ANNIE: 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.
ANNIE
Largest movements
- Receivables within one year +€7,016
up €7,016 (+130.8%), from €5,362 to €12,378
of which Trade receivables: +€9,643
- Cash +€3,719
up €3,719 (+30.9%), from €12,022 to €15,741
mainly Net result for the year (+€5,841) and Depreciation (+€3,005)
- Tangible fixed assets -€3,005
down €3,005 (-53.4%), from €5,630 to €2,625
- Deferred charges and accrued income -€1,061
down €1,061 (-18.4%), from €5,757 to €4,696
- Reserves +€5,841
up €5,841 (+30.1%), from €19,434 to €25,275
- Tax, wage and social debts +€1,142
up €1,142 (+41.5%), from €2,749 to €3,891
of which Taxes: +€762
- Gross operating margin +€4,253
up €4,253 (+50.5%), from €8,415 to €12,668
- Taxes +€712
up €712 (+39.9%), from €1,787 to €2,499
- Other operating charges +€281
up €281 (+37.0%), from €760 to €1,041
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 | €28,771 | €35,440 | +€6,669 | +23.2% |
| Fixed assets | 21/28 | €5,630 | €2,625 | -€3,005 | -53.4% |
| Tangible fixed assets | 22/27 | €5,630 | €2,625 | -€3,005 | -53.4% |
| Furniture and vehicles | 24 | €5,630 | €2,625 | -€3,005 | -53.4% |
| Current assets | 29/58 | €23,142 | €32,815 | +€9,674 | +41.8% |
| Amounts receivable within one year | 40/41 | €5,362 | €12,378 | +€7,016 | +130.8% |
| Trade receivables | 40 | €520 | €10,163 | +€9,643 | +1854.5% |
| Other amounts receivable | 41 | €4,842 | €2,215 | -€2,628 | -54.3% |
| Cash at bank and in hand | 54/58 | €12,022 | €15,741 | +€3,719 | +30.9% |
| Deferred charges and accrued income | 490/1 | €5,757 | €4,696 | -€1,061 | -18.4% |
| Total equity and liabilities | 10/49 | €28,771 | €35,440 | +€6,669 | +23.2% |
| Equity | 10/15 | €24,434 | €30,275 | +€5,841 | +23.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,434 | €25,275 | +€5,841 | +30.1% |
| Distributable reserves | 133 | €19,434 | €25,275 | +€5,841 | +30.1% |
| Amounts payable | 17/49 | €4,337 | €5,165 | +€828 | +19.1% |
| Amounts payable within one year | 42/48 | €4,337 | €5,165 | +€828 | +19.1% |
| Trade debts | 44 | €1,588 | €1,274 | -€314 | -19.8% |
| Suppliers | 440/4 | €1,588 | €1,274 | -€314 | -19.8% |
| Taxes, remuneration and social security | 45 | €2,749 | €3,891 | +€1,142 | +41.5% |
| Taxes | 450/3 | €749 | €1,511 | +€762 | +101.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,380 | +€380 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,051 | €3,005 | -€46 | -1.5% |
| Other operating charges | 640/8 | €760 | €1,041 | +€281 | +37.0% |
| Gross operating margin | 9900 | €8,415 | €12,668 | +€4,253 | +50.5% |
| Operating profit (loss) | 9901 | €4,605 | €8,622 | +€4,017 | +87.2% |
| Financial charges | 65/66B | €215 | €282 | +€67 | +31.2% |
| Recurring financial charges | 65 | €215 | €282 | +€67 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €4,390 | €8,340 | +€3,950 | +90.0% |
| Income taxes | 67/77 | €1,787 | €2,499 | +€712 | +39.9% |
| Profit (loss) for the period | 9904 | €2,603 | €5,841 | +€3,238 | +124.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,603 | €5,841 | +€3,238 | +124.4% |
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 8 October 2026 via checked.be.