ANP Construction: 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.
ANP Construction
Largest movements
- Receivables within one year +€9,241
up €9,241 (+171.9%), from €5,375 to €14,616
of which Other amounts receivable: +€9,411
- Deferred charges and accrued income -€2,965
down €2,965 (-94.1%), from €3,150 to €185
- Tangible fixed assets -€2,466
down €2,466 (-56.4%), from €4,373 to €1,906
- Cash -€1,059
down €1,059 (-67.6%), from €1,568 to €509
mainly Receivables within one year (-€9,241) and Debts after one year (-€1,956)
- Profit (loss) carried forward +€3,269
up €3,269 (+58.6%), from €5,575 to €8,844
- Tax, wage and social debts +€2,523
up €2,523 (+170.0%), from €1,485 to €4,008
- Debts after one year -€1,956
no longer reported in 2025 (was €1,956)
- Trade debts -€545
down €545 (-22.2%), from €2,454 to €1,909
- Current portion of long-term debt -€540
down €540 (-21.6%), from €2,496 to €1,956
- Gross operating margin +€3,332
up €3,332 (+59.2%), from €5,628 to €8,960
- Financial charges +€1,046
up €1,046 (+187.5%), from €558 to €1,604
- Taxes +€728
up €728 (+251.2%), from €290 to €1,018
- Financial income +€258
up €258 (+1140.4%), from €23 to €280
- Other operating charges -€256
down €256 (-22.5%), from €1,140 to €884
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 | €14,466 | €17,216 | +€2,750 | +19.0% |
| Fixed assets | 21/28 | €4,373 | €1,906 | -€2,466 | -56.4% |
| Tangible fixed assets | 22/27 | €4,373 | €1,906 | -€2,466 | -56.4% |
| Furniture and vehicles | 24 | €4,373 | €1,906 | -€2,466 | -56.4% |
| Current assets | 29/58 | €10,093 | €15,310 | +€5,217 | +51.7% |
| Amounts receivable within one year | 40/41 | €5,375 | €14,616 | +€9,241 | +171.9% |
| Trade receivables | 40 | €4,089 | €3,919 | -€170 | -4.2% |
| Other amounts receivable | 41 | €1,287 | €10,697 | +€9,411 | +731.5% |
| Cash at bank and in hand | 54/58 | €1,568 | €509 | -€1,059 | -67.6% |
| Deferred charges and accrued income | 490/1 | €3,150 | €185 | -€2,965 | -94.1% |
| Total equity and liabilities | 10/49 | €14,466 | €17,216 | +€2,750 | +19.0% |
| Equity | 10/15 | €6,075 | €9,344 | +€3,269 | +53.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,575 | €8,844 | +€3,269 | +58.6% |
| Amounts payable | 17/49 | €8,391 | €7,873 | -€518 | -6.2% |
| Amounts payable after more than one year | 17 | €1,956 | - | -€1,956 | |
| Financial debts | 170/4 | €1,956 | - | -€1,956 | |
| Amounts payable within one year | 42/48 | €6,434 | €7,873 | +€1,438 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €2,496 | €1,956 | -€540 | -21.6% |
| Trade debts | 44 | €2,454 | €1,909 | -€545 | -22.2% |
| Suppliers | 440/4 | €2,454 | €1,909 | -€545 | -22.2% |
| Taxes, remuneration and social security | 45 | €1,485 | €4,008 | +€2,523 | +170.0% |
| Taxes | 450/3 | €1,485 | €4,008 | +€2,523 | +170.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,466 | €2,466 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,140 | €884 | -€256 | -22.5% |
| Gross operating margin | 9900 | €5,628 | €8,960 | +€3,332 | +59.2% |
| Operating profit (loss) | 9901 | €2,022 | €5,610 | +€3,588 | +177.4% |
| Financial income | 75/76B | €23 | €280 | +€258 | +1140.4% |
| Recurring financial income | 75 | €23 | €280 | +€258 | +1140.4% |
| Financial charges | 65/66B | €558 | €1,604 | +€1,046 | +187.5% |
| Recurring financial charges | 65 | €558 | €1,604 | +€1,046 | +187.5% |
| Profit (loss) for the period before taxes | 9903 | €1,487 | €4,286 | +€2,799 | +188.3% |
| Income taxes | 67/77 | €290 | €1,018 | +€728 | +251.2% |
| Profit (loss) for the period | 9904 | €1,197 | €3,269 | +€2,071 | +173.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,197 | €3,269 | +€2,071 | +173.0% |
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 8 October 2026 via checked.be.