ANNIVA: 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.
ANNIVA
Largest movements
- Stocks and contracts -€14,801
down €14,801 (-7.6%), from €193,650 to €178,849
- Cash +€9,353
up €9,353 (+16.5%), from €56,856 to €66,210
mainly Net result for the year (+€30,614) and Stocks and contracts (+€14,801)
- Profit (loss) carried forward +€20,614
up €20,614 (+32.2%), from €64,067 to €84,681
- Other debts -€15,065
down €15,065 (-36.6%), from €41,136 to €26,071
- Trade debts -€11,454
down €11,454 (-28.9%), from €39,647 to €28,193
- Tax, wage and social debts -€10,665
down €10,665 (-20.0%), from €53,230 to €42,565
of which Remuneration and social security: -€8,673
- Reserves +€10,000
new in 2025: €10,000
- Gross operating margin -€52,767
down €52,767 (-31.7%), from €166,717 to €113,950
- Staff costs -€16,870
down €16,870 (-19.0%), from €88,561 to €71,691
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 | €258,081 | €251,510 | -€6,570 | -2.5% |
| Fixed assets | 21/28 | €1,956 | €1,195 | -€761 | -38.9% |
| Tangible fixed assets | 22/27 | €1,701 | €941 | -€761 | -44.7% |
| Furniture and vehicles | 24 | €1,701 | €941 | -€761 | -44.7% |
| Financial fixed assets | 28 | €254 | €254 | = | 0.0% |
| Current assets | 29/58 | €256,125 | €250,315 | -€5,810 | -2.3% |
| Stocks and contracts in progress | 3 | €193,650 | €178,849 | -€14,801 | -7.6% |
| Stocks | 30/36 | €193,650 | €178,849 | -€14,801 | -7.6% |
| Amounts receivable within one year | 40/41 | €4,390 | €4,390 | -€1 | 0.0% |
| Trade receivables | 40 | €4,390 | €4,390 | = | 0.0% |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €56,856 | €66,210 | +€9,353 | +16.5% |
| Deferred charges and accrued income | 490/1 | €1,229 | €867 | -€362 | -29.5% |
| Total equity and liabilities | 10/49 | €258,081 | €251,510 | -€6,570 | -2.5% |
| Equity | 10/15 | €124,067 | €154,681 | +€30,614 | +24.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €64,067 | €84,681 | +€20,614 | +32.2% |
| Amounts payable | 17/49 | €134,013 | €96,829 | -€37,184 | -27.7% |
| Amounts payable within one year | 42/48 | €134,013 | €96,829 | -€37,184 | -27.7% |
| Trade debts | 44 | €39,647 | €28,193 | -€11,454 | -28.9% |
| Suppliers | 440/4 | €39,647 | €28,193 | -€11,454 | -28.9% |
| Taxes, remuneration and social security | 45 | €53,230 | €42,565 | -€10,665 | -20.0% |
| Taxes | 450/3 | €32,966 | €30,973 | -€1,992 | -6.0% |
| Remuneration and social security | 454/9 | €20,265 | €11,592 | -€8,673 | -42.8% |
| Other amounts payable | 47/48 | €41,136 | €26,071 | -€15,065 | -36.6% |
| Non-recurring operating income | 76A | €139 | €872 | +€734 | +529.3% |
| Remuneration, social security and pensions | 62 | €88,561 | €71,691 | -€16,870 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €664 | €761 | +€97 | +14.6% |
| Other operating charges | 640/8 | €481 | €390 | -€90 | -18.8% |
| Non-recurring operating charges | 66A | €41 | €277 | +€236 | +582.1% |
| Gross operating margin | 9900 | €166,717 | €113,950 | -€52,767 | -31.7% |
| Operating profit (loss) | 9901 | €76,971 | €40,832 | -€36,139 | -47.0% |
| Financial income | 75/76B | €1,164 | €400 | -€764 | -65.6% |
| Recurring financial income | 75 | €1,164 | €400 | -€764 | -65.6% |
| Financial charges | 65/66B | €266 | €543 | +€278 | +104.5% |
| Recurring financial charges | 65 | €266 | €543 | +€278 | +104.5% |
| Profit (loss) for the period before taxes | 9903 | €77,869 | €40,689 | -€37,180 | -47.7% |
| Income taxes | 67/77 | €11,316 | €10,076 | -€1,240 | -11.0% |
| Profit (loss) for the period | 9904 | €66,553 | €30,614 | -€35,940 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,553 | €30,614 | -€35,940 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.