ANTHONY ROBERT CONSULT: 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.
ANTHONY ROBERT CONSULT
Largest movements
- Receivables within one year +€19,775
up €19,775 (+123.5%), from €16,011 to €35,786
of which Other amounts receivable: +€19,200
- Cash +€13,921
up €13,921 (+96.0%), from €14,498 to €28,420
mainly Other debts (+€46,750) and Net result for the year (+€28,346)
- Other debts +€46,750
new in 2025: €46,750
- Profit (loss) carried forward -€26,654
down €26,654 (-99.7%), from €26,727 to €73
- Tax, wage and social debts +€13,756
up €13,756 (+91.1%), from €15,108 to €28,864
- Gross operating margin +€25,768
up €25,768 (+125.3%), from €20,561 to €46,329
- Taxes +€5,278
up €5,278 (+114.1%), from €4,625 to €9,903
- Depreciation +€1,813
up €1,813 (+36.0%), from €5,031 to €6,844
- Other operating charges +€864
up €864 (+109.6%), from €789 to €1,653
- Financial income +€651
up €651 (+87.8%), from €741 to €1,392
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 | €45,415 | €78,864 | +€33,449 | +73.7% |
| Fixed assets | 21/28 | €14,523 | €14,268 | -€255 | -1.8% |
| Tangible fixed assets | 22/27 | €14,523 | €14,268 | -€255 | -1.8% |
| Plant, machinery and equipment | 23 | €311 | €155 | -€157 | -50.3% |
| Furniture and vehicles | 24 | €14,212 | €14,114 | -€98 | -0.7% |
| Current assets | 29/58 | €30,892 | €64,596 | +€33,704 | +109.1% |
| Amounts receivable within one year | 40/41 | €16,011 | €35,786 | +€19,775 | +123.5% |
| Trade receivables | 40 | €472 | €1,047 | +€575 | +121.8% |
| Other amounts receivable | 41 | €15,539 | €34,739 | +€19,200 | +123.6% |
| Cash at bank and in hand | 54/58 | €14,498 | €28,420 | +€13,921 | +96.0% |
| Deferred charges and accrued income | 490/1 | €382 | €390 | +€8 | +2.0% |
| Total equity and liabilities | 10/49 | €45,415 | €78,864 | +€33,449 | +73.7% |
| Equity | 10/15 | €29,227 | €2,573 | -€26,654 | -91.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,727 | €73 | -€26,654 | -99.7% |
| Amounts payable | 17/49 | €16,188 | €76,291 | +€60,103 | +371.3% |
| Amounts payable within one year | 42/48 | €16,188 | €76,291 | +€60,103 | +371.3% |
| Trade debts | 44 | €1,080 | €677 | -€403 | -37.3% |
| Suppliers | 440/4 | €1,080 | €677 | -€403 | -37.3% |
| Taxes, remuneration and social security | 45 | €15,108 | €28,864 | +€13,756 | +91.1% |
| Taxes | 450/3 | €15,108 | €28,864 | +€13,756 | +91.1% |
| Other amounts payable | 47/48 | - | €46,750 | +€46,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,031 | €6,844 | +€1,813 | +36.0% |
| Other operating charges | 640/8 | €789 | €1,653 | +€864 | +109.6% |
| Gross operating margin | 9900 | €20,561 | €46,329 | +€25,768 | +125.3% |
| Operating profit (loss) | 9901 | €14,741 | €37,832 | +€23,091 | +156.6% |
| Financial income | 75/76B | €741 | €1,392 | +€651 | +87.8% |
| Recurring financial income | 75 | €741 | €1,392 | +€651 | +87.8% |
| Financial charges | 65/66B | €1,530 | €975 | -€555 | -36.3% |
| Recurring financial charges | 65 | €1,530 | €975 | -€555 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €13,953 | €38,249 | +€24,297 | +174.1% |
| Income taxes | 67/77 | €4,625 | €9,903 | +€5,278 | +114.1% |
| Profit (loss) for the period | 9904 | €9,327 | €28,346 | +€19,019 | +203.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,327 | €28,346 | +€19,019 | +203.9% |
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 12 October 2026 via checked.be.