ANNA PATERAKI: 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 PATERAKI
Largest movements
- Receivables after one year -€150,000
down €150,000 (-100%), from €150,000 to €0
- Cash +€60,635
up €60,635 (+40.1%), from €151,192 to €211,826
mainly Net result for the year (+€193,640) and Receivables after one year (+€150,000)
- Receivables within one year -€25,832
down €25,832 (-92.0%), from €28,067 to €2,235
- Deferred charges and accrued income -€8,904
down €8,904 (-75.6%), from €11,773 to €2,869
- Reserves -€134,256
down €134,256 (-100%), from €134,256 to €0
- Other debts +€13,421
up €13,421 (+7.4%), from €180,220 to €193,640
- Tax, wage and social debts -€5,490
down €5,490 (-72.4%), from €7,582 to €2,093
of which Taxes: -€5,508
- Gross operating margin +€29,461
up €29,461 (+13.2%), from €223,909 to €253,370
- Financial income -€7,298
down €7,298 (-63.3%), from €11,538 to €4,240
- Taxes +€4,986
up €4,986 (+9.4%), from €53,187 to €58,173
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 | €345,613 | €219,920 | -€125,693 | -36.4% |
| Fixed assets | 21/28 | €4,581 | €2,989 | -€1,592 | -34.8% |
| Tangible fixed assets | 22/27 | €4,581 | €2,989 | -€1,592 | -34.8% |
| Plant, machinery and equipment | 23 | €1,402 | €1,042 | -€360 | -25.7% |
| Furniture and vehicles | 24 | €3,180 | €1,947 | -€1,233 | -38.8% |
| Current assets | 29/58 | €341,031 | €216,931 | -€124,101 | -36.4% |
| Amounts receivable after more than one year | 29 | €150,000 | €0 | -€150,000 | -100% |
| Other amounts receivable | 291 | €150,000 | €0 | -€150,000 | -100% |
| Amounts receivable within one year | 40/41 | €28,067 | €2,235 | -€25,832 | -92.0% |
| Other amounts receivable | 41 | €28,067 | €2,235 | -€25,832 | -92.0% |
| Cash at bank and in hand | 54/58 | €151,192 | €211,826 | +€60,635 | +40.1% |
| Deferred charges and accrued income | 490/1 | €11,773 | €2,869 | -€8,904 | -75.6% |
| Total equity and liabilities | 10/49 | €345,613 | €219,920 | -€125,693 | -36.4% |
| Equity | 10/15 | €154,256 | €20,000 | -€134,256 | -87.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €134,256 | €0 | -€134,256 | -100% |
| Distributable reserves | 133 | €134,256 | €0 | -€134,256 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €191,357 | €199,920 | +€8,563 | +4.5% |
| Amounts payable within one year | 42/48 | €187,977 | €197,420 | +€9,443 | +5.0% |
| Trade debts | 44 | €175 | €1,686 | +€1,512 | +866% |
| Suppliers | 440/4 | €175 | €1,686 | +€1,512 | +866% |
| Taxes, remuneration and social security | 45 | €7,582 | €2,093 | -€5,490 | -72.4% |
| Taxes | 450/3 | €5,508 | €0 | -€5,508 | -100% |
| Remuneration and social security | 454/9 | €2,075 | €2,093 | +€18 | +0.9% |
| Other amounts payable | 47/48 | €180,220 | €193,640 | +€13,421 | +7.4% |
| Accrued charges and deferred income | 492/3 | €3,380 | €2,500 | -€880 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €1,592 | = | 0.0% |
| Other operating charges | 640/8 | €3,106 | €4,079 | +€973 | +31.3% |
| Gross operating margin | 9900 | €223,909 | €253,370 | +€29,461 | +13.2% |
| Operating profit (loss) | 9901 | €219,210 | €247,698 | +€28,488 | +13.0% |
| Financial income | 75/76B | €11,538 | €4,240 | -€7,298 | -63.3% |
| Recurring financial income | 75 | €11,538 | €4,240 | -€7,298 | -63.3% |
| Financial charges | 65/66B | €96 | €125 | +€29 | +30.4% |
| Recurring financial charges | 65 | €96 | €125 | +€29 | +30.4% |
| Profit (loss) for the period before taxes | 9903 | €230,652 | €251,813 | +€21,161 | +9.2% |
| Income taxes | 67/77 | €53,187 | €58,173 | +€4,986 | +9.4% |
| Profit (loss) for the period | 9904 | €177,466 | €193,640 | +€16,175 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €177,466 | €193,640 | +€16,175 | +9.1% |
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 24 October 2026 via checked.be.