ANMORU: 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.
What changed
ANMORU
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€89,454
2024 · -€33,889-€55,566
Equity
€1.8m
2024 · €1.9m-€89,454
Cash
€65,100
2024 · €36,495+€28,605
Balance sheet total
€3.7m
2024 · €3.7m-€62,051
Largest movements
Assets
- Current investments -€41,751
down €41,751 (-6.0%), from €694,063 to €652,312
Equity and liabilities
- Reserves -€45,915
down €45,915 (-5.9%), from €781,769 to €735,854
of which Tax-exempt reserves: -€45,915
- Profit (loss) carried forward -€43,540
down €43,540 (-10.4%), from €417,996 to €374,457
Income statement
- Gross operating margin -€36,686
down €36,686 (-25.6%), from €143,461 to €106,775
- Depreciation +€17,998
up €17,998 (+9.4%), from €191,406 to €209,403
- Financial charges +€1,833
up €1,833 (+157%), from €1,169 to €3,002
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.
Result 2024
-€33,889
Gross operating margin
-€36,686
Depreciation
-€17,998
Other operating charges
+€522
Financial income
+€429
Financial charges
-€1,833
Result 2025
-€89,454
raises the resultlowers the result
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.
From operations
+€118,829
Investment
-€131,024
Financing
+€40,800
Cash 2024
€36,495
From operations (derived)
+€118,829
Net result for the year
-€89,454
Depreciation
+€209,403
Receivables within one year
-€5,158
Deferred charges and accrued income
+€17,435
Provisions
-€15,305
Trade debts
-€1,580
Tax, wage and social debts
+€4,033
Smaller working-capital items
-€545
Investment (derived)
-€131,024
Investment in fixed assets (net)
-€172,775
Current investments
+€41,751
Financing
+€40,800
Debts after one year
+€30,800
Current portion of long-term debt
+€10,000
Cash 2025
€65,100
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,727,139 | €3,665,088 | -€62,051 | -1.7% |
| Fixed assets | 21/28 | €2,961,489 | €2,924,860 | -€36,629 | -1.2% |
| Tangible fixed assets | 22/27 | €2,961,489 | €2,924,860 | -€36,629 | -1.2% |
| Land and buildings | 22 | €2,117,851 | €2,115,547 | -€2,304 | -0.1% |
| Plant, machinery and equipment | 23 | €5,017 | €3,490 | -€1,527 | -30.4% |
| Furniture and vehicles | 24 | €3,747 | €3,971 | +€224 | +6.0% |
| Other tangible fixed assets | 26 | €834,873 | €801,851 | -€33,022 | -4.0% |
| Current assets | 29/58 | €765,650 | €740,228 | -€25,422 | -3.3% |
| Amounts receivable within one year | 40/41 | €11,492 | €16,650 | +€5,158 | +44.9% |
| Trade receivables | 40 | €3,197 | €4,238 | +€1,041 | +32.6% |
| Other amounts receivable | 41 | €8,295 | €12,413 | +€4,118 | +49.6% |
| Current investments | 50/53 | €694,063 | €652,312 | -€41,751 | -6.0% |
| Cash at bank and in hand | 54/58 | €36,495 | €65,100 | +€28,605 | +78.4% |
| Deferred charges and accrued income | 490/1 | €23,600 | €6,165 | -€17,435 | -73.9% |
| Total equity and liabilities | 10/49 | €3,727,139 | €3,665,088 | -€62,051 | -1.7% |
| Equity | 10/15 | €1,898,415 | €1,808,961 | -€89,454 | -4.7% |
| Contributions | 10/11 | €698,650 | €698,650 | = | 0.0% |
| Reserves | 13 | €781,769 | €735,854 | -€45,915 | -5.9% |
| Tax-exempt reserves | 132 | €623,360 | €577,446 | -€45,915 | -7.4% |
| Distributable reserves | 133 | €158,408 | €158,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,996 | €374,457 | -€43,540 | -10.4% |
| Provisions and deferred taxes | 16 | €191,987 | €176,682 | -€15,305 | -8.0% |
| Deferred taxes | 168 | €191,987 | €176,682 | -€15,305 | -8.0% |
| Amounts payable | 17/49 | €1,636,737 | €1,679,446 | +€42,709 | +2.6% |
| Amounts payable after more than one year | 17 | €652,931 | €683,731 | +€30,800 | +4.7% |
| Financial debts | 170/4 | €10,000 | €41,000 | +€31,000 | +310% |
| Other amounts payable | 178/9 | €642,931 | €642,731 | -€200 | 0.0% |
| Amounts payable within one year | 42/48 | €981,931 | €993,996 | +€12,066 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €22,000 | +€10,000 | +83.3% |
| Trade debts | 44 | €1,636 | €56 | -€1,580 | -96.6% |
| Suppliers | 440/4 | €1,636 | €56 | -€1,580 | -96.6% |
| Taxes, remuneration and social security | 45 | €1,038 | €5,072 | +€4,033 | +388% |
| Taxes | 450/3 | €1,038 | €5,072 | +€4,033 | +388% |
| Other amounts payable | 47/48 | €967,256 | €966,868 | -€388 | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,875 | €1,718 | -€157 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,406 | €209,403 | +€17,998 | +9.4% |
| Other operating charges | 640/8 | €21,286 | €20,763 | -€522 | -2.5% |
| Gross operating margin | 9900 | €143,461 | €106,775 | -€36,686 | -25.6% |
| Operating profit (loss) | 9901 | -€69,230 | -€123,391 | -€54,161 | -78.2% |
| Financial income | 75/76B | €21,205 | €21,634 | +€429 | +2.0% |
| Recurring financial income | 75 | €21,205 | €21,634 | +€429 | +2.0% |
| Financial charges | 65/66B | €1,169 | €3,002 | +€1,833 | +157% |
| Recurring financial charges | 65 | €1,169 | €3,002 | +€1,833 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€49,194 | -€104,759 | -€55,566 | -113% |
| Transfer from deferred taxes | 780 | €15,305 | €15,305 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€33,889 | -€89,454 | -€55,566 | -164% |
| Transfer from tax-exempt reserves | 789 | €45,915 | €45,915 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,026 | -€43,540 | -€55,566 |
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 13 October 2026 via checked.be.