AHÏMSA: 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.
AHÏMSA
Largest movements
- Receivables within one year +€31,298
up €31,298 (+70.9%), from €44,164 to €75,462
- Cash +€2,050
up €2,050 (+26.0%), from €7,870 to €9,920
mainly Net result for the year (+€37,866) and Trade debts (+€4,040)
- Profit (loss) carried forward +€23,748
up €23,748 (+142.2%), from €16,701 to €40,449
- Trade debts +€4,040
up €4,040 (+148.5%), from €2,721 to €6,761
- Tax, wage and social debts +€2,950
up €2,950 (+57.1%), from €5,166 to €8,116
of which Remuneration and social security: +€3,000
- Other debts +€2,917
up €2,917 (+11.4%), from €25,565 to €28,482
- Gross operating margin +€26,608
up €26,608 (+112.0%), from €23,758 to €50,366
- Taxes +€5,360
up €5,360 (+99.6%), from €5,384 to €10,744
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 | €53,351 | €86,808 | +€33,457 | +62.7% |
| Formation expenses | 20 | €336 | €86 | -€250 | -74.4% |
| Current assets | 29/58 | €53,015 | €86,722 | +€33,707 | +63.6% |
| Amounts receivable within one year | 40/41 | €44,164 | €75,462 | +€31,298 | +70.9% |
| Trade receivables | 40 | €44,164 | €75,462 | +€31,298 | +70.9% |
| Cash at bank and in hand | 54/58 | €7,870 | €9,920 | +€2,050 | +26.0% |
| Deferred charges and accrued income | 490/1 | €981 | €1,340 | +€359 | +36.6% |
| Total equity and liabilities | 10/49 | €53,351 | €86,808 | +€33,457 | +62.7% |
| Equity | 10/15 | €19,701 | €43,449 | +€23,748 | +120.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,701 | €40,449 | +€23,748 | +142.2% |
| Amounts payable | 17/49 | €33,650 | €43,359 | +€9,709 | +28.9% |
| Amounts payable within one year | 42/48 | €33,452 | €43,359 | +€9,907 | +29.6% |
| Trade debts | 44 | €2,721 | €6,761 | +€4,040 | +148.5% |
| Suppliers | 440/4 | €2,721 | €6,761 | +€4,040 | +148.5% |
| Taxes, remuneration and social security | 45 | €5,166 | €8,116 | +€2,950 | +57.1% |
| Taxes | 450/3 | €5,166 | €5,116 | -€50 | -1.0% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €25,565 | €28,482 | +€2,917 | +11.4% |
| Accrued charges and deferred income | 492/3 | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Other operating charges | 640/8 | €909 | €955 | +€46 | +5.1% |
| Gross operating margin | 9900 | €23,758 | €50,366 | +€26,608 | +112.0% |
| Operating profit (loss) | 9901 | €22,599 | €49,161 | +€26,562 | +117.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €558 | €554 | -€4 | -0.7% |
| Recurring financial charges | 65 | €558 | €554 | -€4 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €22,041 | €48,610 | +€26,569 | +120.5% |
| Income taxes | 67/77 | €5,384 | €10,744 | +€5,360 | +99.6% |
| Profit (loss) for the period | 9904 | €16,657 | €37,866 | +€21,209 | +127.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,657 | €37,866 | +€21,209 | +127.3% |
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.