ANNIS: 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.
ANNIS
Largest movements
- Receivables within one year -€21,691
down €21,691 (-95.8%), from €22,634 to €943
of which Trade receivables: -€22,276
- Cash +€9,376
up €9,376 (+16.7%), from €56,033 to €65,409
mainly Receivables within one year (+€21,691) and Net result for the year (+€10,660)
- Tangible fixed assets -€1,783
down €1,783 (-11.6%), from €15,330 to €13,547
of which Furniture and vehicles: -€3,255
- Trade debts -€21,442
down €21,442 (-82.2%), from €26,076 to €4,634
- Reserves +€10,660
up €10,660 (+25.1%), from €42,441 to €53,101
of which Distributable reserves: +€10,660
- Debts after one year -€4,685
down €4,685 (-45.5%), from €10,288 to €5,602
- Tax, wage and social debts +€2,196
up €2,196 (+27.6%), from €7,953 to €10,149
- Other debts -€1,169
no longer reported in 2024 (was €1,169)
- Financial charges +€3,867
up €3,867, from -€1,136 to €2,731
- Gross operating margin +€3,207
up €3,207 (+8.6%), from €37,199 to €40,406
- Staff costs -€2,111
down €2,111 (-11.4%), from €18,571 to €16,460
- Other operating charges -€1,519
down €1,519 (-96.1%), from €1,581 to €62
- Taxes +€485
up €485 (+11.6%), from €4,181 to €4,667
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.
Derived cash bridge
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 | €98,706 | €84,371 | -€14,335 | -14.5% |
| Fixed assets | 21/28 | €15,330 | €13,547 | -€1,783 | -11.6% |
| Tangible fixed assets | 22/27 | €15,330 | €13,547 | -€1,783 | -11.6% |
| Land and buildings | 22 | €6,009 | €5,008 | -€1,002 | -16.7% |
| Plant, machinery and equipment | 23 | €1,116 | €3,590 | +€2,473 | +222% |
| Furniture and vehicles | 24 | €8,204 | €4,949 | -€3,255 | -39.7% |
| Current assets | 29/58 | €83,376 | €70,824 | -€12,552 | -15.1% |
| Stocks and contracts in progress | 3 | €4,710 | €4,473 | -€237 | -5.0% |
| Stocks | 30/36 | €4,710 | €4,473 | -€237 | -5.0% |
| Amounts receivable within one year | 40/41 | €22,634 | €943 | -€21,691 | -95.8% |
| Trade receivables | 40 | €22,276 | - | -€22,276 | |
| Other amounts receivable | 41 | €358 | €943 | +€585 | +163% |
| Cash at bank and in hand | 54/58 | €56,033 | €65,409 | +€9,376 | +16.7% |
| Total equity and liabilities | 10/49 | €98,706 | €84,371 | -€14,335 | -14.5% |
| Equity | 10/15 | €48,641 | €59,301 | +€10,660 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,441 | €53,101 | +€10,660 | +25.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,581 | €51,241 | +€10,660 | +26.3% |
| Amounts payable | 17/49 | €50,066 | €25,071 | -€24,995 | -49.9% |
| Amounts payable after more than one year | 17 | €10,288 | €5,602 | -€4,685 | -45.5% |
| Financial debts | 170/4 | €10,288 | €5,602 | -€4,685 | -45.5% |
| Amounts payable within one year | 42/48 | €39,778 | €19,468 | -€20,310 | -51.1% |
| Current portion of amounts payable after more than one year | 42 | €4,580 | €4,685 | +€105 | +2.3% |
| Trade debts | 44 | €26,076 | €4,634 | -€21,442 | -82.2% |
| Suppliers | 440/4 | €26,076 | €4,634 | -€21,442 | -82.2% |
| Taxes, remuneration and social security | 45 | €7,953 | €10,149 | +€2,196 | +27.6% |
| Taxes | 450/3 | €7,953 | €10,149 | +€2,196 | +27.6% |
| Other amounts payable | 47/48 | €1,169 | - | -€1,169 | |
| Remuneration, social security and pensions | 62 | €18,571 | €16,460 | -€2,111 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €3,916 | +€341 | +9.5% |
| Other operating charges | 640/8 | €1,581 | €62 | -€1,519 | -96.1% |
| Non-recurring operating charges | 66A | - | €1,966 | +€1,966 | |
| Gross operating margin | 9900 | €37,199 | €40,406 | +€3,207 | +8.6% |
| Operating profit (loss) | 9901 | €13,472 | €18,002 | +€4,530 | +33.6% |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | -€1,136 | €2,731 | +€3,867 | |
| Recurring financial charges | 65 | -€1,136 | €2,731 | +€3,867 | |
| Profit (loss) for the period before taxes | 9903 | €14,608 | €15,327 | +€719 | +4.9% |
| Income taxes | 67/77 | €4,181 | €4,667 | +€485 | +11.6% |
| Profit (loss) for the period | 9904 | €10,427 | €10,660 | +€234 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,427 | €10,660 | +€234 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.