Anni DiVini: what changed
Two fiscal 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.
Anni DiVini
Largest movements
- Deferred charges and accrued income +€3,986
up €3,986 (+50.1%), from €7,950 to €11,936
- Tangible fixed assets -€3,698
down €3,698 (-79.8%), from €4,634 to €936
of which Furniture and vehicles: -€2,947
- Receivables within one year +€2,658
up €2,658 (+8.6%), from €30,951 to €33,609
of which Other amounts receivable: +€9,611
- Cash +€2,235
up €2,235 (+51.5%), from €4,339 to €6,574
mainly Trade debts (+€13,006) and Advances received (+€4,801)
- Trade debts +€13,006
up €13,006 (+136.2%), from €9,547 to €22,553
- Profit (loss) carried forward -€5,455
down €5,455 (-33.9%), from €16,107 to €10,652
- Advances received +€4,801
up €4,801 (+54.2%), from €8,857 to €13,658
- Current portion of long-term debt -€3,494
down €3,494 (-91.5%), from €3,820 to €326
- Tax, wage and social debts -€3,361
down €3,361 (-96.0%), from €3,502 to €141
- Gross operating margin +€13,536
up €13,536 (+1002.6%), from €1,350 to €14,886
- Other operating charges +€5,826
up €5,826 (+125.8%), from €4,633 to €10,459
- Financial charges +€1,304
up €1,304 (+31.6%), from €4,131 to €5,435
of which Financial charges: +€1,103
- Depreciation -€741
down €741 (-16.7%), from €4,439 to €3,698
- Financial income +€372
up €372 (+28.0%), from €1,325 to €1,696
of which Financial income: +€372
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 | €48,359 | €53,530 | +€5,171 | +10.7% |
| Fixed assets | 21/28 | €5,120 | €1,411 | -€3,709 | -72.4% |
| Tangible fixed assets | 22/27 | €4,634 | €936 | -€3,698 | -79.8% |
| Plant, machinery and equipment | 23 | €751 | - | -€751 | |
| Furniture and vehicles | 24 | €3,883 | €936 | -€2,947 | -75.9% |
| Financial fixed assets | 28 | €486 | €475 | -€11 | -2.2% |
| Current assets | 29/58 | €43,239 | €52,119 | +€8,879 | +20.5% |
| Amounts receivable within one year | 40/41 | €30,951 | €33,609 | +€2,658 | +8.6% |
| Trade receivables | 40 | €23,161 | €16,207 | -€6,954 | -30.0% |
| Other amounts receivable | 41 | €7,790 | €17,402 | +€9,611 | +123.4% |
| Cash at bank and in hand | 54/58 | €4,339 | €6,574 | +€2,235 | +51.5% |
| Deferred charges and accrued income | 490/1 | €7,950 | €11,936 | +€3,986 | +50.1% |
| Total equity and liabilities | 10/49 | €48,359 | €53,530 | +€5,171 | +10.7% |
| Equity | 10/15 | €22,307 | €16,852 | -€5,455 | -24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,107 | €10,652 | -€5,455 | -33.9% |
| Amounts payable | 17/49 | €26,052 | €36,678 | +€10,626 | +40.8% |
| Amounts payable after more than one year | 17 | €326 | - | -€326 | |
| Financial debts | 170/4 | €326 | - | -€326 | |
| Amounts payable within one year | 42/48 | €25,726 | €36,678 | +€10,952 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €3,820 | €326 | -€3,494 | -91.5% |
| Trade debts | 44 | €9,547 | €22,553 | +€13,006 | +136.2% |
| Suppliers | 440/4 | €9,547 | €22,553 | +€13,006 | +136.2% |
| Advances received on contracts in progress | 46 | €8,857 | €13,658 | +€4,801 | +54.2% |
| Taxes, remuneration and social security | 45 | €3,502 | €141 | -€3,361 | -96.0% |
| Taxes | 450/3 | €3,502 | €141 | -€3,361 | -96.0% |
| Non-recurring operating income | 76A | €5,061 | - | -€5,061 | |
| Remuneration, social security and pensions | 62 | €2,208 | €2,304 | +€96 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,439 | €3,698 | -€741 | -16.7% |
| Other operating charges | 640/8 | €4,633 | €10,459 | +€5,826 | +125.8% |
| Non-recurring operating charges | 66A | €6,166 | - | -€6,166 | |
| Gross operating margin | 9900 | €1,350 | €14,886 | +€13,536 | +1002.6% |
| Operating profit (loss) | 9901 | -€16,096 | -€1,575 | +€14,521 | +90.2% |
| Financial income | 75/76B | €1,325 | €1,696 | +€372 | +28.0% |
| Recurring financial income | 75 | €1,325 | €1,696 | +€372 | +28.0% |
| Non-recurring financial income | 76B | €1,325 | €1,696 | +€372 | +28.0% |
| Financial charges | 65/66B | €4,131 | €5,435 | +€1,304 | +31.6% |
| Recurring financial charges | 65 | €3,685 | €4,788 | +€1,103 | +29.9% |
| Non-recurring financial charges | 66B | €446 | €648 | +€201 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,902 | -€5,314 | +€13,588 | +71.9% |
| Income taxes | 67/77 | €164 | €141 | -€23 | -14.1% |
| Profit (loss) for the period | 9904 | -€19,067 | -€5,455 | +€13,611 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,067 | -€5,455 | +€13,611 | +71.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.