ANOPTIS: 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.
ANOPTIS
Largest movements
- Receivables within one year +€42,441
up €42,441 (+209.3%), from €20,279 to €62,720
of which Trade receivables: +€39,031
- Cash -€9,976
down €9,976 (-10.6%), from €94,197 to €84,222
mainly Receivables within one year (-€42,441) and Investment in fixed assets (net) (-€9,140)
- Current investments +€7,464
up €7,464 (+170.8%), from €4,369 to €11,833
- Reserves +€24,747
up €24,747 (+11.4%), from €217,997 to €242,744
- Debts after one year +€16,298
up €16,298 (+11.3%), from €143,913 to €160,211
- Gross operating margin -€16,190
down €16,190 (-22.4%), from €72,245 to €56,055
- Taxes +€4,003
up €4,003 (+45.1%), from €8,876 to €12,879
- Financial income +€1,891
up €1,891 (+3781380.0%), from €0 to €1,891
- Financial charges +€1,508
up €1,508 (+35.1%), from €4,300 to €5,808
- Depreciation -€1,387
down €1,387 (-12.6%), from €11,010 to €9,623
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 | €418,434 | €458,144 | +€39,709 | +9.5% |
| Fixed assets | 21/28 | €297,950 | €297,466 | -€483 | -0.2% |
| Tangible fixed assets | 22/27 | €297,950 | €297,076 | -€873 | -0.3% |
| Land and buildings | 22 | €297,750 | €291,437 | -€6,313 | -2.1% |
| Plant, machinery and equipment | 23 | €29 | €0 | -€29 | -100.0% |
| Furniture and vehicles | 24 | €171 | €5,640 | +€5,469 | +3207.5% |
| Financial fixed assets | 28 | - | €390 | +€390 | |
| Current assets | 29/58 | €120,485 | €160,677 | +€40,193 | +33.4% |
| Amounts receivable within one year | 40/41 | €20,279 | €62,720 | +€42,441 | +209.3% |
| Trade receivables | 40 | €19,568 | €58,599 | +€39,031 | +199.5% |
| Other amounts receivable | 41 | €711 | €4,121 | +€3,410 | +479.9% |
| Current investments | 50/53 | €4,369 | €11,833 | +€7,464 | +170.8% |
| Cash at bank and in hand | 54/58 | €94,197 | €84,222 | -€9,976 | -10.6% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,903 | +€263 | +16.1% |
| Total equity and liabilities | 10/49 | €418,434 | €458,144 | +€39,709 | +9.5% |
| Equity | 10/15 | €240,451 | €265,198 | +€24,747 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,997 | €242,744 | +€24,747 | +11.4% |
| Distributable reserves | 133 | €217,997 | €242,744 | +€24,747 | +11.4% |
| Profit (loss) carried forward | 14 | €3,854 | €3,854 | +€0 | 0.0% |
| Amounts payable | 17/49 | €177,983 | €192,946 | +€14,962 | +8.4% |
| Amounts payable after more than one year | 17 | €143,913 | €160,211 | +€16,298 | +11.3% |
| Financial debts | 170/4 | €143,913 | €160,211 | +€16,298 | +11.3% |
| Amounts payable within one year | 42/48 | €34,071 | €32,735 | -€1,336 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €16,215 | €18,245 | +€2,030 | +12.5% |
| Financial debts | 43 | - | €1,581 | +€1,581 | |
| Credit institutions | 430/8 | - | €1,581 | +€1,581 | |
| Trade debts | 44 | €3,319 | €3,808 | +€489 | +14.7% |
| Suppliers | 440/4 | €3,319 | €3,808 | +€489 | +14.7% |
| Taxes, remuneration and social security | 45 | €8,847 | €7,601 | -€1,246 | -14.1% |
| Taxes | 450/3 | €8,847 | €7,601 | -€1,246 | -14.1% |
| Other amounts payable | 47/48 | €5,690 | €1,500 | -€4,190 | -73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,010 | €9,623 | -€1,387 | -12.6% |
| Other operating charges | 640/8 | €1,095 | €1,888 | +€794 | +72.5% |
| Gross operating margin | 9900 | €72,245 | €56,055 | -€16,190 | -22.4% |
| Operating profit (loss) | 9901 | €60,140 | €44,543 | -€15,597 | -25.9% |
| Financial income | 75/76B | €0 | €1,891 | +€1,891 | +3781380.0% |
| Recurring financial income | 75 | €0 | €1,891 | +€1,891 | +3781380.0% |
| Financial charges | 65/66B | €4,300 | €5,808 | +€1,508 | +35.1% |
| Recurring financial charges | 65 | €4,300 | €5,808 | +€1,508 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €55,840 | €40,626 | -€15,214 | -27.2% |
| Income taxes | 67/77 | €8,876 | €12,879 | +€4,003 | +45.1% |
| Profit (loss) for the period | 9904 | €46,964 | €27,747 | -€19,217 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,964 | €27,747 | -€19,217 | -40.9% |
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 5 October 2026 via checked.be.