byANOUK: 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.
byANOUK
Largest movements
- Receivables within one year +€113,837
up €113,837 (+206%), from €55,246 to €169,083
of which Trade receivables: +€124,744
- Tangible fixed assets -€14,842
down €14,842 (-4.1%), from €357,782 to €342,940
of which Land and buildings: -€17,685
- Cash -€12,598
down €12,598 (-19.0%), from €66,224 to €53,626
mainly Receivables within one year (-€113,837) and Other debts (-€45,973)
- Stocks and contracts +€10,868
up €10,868 (+43.4%), from €25,028 to €35,896
- Profit (loss) carried forward +€112,991
up €112,991 (+88.9%), from €127,134 to €240,125
- Other debts -€45,973
down €45,973 (-34.0%), from €135,063 to €89,090
- Tax, wage and social debts +€32,303
up €32,303 (+198%), from €16,345 to €48,648
of which Taxes: +€27,639
- Advances received +€12,195
new in 2025: €12,195
- Debts after one year -€10,862
down €10,862 (-9.4%), from €115,536 to €104,674
- Gross operating margin +€159,505
up €159,505 (+188%), from €84,879 to €244,384
- Taxes +€37,000
up €37,000 (+1,004%), from €3,684 to €40,684
- Staff costs +€24,400
up €24,400 (+72.3%), from €33,753 to €58,153
- Financial charges +€4,072
up €4,072 (+205%), from €1,991 to €6,063
- Depreciation +€2,765
up €2,765 (+13.5%), from €20,429 to €23,194
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 | €505,569 | €604,408 | +€98,839 | +19.5% |
| Fixed assets | 21/28 | €357,782 | €342,940 | -€14,842 | -4.1% |
| Tangible fixed assets | 22/27 | €357,782 | €342,940 | -€14,842 | -4.1% |
| Land and buildings | 22 | €318,250 | €300,565 | -€17,685 | -5.6% |
| Plant, machinery and equipment | 23 | €39,532 | €37,534 | -€1,998 | -5.1% |
| Furniture and vehicles | 24 | €0 | €4,841 | +€4,841 | +48,412,200% |
| Current assets | 29/58 | €147,787 | €261,468 | +€113,681 | +76.9% |
| Stocks and contracts in progress | 3 | €25,028 | €35,896 | +€10,868 | +43.4% |
| Stocks | 30/36 | €25,028 | €35,896 | +€10,868 | +43.4% |
| Amounts receivable within one year | 40/41 | €55,246 | €169,083 | +€113,837 | +206% |
| Trade receivables | 40 | €44,221 | €168,965 | +€124,744 | +282% |
| Other amounts receivable | 41 | €11,025 | €118 | -€10,907 | -98.9% |
| Cash at bank and in hand | 54/58 | €66,224 | €53,626 | -€12,598 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,289 | €2,863 | +€1,575 | +122% |
| Total equity and liabilities | 10/49 | €505,569 | €604,408 | +€98,839 | +19.5% |
| Equity | 10/15 | €128,234 | €241,225 | +€112,991 | +88.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,134 | €240,125 | +€112,991 | +88.9% |
| Amounts payable | 17/49 | €377,336 | €363,183 | -€14,153 | -3.8% |
| Amounts payable after more than one year | 17 | €115,536 | €104,674 | -€10,862 | -9.4% |
| Financial debts | 170/4 | €115,536 | €104,674 | -€10,862 | -9.4% |
| Amounts payable within one year | 42/48 | €214,822 | €207,080 | -€7,742 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €10,862 | €13,578 | +€2,716 | +25.0% |
| Trade debts | 44 | €52,552 | €43,569 | -€8,983 | -17.1% |
| Suppliers | 440/4 | €52,552 | €43,569 | -€8,983 | -17.1% |
| Advances received on contracts in progress | 46 | - | €12,195 | +€12,195 | |
| Taxes, remuneration and social security | 45 | €16,345 | €48,648 | +€32,303 | +198% |
| Taxes | 450/3 | €3,684 | €31,323 | +€27,639 | +750% |
| Remuneration and social security | 454/9 | €12,661 | €17,325 | +€4,665 | +36.8% |
| Other amounts payable | 47/48 | €135,063 | €89,090 | -€45,973 | -34.0% |
| Accrued charges and deferred income | 492/3 | €46,978 | €51,430 | +€4,452 | +9.5% |
| Remuneration, social security and pensions | 62 | €33,753 | €58,153 | +€24,400 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,429 | €23,194 | +€2,765 | +13.5% |
| Other operating charges | 640/8 | €5,532 | €3,378 | -€2,154 | -38.9% |
| Non-recurring operating charges | 66A | €1,381 | €0 | -€1,381 | -100% |
| Gross operating margin | 9900 | €84,879 | €244,384 | +€159,505 | +188% |
| Operating profit (loss) | 9901 | €23,784 | €159,659 | +€135,875 | +571% |
| Financial income | 75/76B | €0 | €79 | +€79 | +789,800% |
| Recurring financial income | 75 | €0 | €79 | +€79 | +789,800% |
| Financial charges | 65/66B | €1,991 | €6,063 | +€4,072 | +205% |
| Recurring financial charges | 65 | €1,991 | €6,063 | +€4,072 | +205% |
| Profit (loss) for the period before taxes | 9903 | €21,793 | €153,675 | +€131,882 | +605% |
| Income taxes | 67/77 | €3,684 | €40,684 | +€37,000 | +1,004% |
| Profit (loss) for the period | 9904 | €18,109 | €112,991 | +€94,882 | +524% |
| Profit (loss) for the period to be appropriated | 9905 | €18,109 | €112,991 | +€94,882 | +524% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.