AMAFISC: 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.
AMAFISC
Largest movements
- Cash +€15,165
up €15,165 (+215.1%), from €7,050 to €22,215
mainly Other debts (+€24,395) and Net result for the year (+€14,307)
- Intangible fixed assets -€5,460
down €5,460 (-25.8%), from €21,163 to €15,702
- Receivables within one year +€2,758
up €2,758 (+25.1%), from €10,989 to €13,747
of which Other amounts receivable: +€2,310
- Deferred charges and accrued income +€699
up €699 (+67.6%), from €1,034 to €1,734
- Other debts +€24,395
up €24,395 (+911.5%), from €2,676 to €27,071
- Profit (loss) carried forward -€12,764
down €12,764 (-47.1%), from €27,071 to €14,307
- Tax, wage and social debts +€1,178
up €1,178 (+14.9%), from €7,911 to €9,089
of which Taxes: +€2,678
- Current portion of long-term debt -€594
no longer reported in 2025 (was €594)
- Gross operating margin +€5,414
up €5,414 (+26.3%), from €20,609 to €26,023
- Taxes +€1,234
up €1,234 (+37.1%), from €3,325 to €4,559
- Financial charges -€387
down €387 (-27.1%), from €1,430 to €1,043
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 | €40,751 | €53,398 | +€12,647 | +31.0% |
| Fixed assets | 21/28 | €21,677 | €15,702 | -€5,975 | -27.6% |
| Intangible fixed assets | 21 | €21,163 | €15,702 | -€5,460 | -25.8% |
| Tangible fixed assets | 22/27 | €515 | - | -€515 | |
| Furniture and vehicles | 24 | €515 | - | -€515 | |
| Current assets | 29/58 | €19,074 | €37,696 | +€18,622 | +97.6% |
| Amounts receivable within one year | 40/41 | €10,989 | €13,747 | +€2,758 | +25.1% |
| Trade receivables | 40 | €9,311 | €9,759 | +€448 | +4.8% |
| Other amounts receivable | 41 | €1,678 | €3,988 | +€2,310 | +137.6% |
| Cash at bank and in hand | 54/58 | €7,050 | €22,215 | +€15,165 | +215.1% |
| Deferred charges and accrued income | 490/1 | €1,034 | €1,734 | +€699 | +67.6% |
| Total equity and liabilities | 10/49 | €40,751 | €53,398 | +€12,647 | +31.0% |
| Equity | 10/15 | €29,071 | €16,307 | -€12,764 | -43.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,071 | €14,307 | -€12,764 | -47.1% |
| Amounts payable | 17/49 | €11,680 | €37,091 | +€25,411 | +217.5% |
| Amounts payable within one year | 42/48 | €11,677 | €37,082 | +€25,405 | +217.6% |
| Current portion of amounts payable after more than one year | 42 | €594 | - | -€594 | |
| Trade debts | 44 | €496 | €922 | +€426 | +86.0% |
| Suppliers | 440/4 | €496 | €922 | +€426 | +86.0% |
| Taxes, remuneration and social security | 45 | €7,911 | €9,089 | +€1,178 | +14.9% |
| Taxes | 450/3 | €6,411 | €9,089 | +€2,678 | +41.8% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €2,676 | €27,071 | +€24,395 | +911.5% |
| Accrued charges and deferred income | 492/3 | €4 | €9 | +€6 | +160.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,984 | €5,975 | -€8 | -0.1% |
| Other operating charges | 640/8 | €338 | €180 | -€158 | -46.8% |
| Gross operating margin | 9900 | €20,609 | €26,023 | +€5,414 | +26.3% |
| Operating profit (loss) | 9901 | €14,288 | €19,869 | +€5,581 | +39.1% |
| Financial income | 75/76B | €12 | €41 | +€29 | +242.0% |
| Recurring financial income | 75 | €12 | €41 | +€29 | +242.0% |
| Financial charges | 65/66B | €1,430 | €1,043 | -€387 | -27.1% |
| Recurring financial charges | 65 | €1,430 | €1,043 | -€387 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €12,870 | €18,866 | +€5,997 | +46.6% |
| Income taxes | 67/77 | €3,325 | €4,559 | +€1,234 | +37.1% |
| Profit (loss) for the period | 9904 | €9,544 | €14,307 | +€4,763 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,544 | €14,307 | +€4,763 | +49.9% |
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.