €42,917 | €33,635 | -€9,282 | -21.6% |
| Plant, machinery and equipment | 23 | €3,129 | €2,485 | -€644 | -20.6% |
| Furniture and vehicles | 24 | €39,788 | €31,150 | -€8,638 | -21.7% |
| Current assets | 29/58 | €489,324 | €409,425 | -€79,898 | -16.3% |
| Amounts receivable after more than one year | 29 | €105,000 | €40,000 | -€65,000 | -61.9% |
| Other amounts receivable | 291 | €105,000 | €40,000 | -€65,000 | -61.9% |
| Amounts receivable within one year | 40/41 | €154,927 | €90,954 | -€63,973 | -41.3% |
| Trade receivables | 40 | €108,550 | €81,013 | -€27,537 | -25.4% |
| Other amounts receivable | 41 | €46,377 | €9,940 | -€36,436 | -78.6% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €151,927 | €271,397 | +€119,470 | +78.6% |
| Deferred charges and accrued income | 490/1 | €7,470 | €7,074 | -€396 | -5.3% |
| Total equity and liabilities | 10/49 | €532,241 | €443,060 | -€89,181 | -16.8% |
| Equity | 10/15 | €481,734 | €406,538 | -€75,196 | -15.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €475,534 | €387,938 | -€87,596 | -18.4% |
| Distributable reserves | 133 | €475,534 | €387,938 | -€87,596 | -18.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,507 | €36,522 | -€13,985 | -27.7% |
| Amounts payable after more than one year | 17 | €26,823 | €17,646 | -€9,178 | -34.2% |
| Financial debts | 170/4 | €26,823 | €17,646 | -€9,178 | -34.2% |
| Amounts payable within one year | 42/48 | €23,683 | €18,876 | -€4,807 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €8,875 | €9,178 | +€302 | +3.4% |
| Trade debts | 44 | €1,994 | €1,637 | -€357 | -17.9% |
| Suppliers | 440/4 | €1,994 | €1,637 | -€357 | -17.9% |
| Taxes, remuneration and social security | 45 | €12,814 | €8,062 | -€4,752 | -37.1% |
| Taxes | 450/3 | €12,814 | €8,062 | -€4,752 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €9,282 | +€6,776 | +270% |
| Other operating charges | 640/8 | €1,168 | €1,490 | +€322 | +27.6% |
| Gross operating margin | 9900 | €180,318 | €143,181 | -€37,137 | -20.6% |
| Operating profit (loss) | 9901 | €176,644 | €132,408 | -€44,235 | -25.0% |
| Financial income | 75/76B | €5,308 | €6,872 | +€1,564 | +29.5% |
| Recurring financial income | 75 | €5,308 | €6,872 | +€1,564 | +29.5% |
| Financial charges | 65/66B | €394 | €1,198 | +€804 | +204% |
| Recurring financial charges | 65 | €394 | €1,198 | +€804 | +204% |
| Profit (loss) for the period before taxes | 9903 | €181,558 | €138,082 | -€43,476 | -23.9% |
| Income taxes | 67/77 | €41,551 | €30,678 | -€10,873 | -26.2% |
| Profit (loss) for the period | 9904 | €140,007 | €107,404 | -€32,603 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €140,007 | €107,404 | -€32,603 | -23.3% |
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 27 October 2026 via checked.be.