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.
ANVA CONSULT
Largest movements
- Cash +€62,596
up €62,596 (+89.4%), from €70,025 to €132,621
mainly Debts after one year (+€269,398) and Net result for the year (+€130,880)
- Tangible fixed assets -€40,418
down €40,418 (-3.5%), from €1.1m to €1.1m
of which Land and buildings: -€43,010
- Receivables within one year +€26,317
up €26,317 (+47.8%), from €55,059 to €81,375
- Deferred charges and accrued income +€13,533
up €13,533 (+208%), from €6,500 to €20,033
- Debts after one year +€269,398
up €269,398 (+66.6%), from €404,330 to €673,728
of which Other amounts payable: +€320,684
- Reserves -€269,120
down €269,120 (-35.7%), from €753,827 to €484,707
- Tax, wage and social debts +€57,831
up €57,831 (+175%), from €33,074 to €90,906
- Gross operating margin +€20,764
up €20,764 (+9.4%), from €222,016 to €242,780
- Taxes +€6,207
up €6,207 (+16.4%), from €37,951 to €44,158
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 | €1,279,237 | €1,341,264 | +€62,027 | +4.8% |
| Fixed assets | 21/28 | €1,147,654 | €1,107,236 | -€40,418 | -3.5% |
| Tangible fixed assets | 22/27 | €1,147,654 | €1,107,236 | -€40,418 | -3.5% |
| Land and buildings | 22 | €1,121,523 | €1,078,513 | -€43,010 | -3.8% |
| Plant, machinery and equipment | 23 | €6,456 | €5,204 | -€1,252 | -19.4% |
| Furniture and vehicles | 24 | €19,674 | €23,519 | +€3,844 | +19.5% |
| Current assets | 29/58 | €131,584 | €234,029 | +€102,445 | +77.9% |
| Amounts receivable within one year | 40/41 | €55,059 | €81,375 | +€26,317 | +47.8% |
| Trade receivables | 40 | €55,059 | €81,375 | +€26,317 | +47.8% |
| Cash at bank and in hand | 54/58 | €70,025 | €132,621 | +€62,596 | +89.4% |
| Deferred charges and accrued income | 490/1 | €6,500 | €20,033 | +€13,533 | +208% |
| Total equity and liabilities | 10/49 | €1,279,237 | €1,341,264 | +€62,027 | +4.8% |
| Equity | 10/15 | €783,692 | €514,572 | -€269,120 | -34.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,865 | €4,865 | = | 0.0% |
| Reserves | 13 | €753,827 | €484,707 | -€269,120 | -35.7% |
| Distributable reserves | 133 | €753,827 | €484,707 | -€269,120 | -35.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €495,546 | €826,692 | +€331,146 | +66.8% |
| Amounts payable after more than one year | 17 | €404,330 | €673,728 | +€269,398 | +66.6% |
| Financial debts | 170/4 | €359,203 | €307,918 | -€51,286 | -14.3% |
| Other amounts payable | 178/9 | €45,127 | €365,811 | +€320,684 | +711% |
| Amounts payable within one year | 42/48 | €91,215 | €152,964 | +€61,748 | +67.7% |
| Current portion of amounts payable after more than one year | 42 | €55,582 | €55,594 | +€11 | 0.0% |
| Trade debts | 44 | €1,910 | €4,472 | +€2,562 | +134% |
| Suppliers | 440/4 | €1,910 | €4,472 | +€2,562 | +134% |
| Taxes, remuneration and social security | 45 | €33,074 | €90,906 | +€57,831 | +175% |
| Taxes | 450/3 | €33,074 | €90,906 | +€57,831 | +175% |
| Other amounts payable | 47/48 | €649 | €1,992 | +€1,343 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,013 | €52,002 | +€988 | +1.9% |
| Other operating charges | 640/8 | €4,514 | €4,722 | +€208 | +4.6% |
| Non-recurring operating charges | 66A | - | €728 | +€728 | |
| Gross operating margin | 9900 | €222,016 | €242,780 | +€20,764 | +9.4% |
| Operating profit (loss) | 9901 | €166,489 | €185,328 | +€18,839 | +11.3% |
| Financial income | 75/76B | €72 | €1 | -€71 | -98.9% |
| Recurring financial income | 75 | €72 | €1 | -€71 | -98.9% |
| Financial charges | 65/66B | €9,284 | €10,290 | +€1,007 | +10.8% |
| Recurring financial charges | 65 | €9,284 | €10,290 | +€1,007 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €157,277 | €175,038 | +€17,762 | +11.3% |
| Income taxes | 67/77 | €37,951 | €44,158 | +€6,207 | +16.4% |
| Profit (loss) for the period | 9904 | €119,326 | €130,880 | +€11,554 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,326 | €130,880 | +€11,554 | +9.7% |
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 18 October 2026 via checked.be.