De Anima: 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.
De Anima
Largest movements
- Cash +€90,447
up €90,447 (+10,912%), from €829 to €91,276
mainly Current investments (+€67,297) and Receivables within one year (+€43,110)
- Current investments -€67,297
down €67,297 (-100%), from €67,297 to €0
- Receivables within one year -€43,110
down €43,110 (-48.2%), from €89,520 to €46,410
of which Other amounts receivable: -€34,740
- Debts after one year -€40,131
down €40,131 (-100%), from €40,131 to €0
- Current portion of long-term debt -€36,566
down €36,566 (-100%), from €36,566 to €0
- Profit (loss) carried forward +€34,720
new in 2025: €34,720
- Other debts +€22,129
up €22,129 (+31.6%), from €69,979 to €92,107
- Gross operating margin +€53,545
up €53,545, from -€124 to €53,421
- Financial income +€32,572
up €32,572 (+2,229%), from €1,461 to €34,034
- Financial charges +€5,870
up €5,870 (+214%), from €2,746 to €8,616
- Other operating charges +€1,329
up €1,329 (+251%), from €530 to €1,859
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 | €516,497 | €496,688 | -€19,809 | -3.8% |
| Fixed assets | 21/28 | €356,599 | €354,579 | -€2,020 | -0.6% |
| Tangible fixed assets | 22/27 | €6,599 | €4,579 | -€2,020 | -30.6% |
| Furniture and vehicles | 24 | €6,599 | €4,579 | -€2,020 | -30.6% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €159,898 | €142,109 | -€17,789 | -11.1% |
| Amounts receivable within one year | 40/41 | €89,520 | €46,410 | -€43,110 | -48.2% |
| Trade receivables | 40 | €10,890 | €2,520 | -€8,370 | -76.9% |
| Other amounts receivable | 41 | €78,630 | €43,890 | -€34,740 | -44.2% |
| Current investments | 50/53 | €67,297 | €0 | -€67,297 | -100% |
| Cash at bank and in hand | 54/58 | €829 | €91,276 | +€90,447 | +10,912% |
| Deferred charges and accrued income | 490/1 | €2,252 | €4,423 | +€2,171 | +96.4% |
| Total equity and liabilities | 10/49 | €516,497 | €496,688 | -€19,809 | -3.8% |
| Equity | 10/15 | €365,007 | €399,727 | +€34,720 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €358,807 | €358,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €358,807 | €358,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €34,720 | +€34,720 | |
| Amounts payable | 17/49 | €151,490 | €96,961 | -€54,529 | -36.0% |
| Amounts payable after more than one year | 17 | €40,131 | €0 | -€40,131 | -100% |
| Financial debts | 170/4 | €40,131 | €0 | -€40,131 | -100% |
| Amounts payable within one year | 42/48 | €111,358 | €96,961 | -€14,397 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €36,566 | €0 | -€36,566 | -100% |
| Trade debts | 44 | €886 | €3,548 | +€2,662 | +301% |
| Suppliers | 440/4 | €886 | €3,548 | +€2,662 | +301% |
| Taxes, remuneration and social security | 45 | €3,928 | €1,306 | -€2,622 | -66.8% |
| Taxes | 450/3 | €203 | €1,306 | +€1,103 | +544% |
| Remuneration and social security | 454/9 | €3,725 | €0 | -€3,725 | -100% |
| Other amounts payable | 47/48 | €69,979 | €92,107 | +€22,129 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,020 | €2,020 | -€0 | 0.0% |
| Other operating charges | 640/8 | €530 | €1,859 | +€1,329 | +251% |
| Non-recurring operating charges | 66A | - | €40,000 | +€40,000 | |
| Gross operating margin | 9900 | -€124 | €53,421 | +€53,545 | |
| Operating profit (loss) | 9901 | -€2,675 | €9,542 | +€12,217 | |
| Financial income | 75/76B | €1,461 | €34,034 | +€32,572 | +2,229% |
| Recurring financial income | 75 | €1,461 | €34,034 | +€32,572 | +2,229% |
| Financial charges | 65/66B | €2,746 | €8,616 | +€5,870 | +214% |
| Recurring financial charges | 65 | €2,746 | €8,616 | +€5,870 | +214% |
| Profit (loss) for the period before taxes | 9903 | -€3,959 | €34,960 | +€38,919 | |
| Income taxes | 67/77 | €203 | €240 | +€38 | +18.5% |
| Profit (loss) for the period | 9904 | -€4,162 | €34,720 | +€38,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,162 | €34,720 | +€38,882 |
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 13 October 2026 via checked.be.