3-AMI: 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.
3-AMI
Largest movements
- Current investments +€150,000
up €150,000, from €0 to €150,000
- Cash -€115,603
down €115,603 (-57.1%), from €202,341 to €86,738
mainly Current investments (-€150,000) and Contributions, distributions and other (-€58,824)
- Receivables within one year +€7,337
up €7,337 (+211%), from €3,483 to €10,821
of which Other amounts receivable: +€6,182
- Other debts +€35,809
up €35,809 (+149%), from €24,099 to €59,907
- Reserves +€5,601
up €5,601 (+3.4%), from €164,487 to €170,088
- Taxes +€6,826
up €6,826 (+55.6%), from €12,276 to €19,102
- Gross operating margin +€5,320
up €5,320 (+6.7%), from €78,827 to €84,147
- Financial income -€2,710
down €2,710 (-74.1%), from €3,655 to €945
- Depreciation -€2,686
down €2,686 (-100%), from €2,686 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 | €217,267 | €259,717 | +€42,450 | +19.5% |
| Fixed assets | 21/28 | €10,875 | €10,875 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €10,875 | €10,875 | = | 0.0% |
| Current assets | 29/58 | €206,392 | €248,842 | +€42,450 | +20.6% |
| Amounts receivable within one year | 40/41 | €3,483 | €10,821 | +€7,337 | +211% |
| Trade receivables | 40 | - | €1,156 | +€1,156 | |
| Other amounts receivable | 41 | €3,483 | €9,665 | +€6,182 | +177% |
| Current investments | 50/53 | €0 | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €202,341 | €86,738 | -€115,603 | -57.1% |
| Deferred charges and accrued income | 490/1 | €568 | €1,284 | +€716 | +126% |
| Total equity and liabilities | 10/49 | €217,267 | €259,717 | +€42,450 | +19.5% |
| Equity | 10/15 | €183,087 | €188,688 | +€5,601 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €164,487 | €170,088 | +€5,601 | +3.4% |
| Distributable reserves | 133 | €164,487 | €170,088 | +€5,601 | +3.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,180 | €71,030 | +€36,849 | +108% |
| Amounts payable within one year | 42/48 | €34,180 | €71,030 | +€36,849 | +108% |
| Trade debts | 44 | €6 | €1,143 | +€1,137 | +18,513% |
| Suppliers | 440/4 | €6 | €1,143 | +€1,137 | +18,513% |
| Taxes, remuneration and social security | 45 | €10,076 | €9,979 | -€96 | -1.0% |
| Taxes | 450/3 | €10,076 | €9,979 | -€96 | -1.0% |
| Other amounts payable | 47/48 | €24,099 | €59,907 | +€35,809 | +149% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,686 | €0 | -€2,686 | -100% |
| Other operating charges | 640/8 | €1,228 | €1,418 | +€190 | +15.5% |
| Gross operating margin | 9900 | €78,827 | €84,147 | +€5,320 | +6.7% |
| Operating profit (loss) | 9901 | €74,913 | €82,730 | +€7,816 | +10.4% |
| Financial income | 75/76B | €3,655 | €945 | -€2,710 | -74.1% |
| Recurring financial income | 75 | €3,655 | €945 | -€2,710 | -74.1% |
| Financial charges | 65/66B | €150 | €148 | -€2 | -1.1% |
| Recurring financial charges | 65 | €150 | €148 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €78,418 | €83,526 | +€5,108 | +6.5% |
| Income taxes | 67/77 | €12,276 | €19,102 | +€6,826 | +55.6% |
| Profit (loss) for the period | 9904 | €66,143 | €64,425 | -€1,718 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,143 | €64,425 | -€1,718 | -2.6% |
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 27 October 2026 via checked.be.