EX ANIMA: 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.
EX ANIMA
Largest movements
- Tangible fixed assets -€34,193
down €34,193 (-25.1%), from €136,059 to €101,866
of which Other tangible fixed assets: -€18,034
- Receivables within one year -€23,018
down €23,018 (-95.4%), from €24,135 to €1,117
of which Trade receivables: -€22,801
- Cash +€21,301
up €21,301 (+321.6%), from €6,623 to €27,924
mainly Depreciation (+€41,138) and Other debts (+€31,433)
- Intangible fixed assets -€4,550
down €4,550 (-18.2%), from €25,025 to €20,475
- Current portion of long-term debt -€45,841
down €45,841 (-74.1%), from €61,835 to €15,994
- Other debts +€31,433
new in 2025: €31,433
- Profit (loss) carried forward -€26,684
down €26,684 (-28.7%), from -€93,115 to -€119,799
- Tax, wage and social debts +€16,773
up €16,773 (+95.1%), from €17,634 to €34,407
of which Remuneration and social security: +€16,672
- Debts after one year -€16,054
down €16,054 (-25.2%), from €63,710 to €47,656
- Gross operating margin +€11,380
up €11,380 (+201.4%), from €5,650 to €17,030
- Depreciation -€2,741
down €2,741 (-6.2%), from €43,879 to €41,138
- Financial charges -€627
down €627 (-41.5%), from €1,511 to €884
- Other operating charges +€175
up €175 (+17.3%), from €1,010 to €1,185
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.
Cash bridge derived
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 | €195,698 | €155,246 | -€40,452 | -20.7% |
| Fixed assets | 21/28 | €164,413 | €125,670 | -€38,743 | -23.6% |
| Intangible fixed assets | 21 | €25,025 | €20,475 | -€4,550 | -18.2% |
| Tangible fixed assets | 22/27 | €136,059 | €101,866 | -€34,193 | -25.1% |
| Plant, machinery and equipment | 23 | €5,423 | €2,127 | -€3,296 | -60.8% |
| Furniture and vehicles | 24 | €26,506 | €13,643 | -€12,863 | -48.5% |
| Other tangible fixed assets | 26 | €104,130 | €86,096 | -€18,034 | -17.3% |
| Financial fixed assets | 28 | €3,329 | €3,329 | = | 0.0% |
| Current assets | 29/58 | €31,285 | €29,576 | -€1,709 | -5.5% |
| Amounts receivable within one year | 40/41 | €24,135 | €1,117 | -€23,018 | -95.4% |
| Trade receivables | 40 | €22,801 | - | -€22,801 | |
| Other amounts receivable | 41 | €1,334 | €1,117 | -€217 | -16.3% |
| Cash at bank and in hand | 54/58 | €6,623 | €27,924 | +€21,301 | +321.6% |
| Deferred charges and accrued income | 490/1 | €527 | €535 | +€8 | +1.5% |
| Total equity and liabilities | 10/49 | €195,698 | €155,246 | -€40,452 | -20.7% |
| Equity | 10/15 | €45,379 | €18,695 | -€26,684 | -58.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132,294 | €132,294 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,329 | €3,329 | = | 0.0% |
| Distributable reserves | 133 | €128,965 | €128,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,115 | -€119,799 | -€26,684 | -28.7% |
| Amounts payable | 17/49 | €150,319 | €136,551 | -€13,768 | -9.2% |
| Amounts payable after more than one year | 17 | €63,710 | €47,656 | -€16,054 | -25.2% |
| Financial debts | 170/4 | €63,710 | €47,656 | -€16,054 | -25.2% |
| Amounts payable within one year | 42/48 | €86,609 | €88,895 | +€2,286 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €61,835 | €15,994 | -€45,841 | -74.1% |
| Trade debts | 44 | €7,140 | €7,061 | -€79 | -1.1% |
| Suppliers | 440/4 | €7,140 | €7,061 | -€79 | -1.1% |
| Taxes, remuneration and social security | 45 | €17,634 | €34,407 | +€16,773 | +95.1% |
| Taxes | 450/3 | €1,554 | €1,655 | +€101 | +6.5% |
| Remuneration and social security | 454/9 | €16,080 | €32,752 | +€16,672 | +103.7% |
| Other amounts payable | 47/48 | - | €31,433 | +€31,433 | |
| Non-recurring operating income | 76A | €662 | - | -€662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,879 | €41,138 | -€2,741 | -6.2% |
| Other operating charges | 640/8 | €1,010 | €1,185 | +€175 | +17.3% |
| Gross operating margin | 9900 | €5,650 | €17,030 | +€11,380 | +201.4% |
| Operating profit (loss) | 9901 | -€39,239 | -€25,293 | +€13,946 | +35.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,511 | €884 | -€627 | -41.5% |
| Recurring financial charges | 65 | €1,511 | €884 | -€627 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€40,750 | -€26,174 | +€14,576 | +35.8% |
| Income taxes | 67/77 | €426 | €510 | +€84 | +19.7% |
| Profit (loss) for the period | 9904 | -€41,176 | -€26,684 | +€14,492 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,176 | -€26,684 | +€14,492 | +35.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.