AMAKER: 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.
AMAKER
Largest movements
- Cash +€31,976
up €31,976 (+150.2%), from €21,289 to €53,265
mainly Net result for the year (+€36,474) and Tax, wage and social debts (+€13,456)
- Deferred charges and accrued income +€11,695
up €11,695 (+1500.5%), from €779 to €12,474
- Receivables within one year +€6,462
up €6,462 (+67.9%), from €9,519 to €15,981
of which Other amounts receivable: +€4,511
- Reserves +€36,474
up €36,474 (+275.2%), from €13,254 to €49,728
- Tax, wage and social debts +€13,456
up €13,456 (+162.6%), from €8,274 to €21,730
of which Taxes: +€13,304
- Gross operating margin +€33,292
up €33,292 (+197.6%), from €16,851 to €50,143
- Taxes +€7,704
up €7,704 (+222.8%), from €3,457 to €11,162
- Financial charges +€2,027
up €2,027 (+5308.1%), from €38 to €2,065
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 | €31,588 | €81,720 | +€50,132 | +158.7% |
| Current assets | 29/58 | €31,588 | €81,720 | +€50,132 | +158.7% |
| Amounts receivable within one year | 40/41 | €9,519 | €15,981 | +€6,462 | +67.9% |
| Trade receivables | 40 | €9,519 | €11,470 | +€1,951 | +20.5% |
| Other amounts receivable | 41 | - | €4,511 | +€4,511 | |
| Cash at bank and in hand | 54/58 | €21,289 | €53,265 | +€31,976 | +150.2% |
| Deferred charges and accrued income | 490/1 | €779 | €12,474 | +€11,695 | +1500.5% |
| Total equity and liabilities | 10/49 | €31,588 | €81,720 | +€50,132 | +158.7% |
| Equity | 10/15 | €17,254 | €53,728 | +€36,474 | +211.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €13,254 | €49,728 | +€36,474 | +275.2% |
| Distributable reserves | 133 | €13,254 | €49,728 | +€36,474 | +275.2% |
| Amounts payable | 17/49 | €14,334 | €27,992 | +€13,659 | +95.3% |
| Amounts payable within one year | 42/48 | €14,260 | €27,992 | +€13,732 | +96.3% |
| Financial debts | 43 | - | €223 | +€223 | |
| Credit institutions | 430/8 | - | €223 | +€223 | |
| Trade debts | 44 | €5,502 | €6,039 | +€537 | +9.8% |
| Suppliers | 440/4 | €5,502 | €6,039 | +€537 | +9.8% |
| Taxes, remuneration and social security | 45 | €8,274 | €21,730 | +€13,456 | +162.6% |
| Taxes | 450/3 | €8,274 | €21,578 | +€13,304 | +160.8% |
| Remuneration and social security | 454/9 | - | €152 | +€152 | |
| Other amounts payable | 47/48 | €484 | €0 | -€484 | -100.0% |
| Accrued charges and deferred income | 492/3 | €73 | €0 | -€73 | -100.0% |
| Other operating charges | 640/8 | €101 | €503 | +€402 | +397.9% |
| Gross operating margin | 9900 | €16,851 | €50,143 | +€33,292 | +197.6% |
| Operating profit (loss) | 9901 | €16,749 | €49,640 | +€32,890 | +196.4% |
| Financial income | 75/76B | €0 | €61 | +€61 | +19622.6% |
| Recurring financial income | 75 | €0 | €61 | +€61 | +19622.6% |
| Financial charges | 65/66B | €38 | €2,065 | +€2,027 | +5308.1% |
| Recurring financial charges | 65 | €38 | €2,065 | +€2,027 | +5308.1% |
| Profit (loss) for the period before taxes | 9903 | €16,712 | €47,635 | +€30,924 | +185.0% |
| Income taxes | 67/77 | €3,457 | €11,162 | +€7,704 | +222.8% |
| Profit (loss) for the period | 9904 | €13,254 | €36,474 | +€23,220 | +175.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,254 | €36,474 | +€23,220 | +175.2% |
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 7 October 2026 via checked.be.