ANS COMPUTER: 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.
ANS COMPUTER
Largest movements
- Cash +€1.3m
up €1.3m (+298%), from €444,087 to €1.8m
mainly Receivables after one year (+€1.0m) and Net result for the year (+€443,117)
- Receivables after one year -€1.0m
no longer reported in 2025 (was €1.0m)
- Tangible fixed assets -€73,267
down €73,267 (-19.0%), from €384,726 to €311,459
of which Furniture and vehicles: -€37,852
- Receivables within one year -€52,179
down €52,179 (-12.5%), from €417,469 to €365,290
of which Other amounts receivable: -€35,000
- Profit (loss) carried forward +€143,117
up €143,117 (+19.1%), from €751,211 to €894,328
- Reserves +€100,000
up €100,000 (+13.5%), from €741,486 to €841,486
of which Distributable reserves: +€100,000
- Trade debts +€44,633
up €44,633 (+27.7%), from €161,323 to €205,956
- Debts after one year -€33,352
down €33,352 (-23.9%), from €139,276 to €105,923
- Provisions -€27,528
down €27,528 (-17.2%), from €160,142 to €132,614
- Provisions -€187,670
down €187,670, from €160,142 to -€27,528
- Gross operating margin +€179,363
up €179,363 (+18.4%), from €974,488 to €1.2m
- Taxes +€72,717
up €72,717 (+75.1%), from €96,778 to €169,495
- Depreciation -€23,628
down €23,628 (-23.6%), from €100,245 to €76,617
- Financial charges -€22,442
down €22,442 (-12.5%), from €178,960 to €156,518
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 | €2,325,525 | €2,529,545 | +€204,020 | +8.8% |
| Fixed assets | 21/28 | €384,876 | €311,609 | -€73,267 | -19.0% |
| Tangible fixed assets | 22/27 | €384,726 | €311,459 | -€73,267 | -19.0% |
| Land and buildings | 22 | €317,103 | €284,879 | -€32,225 | -10.2% |
| Plant, machinery and equipment | 23 | €252 | €144 | -€107 | -42.6% |
| Furniture and vehicles | 24 | €53,372 | €15,520 | -€37,852 | -70.9% |
| Other tangible fixed assets | 26 | €13,999 | €10,917 | -€3,082 | -22.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,940,649 | €2,217,936 | +€277,287 | +14.3% |
| Amounts receivable after more than one year | 29 | €1,000,000 | - | -€1.0m | |
| Other amounts receivable | 291 | €1,000,000 | - | -€1.0m | |
| Stocks and contracts in progress | 3 | €75,471 | €82,099 | +€6,628 | +8.8% |
| Stocks | 30/36 | €75,471 | €82,099 | +€6,628 | +8.8% |
| Amounts receivable within one year | 40/41 | €417,469 | €365,290 | -€52,179 | -12.5% |
| Trade receivables | 40 | €382,431 | €365,252 | -€17,179 | -4.5% |
| Other amounts receivable | 41 | €35,038 | €38 | -€35,000 | -99.9% |
| Cash at bank and in hand | 54/58 | €444,087 | €1,766,772 | +€1.3m | +298% |
| Deferred charges and accrued income | 490/1 | €3,623 | €3,775 | +€153 | +4.2% |
| Total equity and liabilities | 10/49 | €2,325,525 | €2,529,545 | +€204,020 | +8.8% |
| Equity | 10/15 | €1,530,882 | €1,771,693 | +€240,811 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €741,486 | €841,486 | +€100,000 | +13.5% |
| Non-distributable reserves | 130/1 | €11,486 | €11,486 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,486 | €11,486 | = | 0.0% |
| Distributable reserves | 133 | €730,000 | €830,000 | +€100,000 | +13.7% |
| Profit (loss) carried forward | 14 | €751,211 | €894,328 | +€143,117 | +19.1% |
| Investment grants | 15 | €19,586 | €17,280 | -€2,306 | -11.8% |
| Provisions and deferred taxes | 16 | €160,142 | €132,614 | -€27,528 | -17.2% |
| Provisions for liabilities and charges | 160/5 | €160,142 | €132,614 | -€27,528 | -17.2% |
| Other liabilities and charges | 164/5 | €160,142 | €132,614 | -€27,528 | -17.2% |
| Amounts payable | 17/49 | €634,501 | €625,238 | -€9,263 | -1.5% |
| Amounts payable after more than one year | 17 | €139,276 | €105,923 | -€33,352 | -23.9% |
| Financial debts | 170/4 | €139,276 | €105,923 | -€33,352 | -23.9% |
| Amounts payable within one year | 42/48 | €494,575 | €519,314 | +€24,740 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €35,185 | €33,352 | -€1,833 | -5.2% |
| Trade debts | 44 | €161,323 | €205,956 | +€44,633 | +27.7% |
| Suppliers | 440/4 | €161,323 | €205,956 | +€44,633 | +27.7% |
| Taxes, remuneration and social security | 45 | €133,166 | €124,354 | -€8,812 | -6.6% |
| Taxes | 450/3 | €68,976 | €84,310 | +€15,335 | +22.2% |
| Remuneration and social security | 454/9 | €64,190 | €40,044 | -€24,146 | -37.6% |
| Other amounts payable | 47/48 | €164,901 | €155,652 | -€9,249 | -5.6% |
| Accrued charges and deferred income | 492/3 | €650 | - | -€650 | |
| Remuneration, social security and pensions | 62 | €367,146 | €353,983 | -€13,162 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,245 | €76,617 | -€23,628 | -23.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €160,142 | -€27,528 | -€187,670 | |
| Other operating charges | 640/8 | €4,580 | €3,975 | -€605 | -13.2% |
| Gross operating margin | 9900 | €974,488 | €1,153,851 | +€179,363 | +18.4% |
| Operating profit (loss) | 9901 | €342,375 | €746,804 | +€404,429 | +118% |
| Financial income | 75/76B | €13,645 | €22,326 | +€8,681 | +63.6% |
| Recurring financial income | 75 | €13,645 | €22,326 | +€8,681 | +63.6% |
| Financial charges | 65/66B | €178,960 | €156,518 | -€22,442 | -12.5% |
| Recurring financial charges | 65 | €178,960 | €156,518 | -€22,442 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €177,061 | €612,612 | +€435,551 | +246% |
| Income taxes | 67/77 | €96,778 | €169,495 | +€72,717 | +75.1% |
| Profit (loss) for the period | 9904 | €80,283 | €443,117 | +€362,834 | +452% |
| Profit (loss) for the period to be appropriated | 9905 | €80,283 | €443,117 | +€362,834 | +452% |
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 23 October 2026 via checked.be.