ANVA 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.
What changed
ANVA CONSULT
NACE 85.599, Other education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€128,809
2024 · €186,882-€58,073
Equity
€1.4m
2024 · €1.3m+€140,809
Cash
€21,209
2024 · €10,208+€11,001
Balance sheet total
€2.5m
2024 · €2.6m-€58,384
Largest movements
Assets
- Receivables within one year -€298,727
down €298,727 (-91.2%), from €327,515 to €28,788
of which Other amounts receivable: -€282,543
- Tangible fixed assets +€216,455
up €216,455 (+9.6%), from €2.3m to €2.5m
of which Land and buildings: +€197,215
Equity and liabilities
- Reserves +€128,809
up €128,809 (+13.4%), from €959,508 to €1.1m
of which Distributable reserves: +€77,159
- Other debts -€115,357
down €115,357 (-21.9%), from €527,541 to €412,184
- Debts after one year -€105,000
down €105,000 (-16.6%), from €632,459 to €527,459
Income statement
- Gross operating margin -€48,505
down €48,505 (-12.4%), from €391,197 to €342,692
- Depreciation -€32,160
down €32,160 (-26.2%), from €122,661 to €90,501
- Provisions +€20,000
no longer reported in 2025 (was -€20,000)
- Taxes +€15,940
up €15,940 (+30.2%), from €52,852 to €68,792
- Other operating charges +€8,625
up €8,625 (+69.0%), from €12,493 to €21,118
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.
Result 2024
€186,882
Gross operating margin
-€48,505
Depreciation
+€32,160
Provisions
-€20,000
Other operating charges
-€8,625
Financial income
-€2,989
Financial charges
+€5,826
Taxes
-€15,940
Result 2025
€128,809
raises the resultlowers the result
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.
From operations
+€418,962
Investment
-€317,756
Financing
-€90,205
Cash 2024
€10,208
From operations (derived)
+€418,962
Net result for the year
+€128,809
Depreciation
+€90,501
Receivables within one year
+€298,727
Deferred charges and accrued income
-€2,087
Trade debts
-€7,589
Tax, wage and social debts
+€11,152
Advances received
+€1,694
Other debts
-€115,357
Accrued charges and deferred income
+€13,112
Investment (derived)
-€317,756
Investment in fixed assets (net)
-€306,956
Current investments
-€10,800
Financing
-€90,205
Debts after one year
-€105,000
Current portion of long-term debt
-€3,507
Short-term financial debts
+€6,302
Contributions, distributions and other
+€12,000
Cash 2025
€21,209
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,596,004 | €2,537,620 | -€58,384 | -2.2% |
| Fixed assets | 21/28 | €2,256,160 | €2,472,616 | +€216,455 | +9.6% |
| Tangible fixed assets | 22/27 | €2,256,160 | €2,472,616 | +€216,455 | +9.6% |
| Land and buildings | 22 | €2,088,442 | €2,285,657 | +€197,215 | +9.4% |
| Plant, machinery and equipment | 23 | €111,839 | €144,118 | +€32,279 | +28.9% |
| Furniture and vehicles | 24 | €2,870 | €1,807 | -€1,064 | -37.1% |
| Leasing and similar rights | 25 | €6,898 | - | -€6,898 | |
| Other tangible fixed assets | 26 | €46,111 | €41,033 | -€5,078 | -11.0% |
| Current assets | 29/58 | €339,844 | €65,004 | -€274,840 | -80.9% |
| Amounts receivable within one year | 40/41 | €327,515 | €28,788 | -€298,727 | -91.2% |
| Trade receivables | 40 | €28,917 | €12,733 | -€16,184 | -56.0% |
| Other amounts receivable | 41 | €298,598 | €16,055 | -€282,543 | -94.6% |
| Current investments | 50/53 | - | €10,800 | +€10,800 | |
| Cash at bank and in hand | 54/58 | €10,208 | €21,209 | +€11,001 | +108% |
| Deferred charges and accrued income | 490/1 | €2,120 | €4,208 | +€2,087 | +98.4% |
| Total equity and liabilities | 10/49 | €2,596,004 | €2,537,620 | -€58,384 | -2.2% |
| Equity | 10/15 | €1,288,108 | €1,428,917 | +€140,809 | +10.9% |
| Contributions | 10/11 | €328,600 | €328,600 | = | 0.0% |
| Contributions outside capital | 11 | €328,600 | €328,600 | = | 0.0% |
| Other | 1109/19 | €328,600 | €328,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €12,000 | +€12,000 | |
| Reserves | 13 | €959,508 | €1,088,317 | +€128,809 | +13.4% |
| Tax-exempt reserves | 132 | €254,584 | €306,234 | +€51,650 | +20.3% |
| Distributable reserves | 133 | €704,924 | €782,083 | +€77,159 | +10.9% |
| Amounts payable | 17/49 | €1,307,897 | €1,108,703 | -€199,193 | -15.2% |
| Amounts payable after more than one year | 17 | €632,459 | €527,459 | -€105,000 | -16.6% |
| Financial debts | 170/4 | €632,459 | €527,459 | -€105,000 | -16.6% |
| Amounts payable within one year | 42/48 | €658,045 | €550,740 | -€107,305 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €108,507 | €105,000 | -€3,507 | -3.2% |
| Financial debts | 43 | - | €6,302 | +€6,302 | |
| Credit institutions | 430/8 | - | €6,302 | +€6,302 | |
| Trade debts | 44 | €10,633 | €3,044 | -€7,589 | -71.4% |
| Suppliers | 440/4 | €10,633 | €3,044 | -€7,589 | -71.4% |
| Advances received on contracts in progress | 46 | - | €1,694 | +€1,694 | |
| Taxes, remuneration and social security | 45 | €11,365 | €22,517 | +€11,152 | +98.1% |
| Taxes | 450/3 | €11,365 | €22,517 | +€11,152 | +98.1% |
| Other amounts payable | 47/48 | €527,541 | €412,184 | -€115,357 | -21.9% |
| Accrued charges and deferred income | 492/3 | €17,392 | €30,504 | +€13,112 | +75.4% |
| Non-recurring operating income | 76A | - | €12,772 | +€12,772 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,661 | €90,501 | -€32,160 | -26.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | - | +€20,000 | |
| Other operating charges | 640/8 | €12,493 | €21,118 | +€8,625 | +69.0% |
| Gross operating margin | 9900 | €391,197 | €342,692 | -€48,505 | -12.4% |
| Operating profit (loss) | 9901 | €276,043 | €231,073 | -€44,971 | -16.3% |
| Financial income | 75/76B | €9,315 | €6,326 | -€2,989 | -32.1% |
| Recurring financial income | 75 | €9,071 | €4,471 | -€4,600 | -50.7% |
| Non-recurring financial income | 76B | €244 | €1,855 | +€1,611 | +661% |
| Financial charges | 65/66B | €45,624 | €39,798 | -€5,826 | -12.8% |
| Recurring financial charges | 65 | €45,624 | €39,798 | -€5,826 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €239,734 | €197,601 | -€42,134 | -17.6% |
| Income taxes | 67/77 | €52,852 | €68,792 | +€15,940 | +30.2% |
| Profit (loss) for the period | 9904 | €186,882 | €128,809 | -€58,073 | -31.1% |
| Transfer from tax-exempt reserves | 789 | €127,457 | €53,600 | -€73,857 | -57.9% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €105,250 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €209,089 | €77,159 | -€131,930 | -63.1% |
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 30 October 2026 via checked.be.