ANOMIS: 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.
ANOMIS
Largest movements
- Stocks and contracts +€40,000
up €40,000 (+100.0%), from €40,000 to €80,000
- Financial fixed assets -€12,146
no longer reported in 2025 (was €12,146)
- Receivables within one year +€1,899
up €1,899 (+4.5%), from €42,022 to €43,921
of which Other amounts receivable: +€11,029
- Cash -€1,875
down €1,875 (-84.6%), from €2,217 to €342
mainly Stocks and contracts (-€40,000) and Net result for the year (-€16,501)
- Deferred charges and accrued income -€1,384
down €1,384 (-80.3%), from €1,723 to €339
- Trade debts +€53,802
up €53,802 (+91.1%), from €59,085 to €112,887
- Profit (loss) carried forward -€16,501
down €16,501 (-89.3%), from -€18,481 to -€34,982
- Other debts -€8,143
down €8,143 (-82.9%), from €9,824 to €1,681
- Short-term financial debts -€4,213
down €4,213 (-42.3%), from €9,967 to €5,754
- Staff costs +€25,586
up €25,586 (+33.8%), from €75,731 to €101,317
- Gross operating margin -€6,170
down €6,170 (-5.7%), from €107,616 to €101,446
- Depreciation +€2,470
up €2,470 (+175.0%), from €1,411 to €3,881
- Taxes -€1,332
down €1,332 (-86.3%), from €1,542 to €211
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 | €107,679 | €132,822 | +€25,143 | +23.4% |
| Fixed assets | 21/28 | €21,716 | €8,219 | -€13,497 | -62.2% |
| Tangible fixed assets | 22/27 | €9,570 | €8,219 | -€1,351 | -14.1% |
| Plant, machinery and equipment | 23 | - | €1,952 | +€1,952 | |
| Furniture and vehicles | 24 | €9,570 | €6,268 | -€3,302 | -34.5% |
| Financial fixed assets | 28 | €12,146 | - | -€12,146 | |
| Current assets | 29/58 | €85,962 | €124,603 | +€38,640 | +45.0% |
| Stocks and contracts in progress | 3 | €40,000 | €80,000 | +€40,000 | +100.0% |
| Stocks | 30/36 | €40,000 | €80,000 | +€40,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €42,022 | €43,921 | +€1,899 | +4.5% |
| Trade receivables | 40 | €40,022 | €30,892 | -€9,130 | -22.8% |
| Other amounts receivable | 41 | €2,000 | €13,029 | +€11,029 | +551.5% |
| Cash at bank and in hand | 54/58 | €2,217 | €342 | -€1,875 | -84.6% |
| Deferred charges and accrued income | 490/1 | €1,723 | €339 | -€1,384 | -80.3% |
| Total equity and liabilities | 10/49 | €107,679 | €132,822 | +€25,143 | +23.4% |
| Equity | 10/15 | -€4,143 | -€20,643 | -€16,501 | -398.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,339 | €11,339 | = | 0.0% |
| Distributable reserves | 133 | €11,339 | €11,339 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,481 | -€34,982 | -€16,501 | -89.3% |
| Amounts payable | 17/49 | €111,821 | €153,465 | +€41,644 | +37.2% |
| Amounts payable within one year | 42/48 | €111,821 | €152,961 | +€41,140 | +36.8% |
| Financial debts | 43 | €9,967 | €5,754 | -€4,213 | -42.3% |
| Credit institutions | 430/8 | €9,967 | €5,754 | -€4,213 | -42.3% |
| Trade debts | 44 | €59,085 | €112,887 | +€53,802 | +91.1% |
| Suppliers | 440/4 | €59,085 | €112,887 | +€53,802 | +91.1% |
| Taxes, remuneration and social security | 45 | €32,946 | €32,639 | -€307 | -0.9% |
| Taxes | 450/3 | €16,647 | €13,293 | -€3,354 | -20.1% |
| Remuneration and social security | 454/9 | €16,299 | €19,346 | +€3,047 | +18.7% |
| Other amounts payable | 47/48 | €9,824 | €1,681 | -€8,143 | -82.9% |
| Accrued charges and deferred income | 492/3 | - | €504 | +€504 | |
| Remuneration, social security and pensions | 62 | €75,731 | €101,317 | +€25,586 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €3,881 | +€2,470 | +175.0% |
| Other operating charges | 640/8 | €2,093 | €1,059 | -€1,034 | -49.4% |
| Non-recurring operating charges | 66A | - | €7,784 | +€7,784 | |
| Gross operating margin | 9900 | €107,616 | €101,446 | -€6,170 | -5.7% |
| Operating profit (loss) | 9901 | €28,381 | -€12,595 | -€40,976 | |
| Financial income | 75/76B | €554 | €216 | -€338 | -61.0% |
| Recurring financial income | 75 | €554 | €216 | -€338 | -61.0% |
| Financial charges | 65/66B | €3,705 | €3,911 | +€205 | +5.5% |
| Recurring financial charges | 65 | €3,705 | €3,911 | +€205 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €25,229 | -€16,290 | -€41,519 | |
| Income taxes | 67/77 | €1,542 | €211 | -€1,332 | -86.3% |
| Profit (loss) for the period | 9904 | €23,687 | -€16,501 | -€40,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,687 | -€16,501 | -€40,187 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.