ANUSKA & ELIZA: 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.
ANUSKA & ELIZA
Largest movements
- Stocks and contracts +€9,484
up €9,484 (+42.0%), from €22,578 to €32,062
- Tangible fixed assets -€5,719
down €5,719 (-19.0%), from €30,103 to €24,384
of which Other tangible fixed assets: -€4,024
- Cash +€3,182
up €3,182 (+53.5%), from €5,945 to €9,127
mainly Trade debts (+€6,709) and Depreciation (+€5,719)
- Deferred charges and accrued income +€745
up €745 (+59.2%), from €1,258 to €2,003
- Trade debts +€6,709
up €6,709 (+337%), from €1,993 to €8,702
- Debts after one year -€3,282
down €3,282 (-25.6%), from €12,822 to €9,540
- Other debts +€1,520
up €1,520 (+16.9%), from €8,995 to €10,515
- Tax, wage and social debts +€1,455
up €1,455 (+27.3%), from €5,339 to €6,795
of which Remuneration and social security: +€2,756
- Turnover +€67,178
up €67,178 (+12.4%), from €543,494 to €610,671
- Purchases and services +€57,348
up €57,348 (+11.1%), from €517,866 to €575,213
- Gross operating margin -€6,397
down €6,397 (-13.8%), from €46,448 to €40,051
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 | €60,368 | €67,575 | +€7,208 | +11.9% |
| Fixed assets | 21/28 | €30,103 | €24,384 | -€5,719 | -19.0% |
| Tangible fixed assets | 22/27 | €30,103 | €24,384 | -€5,719 | -19.0% |
| Furniture and vehicles | 24 | €4,719 | €3,024 | -€1,695 | -35.9% |
| Other tangible fixed assets | 26 | €25,384 | €21,360 | -€4,024 | -15.9% |
| Current assets | 29/58 | €30,265 | €43,192 | +€12,927 | +42.7% |
| Stocks and contracts in progress | 3 | €22,578 | €32,062 | +€9,484 | +42.0% |
| Stocks | 30/36 | €22,578 | €32,062 | +€9,484 | +42.0% |
| Amounts receivable within one year | 40/41 | €484 | - | -€484 | |
| Other amounts receivable | 41 | €484 | - | -€484 | |
| Cash at bank and in hand | 54/58 | €5,945 | €9,127 | +€3,182 | +53.5% |
| Deferred charges and accrued income | 490/1 | €1,258 | €2,003 | +€745 | +59.2% |
| Total equity and liabilities | 10/49 | €60,368 | €67,575 | +€7,208 | +11.9% |
| Equity | 10/15 | €28,087 | €28,742 | +€655 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127 | €127 | = | 0.0% |
| Non-distributable reserves | 130/1 | €127 | €127 | = | 0.0% |
| Reserves not available under the articles | 1311 | €127 | €127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,360 | €10,016 | +€655 | +7.0% |
| Amounts payable | 17/49 | €32,280 | €38,833 | +€6,553 | +20.3% |
| Amounts payable after more than one year | 17 | €12,822 | €9,540 | -€3,282 | -25.6% |
| Financial debts | 170/4 | €12,822 | €9,540 | -€3,282 | -25.6% |
| Amounts payable within one year | 42/48 | €19,458 | €29,293 | +€9,834 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €3,131 | €3,282 | +€150 | +4.8% |
| Trade debts | 44 | €1,993 | €8,702 | +€6,709 | +337% |
| Suppliers | 440/4 | €1,993 | €8,702 | +€6,709 | +337% |
| Taxes, remuneration and social security | 45 | €5,339 | €6,795 | +€1,455 | +27.3% |
| Taxes | 450/3 | €1,868 | €566 | -€1,301 | -69.7% |
| Remuneration and social security | 454/9 | €3,472 | €6,228 | +€2,756 | +79.4% |
| Other amounts payable | 47/48 | €8,995 | €10,515 | +€1,520 | +16.9% |
| Turnover | 70 | €543,494 | €610,671 | +€67,178 | +12.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €517,866 | €575,213 | +€57,348 | +11.1% |
| Remuneration, social security and pensions | 62 | €26,783 | €30,162 | +€3,379 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,690 | €5,719 | +€1,029 | +21.9% |
| Other operating charges | 640/8 | €1,438 | €2,499 | +€1,061 | +73.8% |
| Gross operating margin | 9900 | €46,448 | €40,051 | -€6,397 | -13.8% |
| Operating profit (loss) | 9901 | €13,536 | €1,671 | -€11,865 | -87.7% |
| Financial charges | 65/66B | €1,001 | €852 | -€149 | -14.9% |
| Recurring financial charges | 65 | €1,001 | €852 | -€149 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €12,535 | €819 | -€11,716 | -93.5% |
| Income taxes | 67/77 | €807 | €164 | -€643 | -79.7% |
| Profit (loss) for the period | 9904 | €11,728 | €655 | -€11,073 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,728 | €655 | -€11,073 | -94.4% |
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 1 November 2026 via checked.be.