ANPHIL: 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.
ANPHIL
Largest movements
- Tangible fixed assets -€10,454
down €10,454 (-5.5%), from €191,687 to €181,233
of which Land and buildings: -€10,454
- Cash +€7,649
up €7,649 (+9.0%), from €84,704 to €92,352
mainly Net result for the year (+€44,550) and Depreciation (+€10,454)
- Deferred charges and accrued income -€4,595
down €4,595 (-39.0%), from €11,769 to €7,174
- Profit (loss) carried forward +€44,550
up €44,550, from €0 to €44,550
- Reserves -€24,965
down €24,965 (-10.6%), from €235,349 to €210,383
- Trade debts -€15,407
down €15,407 (-77.2%), from €19,955 to €4,549
- Other debts -€11,131
down €11,131 (-98.6%), from €11,284 to €154
- Tax, wage and social debts -€9,197
down €9,197 (-77.1%), from €11,925 to €2,729
- Gross operating margin -€16,842
down €16,842 (-15.8%), from €106,283 to €89,441
- Taxes -€9,105
down €9,105 (-37.2%), from €24,478 to €15,373
- Depreciation -€2,681
down €2,681 (-20.4%), from €13,135 to €10,454
- Other operating charges +€1,191
up €1,191 (+6.8%), from €17,570 to €18,761
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 | €288,160 | €280,760 | -€7,400 | -2.6% |
| Fixed assets | 21/28 | €191,687 | €181,233 | -€10,454 | -5.5% |
| Tangible fixed assets | 22/27 | €191,687 | €181,233 | -€10,454 | -5.5% |
| Land and buildings | 22 | €191,687 | €181,233 | -€10,454 | -5.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €96,473 | €99,527 | +€3,054 | +3.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €84,704 | €92,352 | +€7,649 | +9.0% |
| Deferred charges and accrued income | 490/1 | €11,769 | €7,174 | -€4,595 | -39.0% |
| Total equity and liabilities | 10/49 | €288,160 | €280,760 | -€7,400 | -2.6% |
| Equity | 10/15 | €235,349 | €254,933 | +€19,585 | +8.3% |
| Reserves | 13 | €235,349 | €210,383 | -€24,965 | -10.6% |
| Distributable reserves | 133 | €235,349 | €210,383 | -€24,965 | -10.6% |
| Profit (loss) carried forward | 14 | €0 | €44,550 | +€44,550 | |
| Amounts payable | 17/49 | €52,811 | €25,827 | -€26,985 | -51.1% |
| Amounts payable after more than one year | 17 | €1,320 | €1,320 | = | 0.0% |
| Other amounts payable | 178/9 | €1,320 | €1,320 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,476 | €13,742 | -€35,734 | -72.2% |
| Current portion of amounts payable after more than one year | 42 | €6,312 | €6,312 | = | 0.0% |
| Trade debts | 44 | €19,955 | €4,549 | -€15,407 | -77.2% |
| Suppliers | 440/4 | €19,955 | €4,549 | -€15,407 | -77.2% |
| Taxes, remuneration and social security | 45 | €11,925 | €2,729 | -€9,197 | -77.1% |
| Taxes | 450/3 | €11,925 | €2,729 | -€9,197 | -77.1% |
| Other amounts payable | 47/48 | €11,284 | €154 | -€11,131 | -98.6% |
| Accrued charges and deferred income | 492/3 | €2,015 | €10,764 | +€8,749 | +434.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,135 | €10,454 | -€2,681 | -20.4% |
| Other operating charges | 640/8 | €17,570 | €18,761 | +€1,191 | +6.8% |
| Gross operating margin | 9900 | €106,283 | €89,441 | -€16,842 | -15.8% |
| Operating profit (loss) | 9901 | €75,579 | €60,226 | -€15,352 | -20.3% |
| Financial income | 75/76B | €175 | €482 | +€307 | +175.0% |
| Recurring financial income | 75 | €175 | €482 | +€307 | +175.0% |
| Financial charges | 65/66B | €584 | €785 | +€201 | +34.5% |
| Recurring financial charges | 65 | €584 | €785 | +€201 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €75,170 | €59,923 | -€15,247 | -20.3% |
| Income taxes | 67/77 | €24,478 | €15,373 | -€9,105 | -37.2% |
| Profit (loss) for the period | 9904 | €50,692 | €44,550 | -€6,142 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €50,692 | €44,550 | -€6,142 | -12.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.