ANZA CONSTRUCTIONS: what changed
Two fiscal 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.
ANZA CONSTRUCTIONS
Largest movements
- Receivables within one year -€151,969
down €151,969 (-47.8%), from €317,882 to €165,913
of which Trade receivables: -€139,788
- Stocks and contracts -€40,067
down €40,067 (-100.0%), from €40,067 to €0
- Tangible fixed assets -€11,453
down €11,453 (-73.5%), from €15,586 to €4,133
of which Furniture and vehicles: -€10,985
- Intangible fixed assets -€5,000
down €5,000 (-22.2%), from €22,500 to €17,500
- Other debts -€94,524
down €94,524 (-60.3%), from €156,735 to €62,211
- Trade debts -€61,777
down €61,777 (-55.7%), from €110,820 to €49,042
- Profit (loss) carried forward -€56,513
down €56,513, from €6,317 to -€50,196
- Short-term financial debts +€7,711
up €7,711 (+53.9%), from €14,302 to €22,013
- Tax, wage and social debts -€6,449
down €6,449 (-51.9%), from €12,431 to €5,982
of which Remuneration and social security: -€7,879
- Gross operating margin -€54,640
down €54,640, from €33,470 to -€21,170
- Other operating charges +€8,213
up €8,213 (+491.6%), from €1,670 to €9,883
- Taxes +€6,535
up €6,535 (+138.4%), from €4,723 to €11,258
- Staff costs +€4,404
up €4,404, from -€716 to €3,688
- Depreciation -€4,089
down €4,089 (-34.0%), from €12,023 to €7,934
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,991 | €188,439 | -€211,552 | -52.9% |
| Fixed assets | 21/28 | €41,188 | €21,633 | -€19,555 | -47.5% |
| Intangible fixed assets | 21 | €22,500 | €17,500 | -€5,000 | -22.2% |
| Tangible fixed assets | 22/27 | €15,586 | €4,133 | -€11,453 | -73.5% |
| Plant, machinery and equipment | 23 | €2,201 | €1,732 | -€468 | -21.3% |
| Furniture and vehicles | 24 | €13,385 | €2,400 | -€10,985 | -82.1% |
| Financial fixed assets | 28 | €3,102 | €0 | -€3,102 | -100.0% |
| Current assets | 29/58 | €358,804 | €166,807 | -€191,997 | -53.5% |
| Stocks and contracts in progress | 3 | €40,067 | €0 | -€40,067 | -100.0% |
| Stocks | 30/36 | €40,067 | €0 | -€40,067 | -100.0% |
| Amounts receivable within one year | 40/41 | €317,882 | €165,913 | -€151,969 | -47.8% |
| Trade receivables | 40 | €303,668 | €163,881 | -€139,788 | -46.0% |
| Other amounts receivable | 41 | €14,213 | €2,032 | -€12,181 | -85.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €855 | €894 | +€39 | +4.5% |
| Total equity and liabilities | 10/49 | €399,991 | €188,439 | -€211,552 | -52.9% |
| Equity | 10/15 | €105,704 | €49,192 | -€56,513 | -53.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,788 | €80,788 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,928 | €78,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,317 | -€50,196 | -€56,513 | |
| Amounts payable | 17/49 | €294,287 | €139,248 | -€155,040 | -52.7% |
| Amounts payable within one year | 42/48 | €294,287 | €139,248 | -€155,040 | -52.7% |
| Financial debts | 43 | €14,302 | €22,013 | +€7,711 | +53.9% |
| Credit institutions | 430/8 | €14,302 | €22,013 | +€7,711 | +53.9% |
| Trade debts | 44 | €110,820 | €49,042 | -€61,777 | -55.7% |
| Suppliers | 440/4 | €110,820 | €49,042 | -€61,777 | -55.7% |
| Taxes, remuneration and social security | 45 | €12,431 | €5,982 | -€6,449 | -51.9% |
| Taxes | 450/3 | €4,552 | €5,982 | +€1,430 | +31.4% |
| Remuneration and social security | 454/9 | €7,879 | €0 | -€7,879 | -100.0% |
| Other amounts payable | 47/48 | €156,735 | €62,211 | -€94,524 | -60.3% |
| Remuneration, social security and pensions | 62 | -€716 | €3,688 | +€4,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,023 | €7,934 | -€4,089 | -34.0% |
| Other operating charges | 640/8 | €1,670 | €9,883 | +€8,213 | +491.6% |
| Gross operating margin | 9900 | €33,470 | -€21,170 | -€54,640 | |
| Operating profit (loss) | 9901 | €20,493 | -€42,674 | -€63,168 | |
| Financial income | 75/76B | €15 | €78 | +€62 | +405.0% |
| Recurring financial income | 75 | €15 | €78 | +€62 | +405.0% |
| Financial charges | 65/66B | €6,672 | €2,658 | -€4,014 | -60.2% |
| Recurring financial charges | 65 | €6,672 | €2,658 | -€4,014 | -60.2% |
| Profit (loss) for the period before taxes | 9903 | €13,837 | -€45,254 | -€59,091 | |
| Income taxes | 67/77 | €4,723 | €11,258 | +€6,535 | +138.4% |
| Profit (loss) for the period | 9904 | €9,114 | -€56,513 | -€65,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,114 | -€56,513 | -€65,626 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.