ANNA IAN: 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.
ANNA IAN
Largest movements
- Tangible fixed assets -€19,178
down €19,178 (-9.3%), from €206,005 to €186,826
of which Land and buildings: -€20,147
- Deferred charges and accrued income +€5,328
up €5,328 (+6837.2%), from €78 to €5,405
- Debts after one year -€14,503
down €14,503 (-47.6%), from €30,476 to €15,973
- Trade debts +€4,816
up €4,816 (+532.8%), from €904 to €5,720
- Profit (loss) carried forward -€4,244
down €4,244 (-17.5%), from -€24,226 to -€28,471
- Gross operating margin +€12,103
up €12,103 (+127.2%), from €9,515 to €21,618
- Financial charges -€225
down €225 (-10.1%), from €2,220 to €1,996
- Depreciation +€219
up €219 (+1.0%), from €21,459 to €21,678
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,097 | €201,859 | -€13,238 | -6.2% |
| Fixed assets | 21/28 | €206,005 | €186,826 | -€19,178 | -9.3% |
| Tangible fixed assets | 22/27 | €206,005 | €186,826 | -€19,178 | -9.3% |
| Land and buildings | 22 | €199,634 | €179,487 | -€20,147 | -10.1% |
| Plant, machinery and equipment | 23 | €6,371 | €7,339 | +€968 | +15.2% |
| Current assets | 29/58 | €9,092 | €15,033 | +€5,940 | +65.3% |
| Stocks and contracts in progress | 3 | €1,438 | €651 | -€787 | -54.7% |
| Stocks | 30/36 | €1,438 | €651 | -€787 | -54.7% |
| Amounts receivable within one year | 40/41 | €107 | €739 | +€632 | +592.5% |
| Trade receivables | 40 | €107 | €739 | +€632 | +592.5% |
| Cash at bank and in hand | 54/58 | €7,470 | €8,237 | +€768 | +10.3% |
| Deferred charges and accrued income | 490/1 | €78 | €5,405 | +€5,328 | +6837.2% |
| Total equity and liabilities | 10/49 | €215,097 | €201,859 | -€13,238 | -6.2% |
| Equity | 10/15 | €128,646 | €124,402 | -€4,244 | -3.3% |
| Revaluation surpluses | 12 | €152,873 | €152,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,226 | -€28,471 | -€4,244 | -17.5% |
| Amounts payable | 17/49 | €86,451 | €77,457 | -€8,994 | -10.4% |
| Amounts payable after more than one year | 17 | €30,476 | €15,973 | -€14,503 | -47.6% |
| Financial debts | 170/4 | €30,476 | €15,973 | -€14,503 | -47.6% |
| Amounts payable within one year | 42/48 | €54,397 | €59,952 | +€5,555 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €14,176 | €14,503 | +€327 | +2.3% |
| Trade debts | 44 | €904 | €5,720 | +€4,816 | +532.8% |
| Suppliers | 440/4 | €904 | €5,720 | +€4,816 | +532.8% |
| Taxes, remuneration and social security | 45 | €2,139 | €1,428 | -€711 | -33.2% |
| Taxes | 450/3 | €2,139 | €1,428 | -€711 | -33.2% |
| Other amounts payable | 47/48 | €37,179 | €38,301 | +€1,123 | +3.0% |
| Accrued charges and deferred income | 492/3 | €1,578 | €1,532 | -€46 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,459 | €21,678 | +€219 | +1.0% |
| Other operating charges | 640/8 | €2,105 | €2,188 | +€83 | +3.9% |
| Gross operating margin | 9900 | €9,515 | €21,618 | +€12,103 | +127.2% |
| Operating profit (loss) | 9901 | -€14,049 | -€2,248 | +€11,801 | +84.0% |
| Financial charges | 65/66B | €2,220 | €1,996 | -€225 | -10.1% |
| Recurring financial charges | 65 | €2,220 | €1,996 | -€225 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,270 | -€4,244 | +€12,026 | +73.9% |
| Profit (loss) for the period | 9904 | -€16,270 | -€4,244 | +€12,026 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,270 | -€4,244 | +€12,026 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.