ANACA: 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.
ANACA
Largest movements
- Cash -€48,337
down €48,337 (-78.6%), from €61,475 to €13,138
mainly Other debts (-€82,851) and Accrued charges and deferred income (-€2,121)
- Tangible fixed assets -€27,149
down €27,149 (-35.8%), from €75,738 to €48,589
of which Land and buildings: -€15,354
- Other debts -€82,851
down €82,851 (-65.1%), from €127,188 to €44,337
- Profit (loss) carried forward +€12,324
up €12,324 (+38.4%), from -€32,108 to -€19,784
- Financial income -€17,229
down €17,229 (-55.1%), from €31,270 to €14,040
- Gross operating margin +€6,952
up €6,952 (+28.6%), from €24,329 to €31,281
- Staff costs -€6,347
no longer reported in 2025 (was €6,347)
- Financial charges +€4,753
up €4,753, from -€1,423 to €3,330
- Depreciation -€868
down €868 (-3.1%), from €28,017 to €27,149
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 | €406,475 | €333,561 | -€72,914 | -17.9% |
| Fixed assets | 21/28 | €75,738 | €48,589 | -€27,149 | -35.8% |
| Tangible fixed assets | 22/27 | €75,738 | €48,589 | -€27,149 | -35.8% |
| Land and buildings | 22 | €59,064 | €43,710 | -€15,354 | -26.0% |
| Furniture and vehicles | 24 | €16,674 | €4,879 | -€11,795 | -70.7% |
| Current assets | 29/58 | €330,737 | €284,972 | -€45,765 | -13.8% |
| Amounts receivable within one year | 40/41 | €10,635 | €12,459 | +€1,823 | +17.1% |
| Trade receivables | 40 | €9,432 | €8,470 | -€962 | -10.2% |
| Other amounts receivable | 41 | €1,204 | €3,989 | +€2,785 | +231.4% |
| Current investments | 50/53 | €257,071 | €257,352 | +€281 | +0.1% |
| Cash at bank and in hand | 54/58 | €61,475 | €13,138 | -€48,337 | -78.6% |
| Deferred charges and accrued income | 490/1 | €1,555 | €2,023 | +€468 | +30.1% |
| Total equity and liabilities | 10/49 | €406,475 | €333,561 | -€72,914 | -17.9% |
| Equity | 10/15 | €248,287 | €260,612 | +€12,324 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €261,795 | €261,795 | = | 0.0% |
| Distributable reserves | 133 | €261,795 | €261,795 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,108 | -€19,784 | +€12,324 | +38.4% |
| Amounts payable | 17/49 | €158,188 | €72,950 | -€85,238 | -53.9% |
| Amounts payable after more than one year | 17 | €18,600 | €18,600 | = | 0.0% |
| Financial debts | 170/4 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,927 | €50,810 | -€83,117 | -62.1% |
| Trade debts | 44 | €2,801 | €3,064 | +€263 | +9.4% |
| Suppliers | 440/4 | €2,801 | €3,064 | +€263 | +9.4% |
| Taxes, remuneration and social security | 45 | €3,938 | €3,409 | -€529 | -13.4% |
| Taxes | 450/3 | €3,938 | €3,409 | -€529 | -13.4% |
| Other amounts payable | 47/48 | €127,188 | €44,337 | -€82,851 | -65.1% |
| Accrued charges and deferred income | 492/3 | €5,661 | €3,540 | -€2,121 | -37.5% |
| Non-recurring operating income | 76A | - | €1,261 | +€1,261 | |
| Remuneration, social security and pensions | 62 | €6,347 | - | -€6,347 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,017 | €27,149 | -€868 | -3.1% |
| Other operating charges | 640/8 | €1,958 | €2,386 | +€428 | +21.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,329 | €31,281 | +€6,952 | +28.6% |
| Operating profit (loss) | 9901 | -€11,993 | €1,745 | +€13,738 | |
| Financial income | 75/76B | €31,270 | €14,040 | -€17,229 | -55.1% |
| Recurring financial income | 75 | €31,270 | €14,040 | -€17,229 | -55.1% |
| Financial charges | 65/66B | -€1,423 | €3,330 | +€4,753 | |
| Recurring financial charges | 65 | -€1,423 | €3,330 | +€4,753 | |
| Profit (loss) for the period before taxes | 9903 | €20,700 | €12,456 | -€8,244 | -39.8% |
| Income taxes | 67/77 | €166 | €132 | -€34 | -20.7% |
| Profit (loss) for the period | 9904 | €20,534 | €12,324 | -€8,210 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,534 | €12,324 | -€8,210 | -40.0% |
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 8 October 2026 via checked.be.