ANYA OPTICS: 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.
ANYA OPTICS
Largest movements
- Cash +€41,199
up €41,199 (+563%), from €7,314 to €48,513
mainly Net result for the year (+€23,211) and Receivables within one year (+€11,320)
- Receivables within one year -€11,320
down €11,320 (-30.5%), from €37,138 to €25,818
of which Trade receivables: -€8,063
- Tangible fixed assets -€1,177
down €1,177 (-25.0%), from €4,709 to €3,532
- Reserves +€23,000
new in 2025: €23,000
- Tax, wage and social debts +€10,468
up €10,468 (+58.3%), from €17,946 to €28,414
of which Taxes: +€5,612
- Trade debts -€4,948
down €4,948 (-72.6%), from €6,816 to €1,868
- Staff costs -€14,502
down €14,502 (-18.6%), from €78,020 to €63,519
- Gross operating margin +€12,976
up €12,976 (+15.8%), from €82,109 to €95,086
- Taxes +€6,711
new in 2025: €6,711
- Financial charges -€1,229
down €1,229 (-86.4%), from €1,422 to €193
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 | €49,818 | €78,549 | +€28,731 | +57.7% |
| Fixed assets | 21/28 | €4,709 | €3,532 | -€1,177 | -25.0% |
| Tangible fixed assets | 22/27 | €4,709 | €3,532 | -€1,177 | -25.0% |
| Furniture and vehicles | 24 | €4,709 | €3,532 | -€1,177 | -25.0% |
| Current assets | 29/58 | €45,109 | €75,017 | +€29,908 | +66.3% |
| Amounts receivable within one year | 40/41 | €37,138 | €25,818 | -€11,320 | -30.5% |
| Trade receivables | 40 | €26,538 | €18,474 | -€8,063 | -30.4% |
| Other amounts receivable | 41 | €10,600 | €7,344 | -€3,256 | -30.7% |
| Cash at bank and in hand | 54/58 | €7,314 | €48,513 | +€41,199 | +563% |
| Deferred charges and accrued income | 490/1 | €657 | €686 | +€29 | +4.4% |
| Total equity and liabilities | 10/49 | €49,818 | €78,549 | +€28,731 | +57.7% |
| Equity | 10/15 | €25,056 | €48,268 | +€23,211 | +92.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €23,000 | +€23,000 | |
| Distributable reserves | 133 | - | €23,000 | +€23,000 | |
| Profit (loss) carried forward | 14 | €18,856 | €19,068 | +€211 | +1.1% |
| Amounts payable | 17/49 | €24,762 | €30,281 | +€5,520 | +22.3% |
| Amounts payable within one year | 42/48 | €24,762 | €30,281 | +€5,520 | +22.3% |
| Trade debts | 44 | €6,816 | €1,868 | -€4,948 | -72.6% |
| Suppliers | 440/4 | €6,816 | €1,868 | -€4,948 | -72.6% |
| Taxes, remuneration and social security | 45 | €17,946 | €28,414 | +€10,468 | +58.3% |
| Taxes | 450/3 | €11,418 | €17,030 | +€5,612 | +49.2% |
| Remuneration and social security | 454/9 | €6,528 | €11,383 | +€4,855 | +74.4% |
| Remuneration, social security and pensions | 62 | €78,020 | €63,519 | -€14,502 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €1,177 | = | 0.0% |
| Other operating charges | 640/8 | €1,639 | €1,492 | -€147 | -9.0% |
| Gross operating margin | 9900 | €82,109 | €95,086 | +€12,976 | +15.8% |
| Operating profit (loss) | 9901 | €1,273 | €28,898 | +€27,625 | +2,170% |
| Financial income | 75/76B | €447 | €1,217 | +€770 | +172% |
| Recurring financial income | 75 | €447 | €1,217 | +€770 | +172% |
| Financial charges | 65/66B | €1,422 | €193 | -€1,229 | -86.4% |
| Recurring financial charges | 65 | €1,422 | €193 | -€1,229 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €298 | €29,923 | +€29,624 | +9,927% |
| Income taxes | 67/77 | - | €6,711 | +€6,711 | |
| Profit (loss) for the period | 9904 | €298 | €23,211 | +€22,913 | +7,678% |
| Profit (loss) for the period to be appropriated | 9905 | €298 | €23,211 | +€22,913 | +7,678% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.