ANPARO CONSULTING: 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.
ANPARO CONSULTING
Largest movements
- Tangible fixed assets +€45,504
up €45,504 (+19.6%), from €232,428 to €277,932
of which Furniture and vehicles: +€46,363
- Debts after one year +€30,867
up €30,867 (+26.2%), from €118,000 to €148,867
- Current portion of long-term debt +€8,579
new in 2025: €8,579
- Profit (loss) carried forward +€7,332
up €7,332 (+3.8%), from -€192,058 to -€184,726
- Gross operating margin +€13,719
up €13,719 (+153%), from €8,979 to €22,697
- Depreciation +€8,039
up €8,039 (+635%), from €1,266 to €9,305
- Other operating charges -€1,986
down €1,986 (-41.2%), from €4,823 to €2,837
- Taxes -€580
down €580 (-65.3%), from €888 to €308
- Financial charges -€374
down €374 (-11.4%), from €3,290 to €2,916
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.
Derived cash bridge
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 | €241,277 | €285,557 | +€44,280 | +18.4% |
| Fixed assets | 21/28 | €232,428 | €277,932 | +€45,504 | +19.6% |
| Tangible fixed assets | 22/27 | €232,428 | €277,932 | +€45,504 | +19.6% |
| Land and buildings | 22 | €225,585 | €225,218 | -€367 | -0.2% |
| Plant, machinery and equipment | 23 | €1,965 | €1,473 | -€493 | -25.1% |
| Furniture and vehicles | 24 | €727 | €47,091 | +€46,363 | +6,377% |
| Other tangible fixed assets | 26 | €4,151 | €4,151 | = | 0.0% |
| Current assets | 29/58 | €8,848 | €7,625 | -€1,224 | -13.8% |
| Amounts receivable within one year | 40/41 | €4,339 | €2,199 | -€2,140 | -49.3% |
| Trade receivables | 40 | €3,559 | €1,359 | -€2,200 | -61.8% |
| Other amounts receivable | 41 | €780 | €841 | +€60 | +7.7% |
| Cash at bank and in hand | 54/58 | €4,333 | €5,032 | +€699 | +16.1% |
| Deferred charges and accrued income | 490/1 | €176 | €394 | +€217 | +123% |
| Total equity and liabilities | 10/49 | €241,277 | €285,557 | +€44,280 | +18.4% |
| Equity | 10/15 | -€171,658 | -€164,326 | +€7,332 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Distributable reserves | 133 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€192,058 | -€184,726 | +€7,332 | +3.8% |
| Amounts payable | 17/49 | €412,934 | €449,883 | +€36,948 | +8.9% |
| Amounts payable after more than one year | 17 | €118,000 | €148,867 | +€30,867 | +26.2% |
| Financial debts | 170/4 | €118,000 | €148,867 | +€30,867 | +26.2% |
| Amounts payable within one year | 42/48 | €292,755 | €299,455 | +€6,699 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | - | €8,579 | +€8,579 | |
| Trade debts | 44 | €271 | €408 | +€137 | +50.4% |
| Suppliers | 440/4 | €271 | €408 | +€137 | +50.4% |
| Taxes, remuneration and social security | 45 | €888 | €1,196 | +€308 | +34.7% |
| Taxes | 450/3 | €888 | €1,196 | +€308 | +34.7% |
| Other amounts payable | 47/48 | €291,596 | €289,272 | -€2,324 | -0.8% |
| Accrued charges and deferred income | 492/3 | €2,179 | €1,561 | -€618 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,266 | €9,305 | +€8,039 | +635% |
| Other operating charges | 640/8 | €4,823 | €2,837 | -€1,986 | -41.2% |
| Non-recurring operating charges | 66A | €34 | - | -€34 | |
| Gross operating margin | 9900 | €8,979 | €22,697 | +€13,719 | +153% |
| Operating profit (loss) | 9901 | €2,855 | €10,556 | +€7,700 | +270% |
| Financial charges | 65/66B | €3,290 | €2,916 | -€374 | -11.4% |
| Recurring financial charges | 65 | €3,290 | €2,916 | -€374 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€435 | €7,640 | +€8,074 | |
| Income taxes | 67/77 | €888 | €308 | -€580 | -65.3% |
| Profit (loss) for the period | 9904 | -€1,322 | €7,332 | +€8,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,322 | €7,332 | +€8,654 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.