AMAIA: 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.
AMAIA
Largest movements
- Receivables within one year +€12,039
up €12,039 (+114.0%), from €10,558 to €22,597
of which Trade receivables: +€12,639
- Cash +€7,531
up €7,531 (+821.9%), from €916 to €8,447
mainly Net result for the year (+€17,064) and Other debts (+€14,426)
- Stocks and contracts +€5,000
new in 2025: €5,000
- Tangible fixed assets +€2,250
new in 2025: €2,250
- Profit (loss) carried forward +€17,064
up €17,064, from -€16,694 to €370
- Other debts +€14,426
new in 2025: €14,426
- Debts after one year -€9,350
no longer reported in 2025 (was €9,350)
- Tax, wage and social debts +€5,014
new in 2025: €5,014
- Gross operating margin +€10,326
up €10,326 (+122.2%), from €8,448 to €18,774
- Depreciation +€750
new in 2025: €750
- Taxes +€287
new in 2025: €287
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 | €11,474 | €38,294 | +€26,820 | +233.7% |
| Fixed assets | 21/28 | - | €2,250 | +€2,250 | |
| Tangible fixed assets | 22/27 | - | €2,250 | +€2,250 | |
| Plant, machinery and equipment | 23 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €11,474 | €36,044 | +€24,570 | +214.1% |
| Stocks and contracts in progress | 3 | - | €5,000 | +€5,000 | |
| Stocks | 30/36 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €10,558 | €22,597 | +€12,039 | +114.0% |
| Trade receivables | 40 | €9,958 | €22,597 | +€12,639 | +126.9% |
| Other amounts receivable | 41 | €600 | - | -€600 | |
| Cash at bank and in hand | 54/58 | €916 | €8,447 | +€7,531 | +821.9% |
| Total equity and liabilities | 10/49 | €11,474 | €38,294 | +€26,820 | +233.7% |
| Equity | 10/15 | €1,306 | €18,370 | +€17,064 | +1306.7% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,694 | €370 | +€17,064 | |
| Amounts payable | 17/49 | €10,169 | €19,924 | +€9,756 | +95.9% |
| Amounts payable after more than one year | 17 | €9,350 | - | -€9,350 | |
| Financial debts | 170/4 | €9,350 | - | -€9,350 | |
| Amounts payable within one year | 42/48 | €819 | €19,924 | +€19,106 | +2334.1% |
| Trade debts | 44 | €819 | €485 | -€334 | -40.8% |
| Suppliers | 440/4 | €819 | €485 | -€334 | -40.8% |
| Taxes, remuneration and social security | 45 | - | €5,014 | +€5,014 | |
| Taxes | 450/3 | - | €5,014 | +€5,014 | |
| Other amounts payable | 47/48 | - | €14,426 | +€14,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €457 | €520 | +€62 | +13.6% |
| Gross operating margin | 9900 | €8,448 | €18,774 | +€10,326 | +122.2% |
| Operating profit (loss) | 9901 | €7,991 | €17,504 | +€9,513 | +119.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €138 | €154 | +€16 | +11.5% |
| Recurring financial charges | 65 | €138 | €154 | +€16 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €7,853 | €17,351 | +€9,498 | +121.0% |
| Income taxes | 67/77 | - | €287 | +€287 | |
| Profit (loss) for the period | 9904 | €7,853 | €17,064 | +€9,211 | +117.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,853 | €17,064 | +€9,211 | +117.3% |
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.