Amal: 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.
Amal
Largest movements
- Receivables within one year -€15,089
down €15,089 (-12.3%), from €122,849 to €107,760
of which Trade receivables: -€9,498
- Cash -€7,211
down €7,211 (-87.8%), from €8,214 to €1,003
mainly Tax, wage and social debts (-€8,968) and Investment in fixed assets (net) (-€4,859)
- Tangible fixed assets +€2,977
up €2,977 (+324%), from €918 to €3,895
of which Furniture and vehicles: +€3,895
- Tax, wage and social debts -€8,968
down €8,968 (-97.4%), from €9,210 to €243
of which Taxes: -€5,896
- Short-term financial debts -€3,425
no longer reported in 2025 (was €3,425)
- Trade debts -€3,081
down €3,081 (-89.8%), from €3,431 to €350
- Profit (loss) carried forward -€2,548
down €2,548, from €1,612 to -€936
- Gross operating margin -€4,937
down €4,937 (-97.5%), from €5,065 to €129
- Depreciation -€815
down €815 (-30.2%), from €2,697 to €1,882
- Taxes -€637
down €637 (-72.4%), from €880 to €243
- Financial charges -€252
down €252 (-38.1%), from €660 to €409
- Other operating charges -€161
down €161 (-52.8%), from €306 to €144
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 | €133,809 | €115,787 | -€18,022 | -13.5% |
| Fixed assets | 21/28 | €918 | €3,895 | +€2,977 | +324% |
| Tangible fixed assets | 22/27 | €918 | €3,895 | +€2,977 | +324% |
| Plant, machinery and equipment | 23 | €918 | - | -€918 | |
| Furniture and vehicles | 24 | - | €3,895 | +€3,895 | |
| Current assets | 29/58 | €132,891 | €111,892 | -€20,999 | -15.8% |
| Amounts receivable within one year | 40/41 | €122,849 | €107,760 | -€15,089 | -12.3% |
| Trade receivables | 40 | €13,498 | €4,000 | -€9,498 | -70.4% |
| Other amounts receivable | 41 | €109,351 | €103,760 | -€5,591 | -5.1% |
| Cash at bank and in hand | 54/58 | €8,214 | €1,003 | -€7,211 | -87.8% |
| Deferred charges and accrued income | 490/1 | €1,829 | €3,129 | +€1,301 | +71.1% |
| Total equity and liabilities | 10/49 | €133,809 | €115,787 | -€18,022 | -13.5% |
| Equity | 10/15 | €107,906 | €105,357 | -€2,548 | -2.4% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €106,093 | €106,093 | = | 0.0% |
| Tax-exempt reserves | 132 | €748 | €748 | = | 0.0% |
| Distributable reserves | 133 | €105,346 | €105,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,612 | -€936 | -€2,548 | |
| Amounts payable | 17/49 | €25,904 | €10,430 | -€15,474 | -59.7% |
| Amounts payable within one year | 42/48 | €25,904 | €10,430 | -€15,474 | -59.7% |
| Financial debts | 43 | €3,425 | - | -€3,425 | |
| Credit institutions | 430/8 | €3,425 | - | -€3,425 | |
| Trade debts | 44 | €3,431 | €350 | -€3,081 | -89.8% |
| Suppliers | 440/4 | €3,431 | €350 | -€3,081 | -89.8% |
| Taxes, remuneration and social security | 45 | €9,210 | €243 | -€8,968 | -97.4% |
| Taxes | 450/3 | €6,138 | €243 | -€5,896 | -96.0% |
| Remuneration and social security | 454/9 | €3,072 | - | -€3,072 | |
| Other amounts payable | 47/48 | €9,837 | €9,837 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €1,882 | -€815 | -30.2% |
| Other operating charges | 640/8 | €306 | €144 | -€161 | -52.8% |
| Gross operating margin | 9900 | €5,065 | €129 | -€4,937 | -97.5% |
| Operating profit (loss) | 9901 | €2,063 | -€1,897 | -€3,960 | |
| Financial charges | 65/66B | €660 | €409 | -€252 | -38.1% |
| Recurring financial charges | 65 | €660 | €409 | -€252 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €1,403 | -€2,306 | -€3,708 | |
| Income taxes | 67/77 | €880 | €243 | -€637 | -72.4% |
| Profit (loss) for the period | 9904 | €523 | -€2,548 | -€3,071 | |
| Profit (loss) for the period to be appropriated | 9905 | €523 | -€2,548 | -€3,071 |
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 14 October 2026 via checked.be.