Anna Kula Consult: 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 Kula Consult
Largest movements
- Cash -€281,511
down €281,511 (-97.5%), from €288,652 to €7,141
mainly Other debts (-€196,228) and Current investments (-€50,000)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€8,034
up €8,034 (+235%), from €3,414 to €11,448
of which Other amounts receivable: +€8,148
- Other debts -€196,228
down €196,228 (-91.4%), from €214,728 to €18,500
- Debts after one year -€12,915
down €12,915 (-54.5%), from €23,679 to €10,764
- Profit (loss) carried forward -€10,679
down €10,679 (-98.5%), from €10,844 to €165
- Tax, wage and social debts -€5,247
down €5,247 (-88.3%), from €5,945 to €698
- Gross operating margin +€6,645
up €6,645 (+107%), from €6,207 to €12,852
- Taxes +€1,650
up €1,650 (+164%), from €1,003 to €2,652
- Other operating charges -€233
down €233 (-51.5%), from €452 to €220
- Depreciation -€189
down €189 (-9.2%), from €2,047 to €1,858
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 | €296,408 | €72,253 | -€224,155 | -75.6% |
| Fixed assets | 21/28 | €4,342 | €3,664 | -€679 | -15.6% |
| Tangible fixed assets | 22/27 | €4,342 | €3,664 | -€679 | -15.6% |
| Plant, machinery and equipment | 23 | €4,342 | €3,664 | -€679 | -15.6% |
| Current assets | 29/58 | €292,066 | €68,589 | -€223,477 | -76.5% |
| Amounts receivable within one year | 40/41 | €3,414 | €11,448 | +€8,034 | +235% |
| Trade receivables | 40 | €2,375 | €2,261 | -€114 | -4.8% |
| Other amounts receivable | 41 | €1,039 | €9,186 | +€8,148 | +785% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €288,652 | €7,141 | -€281,511 | -97.5% |
| Total equity and liabilities | 10/49 | €296,408 | €72,253 | -€224,155 | -75.6% |
| Equity | 10/15 | €31,304 | €20,625 | -€10,679 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,844 | €165 | -€10,679 | -98.5% |
| Amounts payable | 17/49 | €265,105 | €51,628 | -€213,477 | -80.5% |
| Amounts payable after more than one year | 17 | €23,679 | €10,764 | -€12,915 | -54.5% |
| Financial debts | 170/4 | €23,679 | €10,764 | -€12,915 | -54.5% |
| Amounts payable within one year | 42/48 | €241,426 | €40,865 | -€200,562 | -83.1% |
| Current portion of amounts payable after more than one year | 42 | €12,600 | €12,800 | +€200 | +1.6% |
| Trade debts | 44 | €8,153 | €8,867 | +€714 | +8.8% |
| Suppliers | 440/4 | €8,153 | €8,867 | +€714 | +8.8% |
| Taxes, remuneration and social security | 45 | €5,945 | €698 | -€5,247 | -88.3% |
| Taxes | 450/3 | €5,945 | €698 | -€5,247 | -88.3% |
| Other amounts payable | 47/48 | €214,728 | €18,500 | -€196,228 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047 | €1,858 | -€189 | -9.2% |
| Other operating charges | 640/8 | €452 | €220 | -€233 | -51.5% |
| Gross operating margin | 9900 | €6,207 | €12,852 | +€6,645 | +107% |
| Operating profit (loss) | 9901 | €3,707 | €10,774 | +€7,067 | +191% |
| Financial charges | 65/66B | €385 | €301 | -€84 | -21.8% |
| Recurring financial charges | 65 | €385 | €301 | -€84 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €3,323 | €10,474 | +€7,151 | +215% |
| Income taxes | 67/77 | €1,003 | €2,652 | +€1,650 | +164% |
| Profit (loss) for the period | 9904 | €2,320 | €7,821 | +€5,502 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €2,320 | €7,821 | +€5,502 | +237% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.