ANSIM: 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.
ANSIM
Largest movements
- Tangible fixed assets -€7,321
down €7,321 (-50.3%), from €14,544 to €7,223
of which Furniture and vehicles: -€6,077
- Cash +€5,193
up €5,193 (+13.3%), from €39,063 to €44,256
mainly Net result for the year (+€25,535) and Other debts (+€11,152)
- Deferred charges and accrued income -€1,364
down €1,364 (-24.1%), from €5,665 to €4,302
- Receivables within one year +€837
up €837 (+78.2%), from €1,070 to €1,907
- Other debts +€11,152
up €11,152 (+55.8%), from €20,000 to €31,152
- Tax, wage and social debts -€8,148
down €8,148 (-53.1%), from €15,348 to €7,200
of which Taxes: -€10,698
- Profit (loss) carried forward -€4,465
down €4,465 (-20.6%), from €21,718 to €17,253
- Current portion of long-term debt -€1,257
no longer reported in 2025 (was €1,257)
- Gross operating margin +€3,110
up €3,110 (+7.5%), from €41,533 to €44,643
- Taxes +€845
up €845 (+11.7%), from €7,248 to €8,093
- Other operating charges +€602
up €602 (+66.8%), from €902 to €1,504
- Financial charges -€448
down €448 (-17.0%), from €2,637 to €2,189
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 | €61,093 | €58,437 | -€2,655 | -4.3% |
| Fixed assets | 21/28 | €15,294 | €7,973 | -€7,321 | -47.9% |
| Tangible fixed assets | 22/27 | €14,544 | €7,223 | -€7,321 | -50.3% |
| Plant, machinery and equipment | 23 | €2,995 | €1,751 | -€1,244 | -41.5% |
| Furniture and vehicles | 24 | €11,550 | €5,472 | -€6,077 | -52.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €45,799 | €50,465 | +€4,666 | +10.2% |
| Amounts receivable within one year | 40/41 | €1,070 | €1,907 | +€837 | +78.2% |
| Other amounts receivable | 41 | €1,070 | €1,907 | +€837 | +78.2% |
| Cash at bank and in hand | 54/58 | €39,063 | €44,256 | +€5,193 | +13.3% |
| Deferred charges and accrued income | 490/1 | €5,665 | €4,302 | -€1,364 | -24.1% |
| Total equity and liabilities | 10/49 | €61,093 | €58,437 | -€2,655 | -4.3% |
| Equity | 10/15 | €23,718 | €19,253 | -€4,465 | -18.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,718 | €17,253 | -€4,465 | -20.6% |
| Amounts payable | 17/49 | €37,374 | €39,184 | +€1,810 | +4.8% |
| Amounts payable within one year | 42/48 | €37,374 | €39,178 | +€1,803 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €1,257 | - | -€1,257 | |
| Trade debts | 44 | €769 | €826 | +€57 | +7.4% |
| Suppliers | 440/4 | €769 | €826 | +€57 | +7.4% |
| Taxes, remuneration and social security | 45 | €15,348 | €7,200 | -€8,148 | -53.1% |
| Taxes | 450/3 | €15,198 | €4,500 | -€10,698 | -70.4% |
| Remuneration and social security | 454/9 | €150 | €2,700 | +€2,550 | +1700.0% |
| Other amounts payable | 47/48 | €20,000 | €31,152 | +€11,152 | +55.8% |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,321 | €7,321 | = | 0.0% |
| Other operating charges | 640/8 | €902 | €1,504 | +€602 | +66.8% |
| Gross operating margin | 9900 | €41,533 | €44,643 | +€3,110 | +7.5% |
| Operating profit (loss) | 9901 | €33,309 | €35,818 | +€2,508 | +7.5% |
| Financial income | 75/76B | €156 | €0 | -€156 | -99.8% |
| Recurring financial income | 75 | €156 | €0 | -€156 | -99.8% |
| Financial charges | 65/66B | €2,637 | €2,189 | -€448 | -17.0% |
| Recurring financial charges | 65 | €2,637 | €2,189 | -€448 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €30,828 | €33,628 | +€2,801 | +9.1% |
| Income taxes | 67/77 | €7,248 | €8,093 | +€845 | +11.7% |
| Profit (loss) for the period | 9904 | €23,580 | €25,535 | +€1,955 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,580 | €25,535 | +€1,955 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.