ANRU CONSULT: what changed
What changed
ANRU CONSULT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€79,742
2024 · €58,738+€21,004
Equity
€749,292
2024 · €709,551+€39,742
Cash
€7,410
2024 · €711+€6,699
Balance sheet total
€1.3m
2024 · €1.2m+€85,184
Largest movements
Assets
- Receivables within one year +€117,228
up €117,228 (+44.7%), from €262,479 to €379,707
of which Trade receivables: +€90,332
- Tangible fixed assets -€38,744
down €38,744 (-12.0%), from €322,092 to €283,348
Equity and liabilities
- Other debts +€75,087
up €75,087 (+30.0%), from €250,638 to €325,725
- Reserves +€39,742
up €39,742 (+5.7%), from €697,151 to €736,892
of which Distributable reserves: +€39,742
- Debts after one year -€26,762
down €26,762 (-65.7%), from €40,757 to €13,995
- Short-term financial debts +€15,501
up €15,501 (+26.1%), from €59,499 to €75,000
Income statement
- Gross operating margin +€16,904
up €16,904 (+13.3%), from €126,860 to €143,764
- Other operating charges -€8,047
down €8,047 (-94.3%), from €8,532 to €485
- Taxes +€2,771
up €2,771 (+26.8%), from €10,329 to €13,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,738
Gross operating margin
+€16,904
Depreciation
-€75
Other operating charges
+€8,047
Financial income
-€13
Financial charges
+€137
Taxes
-€2,771
Deferred taxes and other
-€1,225
Result 2025
€79,742
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€68,857
Investment
€0
Financing
-€62,157
Cash 2024
€711
From operations (derived)
+€68,857
Net result for the year
+€79,742
Depreciation
+€38,744
Receivables within one year
-€117,228
Trade debts
-€3,814
Tax, wage and social debts
-€4,993
Other debts
+€75,087
Accrued charges and deferred income
+€1,319
Financing
-€62,157
Debts after one year
-€26,762
Current portion of long-term debt
-€10,896
Short-term financial debts
+€15,501
Contributions, distributions and other
-€40,000
Cash 2025
€7,410
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,185,442 | €1,270,626 | +€85,184 | +7.2% |
| Fixed assets | 21/28 | €922,253 | €883,509 | -€38,744 | -4.2% |
| Tangible fixed assets | 22/27 | €322,092 | €283,348 | -€38,744 | -12.0% |
| Land and buildings | 22 | €252,907 | €236,450 | -€16,457 | -6.5% |
| Plant, machinery and equipment | 23 | €5,306 | €54 | -€5,252 | -99.0% |
| Furniture and vehicles | 24 | €33,536 | €16,502 | -€17,034 | -50.8% |
| Other tangible fixed assets | 26 | €30,343 | €30,343 | = | 0.0% |
| Financial fixed assets | 28 | €600,161 | €600,161 | = | 0.0% |
| Current assets | 29/58 | €263,189 | €387,117 | +€123,928 | +47.1% |
| Amounts receivable within one year | 40/41 | €262,479 | €379,707 | +€117,228 | +44.7% |
| Trade receivables | 40 | €119,590 | €209,923 | +€90,332 | +75.5% |
| Other amounts receivable | 41 | €142,889 | €169,785 | +€26,896 | +18.8% |
| Cash at bank and in hand | 54/58 | €711 | €7,410 | +€6,699 | +943% |
| Total equity and liabilities | 10/49 | €1,185,442 | €1,270,626 | +€85,184 | +7.2% |
| Equity | 10/15 | €709,551 | €749,292 | +€39,742 | +5.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €697,151 | €736,892 | +€39,742 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €695,291 | €735,032 | +€39,742 | +5.7% |
| Provisions and deferred taxes | 16 | €29,750 | €29,750 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €29,750 | €29,750 | = | 0.0% |
| Pensions and similar obligations | 160 | €14,500 | €14,500 | = | 0.0% |
| Taxes | 161 | €15,250 | €15,250 | = | 0.0% |
| Amounts payable | 17/49 | €446,141 | €491,583 | +€45,442 | +10.2% |
| Amounts payable after more than one year | 17 | €40,757 | €13,995 | -€26,762 | -65.7% |
| Financial debts | 170/4 | €40,757 | €13,995 | -€26,762 | -65.7% |
| Amounts payable within one year | 42/48 | €405,385 | €476,270 | +€70,885 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €41,021 | €30,125 | -€10,896 | -26.6% |
| Financial debts | 43 | €59,499 | €75,000 | +€15,501 | +26.1% |
| Credit institutions | 430/8 | €59,499 | €75,000 | +€15,501 | +26.1% |
| Trade debts | 44 | €18,462 | €14,647 | -€3,814 | -20.7% |
| Suppliers | 440/4 | €18,462 | €14,647 | -€3,814 | -20.7% |
| Taxes, remuneration and social security | 45 | €35,765 | €30,772 | -€4,993 | -14.0% |
| Taxes | 450/3 | €35,765 | €30,772 | -€4,993 | -14.0% |
| Other amounts payable | 47/48 | €250,638 | €325,725 | +€75,087 | +30.0% |
| Accrued charges and deferred income | 492/3 | - | €1,319 | +€1,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,669 | €38,744 | +€75 | +0.2% |
| Other operating charges | 640/8 | €8,532 | €485 | -€8,047 | -94.3% |
| Gross operating margin | 9900 | €126,860 | €143,764 | +€16,904 | +13.3% |
| Operating profit (loss) | 9901 | €79,659 | €104,534 | +€24,875 | +31.2% |
| Financial income | 75/76B | €13 | €0 | -€13 | -98.6% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -98.6% |
| Financial charges | 65/66B | €11,830 | €11,693 | -€137 | -1.2% |
| Recurring financial charges | 65 | €11,830 | €11,693 | -€137 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €67,843 | €92,842 | +€24,999 | +36.8% |
| Transfer from deferred taxes | 780 | €1,225 | - | -€1,225 | |
| Income taxes | 67/77 | €10,329 | €13,100 | +€2,771 | +26.8% |
| Profit (loss) for the period | 9904 | €58,738 | €79,742 | +€21,004 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €58,738 | €79,742 | +€21,004 | +35.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.