ANMOUM: 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.
ANMOUM
Largest movements
- Cash -€38,958
down €38,958 (-60.5%), from €64,426 to €25,468
mainly Stocks and contracts (-€25,938) and Receivables within one year (-€8,372)
- Stocks and contracts +€25,938
up €25,938 (+158.9%), from €16,322 to €42,260
- Receivables within one year +€8,372
up €8,372 (+55.4%), from €15,102 to €23,474
of which Other amounts receivable: +€9,414
- Tangible fixed assets -€3,999
down €3,999 (-54.3%), from €7,366 to €3,367
- Accrued charges and deferred income -€3,500
no longer reported in 2025 (was €3,500)
- Trade debts -€3,270
down €3,270 (-10.4%), from €31,435 to €28,165
- Gross operating margin -€16,717
down €16,717 (-77.4%), from €21,590 to €4,873
- Taxes -€2,556
down €2,556 (-61.0%), from €4,192 to €1,637
- Financial income +€590
up €590 (+138.9%), from €425 to €1,015
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 | €104,557 | €95,962 | -€8,595 | -8.2% |
| Fixed assets | 21/28 | €7,366 | €3,367 | -€3,999 | -54.3% |
| Tangible fixed assets | 22/27 | €7,366 | €3,367 | -€3,999 | -54.3% |
| Furniture and vehicles | 24 | €7,366 | €3,367 | -€3,999 | -54.3% |
| Current assets | 29/58 | €97,191 | €92,595 | -€4,596 | -4.7% |
| Stocks and contracts in progress | 3 | €16,322 | €42,260 | +€25,938 | +158.9% |
| Stocks | 30/36 | €16,322 | €42,260 | +€25,938 | +158.9% |
| Amounts receivable within one year | 40/41 | €15,102 | €23,474 | +€8,372 | +55.4% |
| Trade receivables | 40 | €1,076 | €34 | -€1,042 | -96.8% |
| Other amounts receivable | 41 | €14,027 | €23,440 | +€9,414 | +67.1% |
| Cash at bank and in hand | 54/58 | €64,426 | €25,468 | -€38,958 | -60.5% |
| Deferred charges and accrued income | 490/1 | €1,341 | €1,394 | +€53 | +3.9% |
| Total equity and liabilities | 10/49 | €104,557 | €95,962 | -€8,595 | -8.2% |
| Equity | 10/15 | €53,466 | €52,493 | -€973 | -1.8% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,466 | €43,493 | -€973 | -2.2% |
| Amounts payable | 17/49 | €51,091 | €43,470 | -€7,622 | -14.9% |
| Amounts payable within one year | 42/48 | €47,591 | €43,470 | -€4,122 | -8.7% |
| Trade debts | 44 | €31,435 | €28,165 | -€3,270 | -10.4% |
| Suppliers | 440/4 | €31,435 | €28,165 | -€3,270 | -10.4% |
| Taxes, remuneration and social security | 45 | €16,157 | €15,304 | -€852 | -5.3% |
| Taxes | 450/3 | €14,557 | €13,104 | -€1,452 | -10.0% |
| Remuneration and social security | 454/9 | €1,600 | €2,200 | +€600 | +37.5% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,999 | €3,999 | = | 0.0% |
| Other operating charges | 640/8 | €1,041 | €1,155 | +€114 | +11.0% |
| Gross operating margin | 9900 | €21,590 | €4,873 | -€16,717 | -77.4% |
| Operating profit (loss) | 9901 | €16,550 | -€281 | -€16,832 | |
| Financial income | 75/76B | €425 | €1,015 | +€590 | +138.9% |
| Recurring financial income | 75 | €425 | €1,015 | +€590 | +138.9% |
| Financial charges | 65/66B | €184 | €70 | -€113 | -61.7% |
| Recurring financial charges | 65 | €184 | €70 | -€113 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €16,792 | €664 | -€16,128 | -96.0% |
| Income taxes | 67/77 | €4,192 | €1,637 | -€2,556 | -61.0% |
| Profit (loss) for the period | 9904 | €12,599 | -€973 | -€13,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,599 | -€973 | -€13,572 |
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 12 October 2026 via checked.be.