ANNIGES: 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.
ANNIGES
Largest movements
- Tangible fixed assets +€100,717
up €100,717 (+163.0%), from €61,801 to €162,518
of which Plant, machinery and equipment: +€100,717
- Cash -€70,321
down €70,321 (-57.2%), from €122,998 to €52,677
mainly Investment in fixed assets (net) (-€108,969) and Receivables within one year (-€2,004)
- Profit (loss) carried forward +€20,645
up €20,645 (+17935.1%), from €115 to €20,760
- Tax, wage and social debts +€10,075
up €10,075 (+2238.8%), from €450 to €10,525
- Taxes +€27,317
up €27,317, from -€7,972 to €19,345
- Gross operating margin +€7,697
up €7,697 (+17.5%), from €43,887 to €51,584
- Depreciation +€1,617
up €1,617 (+24.4%), from €6,635 to €8,252
- Financial income -€647
down €647 (-38.6%), from €1,675 to €1,028
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 | €366,512 | €398,537 | +€32,024 | +8.7% |
| Fixed assets | 21/28 | €61,801 | €162,518 | +€100,717 | +163.0% |
| Tangible fixed assets | 22/27 | €61,801 | €162,518 | +€100,717 | +163.0% |
| Land and buildings | 22 | €14,954 | €14,954 | = | 0.0% |
| Plant, machinery and equipment | 23 | €46,847 | €147,564 | +€100,717 | +215.0% |
| Current assets | 29/58 | €304,711 | €236,019 | -€68,693 | -22.5% |
| Amounts receivable within one year | 40/41 | €47,673 | €49,677 | +€2,004 | +4.2% |
| Trade receivables | 40 | €3,116 | €1,304 | -€1,812 | -58.1% |
| Other amounts receivable | 41 | €44,557 | €48,373 | +€3,816 | +8.6% |
| Current investments | 50/53 | €133,828 | €133,437 | -€391 | -0.3% |
| Cash at bank and in hand | 54/58 | €122,998 | €52,677 | -€70,321 | -57.2% |
| Deferred charges and accrued income | 490/1 | €213 | €228 | +€15 | +7.0% |
| Total equity and liabilities | 10/49 | €366,512 | €398,537 | +€32,024 | +8.7% |
| Equity | 10/15 | €366,062 | €386,707 | +€20,645 | +5.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €295,947 | €295,947 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €288,947 | €288,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115 | €20,760 | +€20,645 | +17935.1% |
| Amounts payable | 17/49 | €450 | €11,829 | +€11,379 | +2528.7% |
| Amounts payable within one year | 42/48 | €450 | €11,829 | +€11,379 | +2528.7% |
| Trade debts | 44 | - | €1,304 | +€1,304 | |
| Suppliers | 440/4 | - | €1,304 | +€1,304 | |
| Taxes, remuneration and social security | 45 | €450 | €10,525 | +€10,075 | +2238.8% |
| Taxes | 450/3 | €450 | €10,525 | +€10,075 | +2238.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,635 | €8,252 | +€1,617 | +24.4% |
| Other operating charges | 640/8 | €3,737 | €4,235 | +€498 | +13.3% |
| Gross operating margin | 9900 | €43,887 | €51,584 | +€7,697 | +17.5% |
| Operating profit (loss) | 9901 | €33,515 | €39,098 | +€5,583 | +16.7% |
| Financial income | 75/76B | €1,675 | €1,028 | -€647 | -38.6% |
| Recurring financial income | 75 | €1,675 | €1,028 | -€647 | -38.6% |
| Financial charges | 65/66B | €454 | €135 | -€319 | -70.2% |
| Recurring financial charges | 65 | €454 | €135 | -€319 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | €34,735 | €39,990 | +€5,255 | +15.1% |
| Income taxes | 67/77 | -€7,972 | €19,345 | +€27,317 | |
| Profit (loss) for the period | 9904 | €42,707 | €20,645 | -€22,062 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,707 | €20,645 | -€22,062 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2023 and 30 April 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.