PAN ANIMA ET CÆTERA: 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.
PAN ANIMA ET CÆTERA
Largest movements
- Cash +€9,778
up €9,778 (+18.8%), from €51,962 to €61,740
mainly Net result for the year (+€17,695) and Other debts (+€12,000)
- Stocks and contracts +€6,115
up €6,115 (+502%), from €1,218 to €7,333
- Other debts +€12,000
up €12,000 (+7,090%), from €169 to €12,169
- Profit (loss) carried forward +€5,695
up €5,695 (+13.3%), from €42,860 to €48,555
- Trade debts -€979
down €979 (-62.7%), from €1,563 to €584
- Gross operating margin -€4,779
down €4,779 (-17.4%), from €27,525 to €22,746
- Taxes -€761
down €761 (-13.4%), from €5,672 to €4,912
- Other operating charges -€387
down €387 (-100%), from €387 to €0
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 | €60,787 | €76,892 | +€16,105 | +26.5% |
| Current assets | 29/58 | €60,787 | €76,892 | +€16,105 | +26.5% |
| Stocks and contracts in progress | 3 | €1,218 | €7,333 | +€6,115 | +502% |
| Stocks | 30/36 | €1,218 | €7,333 | +€6,115 | +502% |
| Amounts receivable within one year | 40/41 | €7,245 | €7,818 | +€573 | +7.9% |
| Trade receivables | 40 | €6,945 | €7,785 | +€840 | +12.1% |
| Other amounts receivable | 41 | €300 | €33 | -€267 | -88.9% |
| Cash at bank and in hand | 54/58 | €51,962 | €61,740 | +€9,778 | +18.8% |
| Deferred charges and accrued income | 490/1 | €362 | €0 | -€362 | -100% |
| Total equity and liabilities | 10/49 | €60,787 | €76,892 | +€16,105 | +26.5% |
| Equity | 10/15 | €47,860 | €53,555 | +€5,695 | +11.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,860 | €48,555 | +€5,695 | +13.3% |
| Amounts payable | 17/49 | €12,928 | €23,337 | +€10,409 | +80.5% |
| Amounts payable within one year | 42/48 | €12,928 | €23,337 | +€10,409 | +80.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,563 | €584 | -€979 | -62.7% |
| Suppliers | 440/4 | €1,563 | €584 | -€979 | -62.7% |
| Taxes, remuneration and social security | 45 | €11,195 | €10,584 | -€611 | -5.5% |
| Taxes | 450/3 | €11,195 | €10,584 | -€611 | -5.5% |
| Other amounts payable | 47/48 | €169 | €12,169 | +€12,000 | +7,090% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | €27,525 | €22,746 | -€4,779 | -17.4% |
| Operating profit (loss) | 9901 | €27,138 | €22,746 | -€4,392 | -16.2% |
| Financial income | 75/76B | €2 | €1 | -€2 | -75.0% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -75.0% |
| Financial charges | 65/66B | €140 | €140 | +€0 | 0.0% |
| Recurring financial charges | 65 | €140 | €140 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,000 | €22,607 | -€4,393 | -16.3% |
| Income taxes | 67/77 | €5,672 | €4,912 | -€761 | -13.4% |
| Profit (loss) for the period | 9904 | €21,328 | €17,695 | -€3,633 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,328 | €17,695 | -€3,633 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.