AMANA CONSULT: 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.
AMANA CONSULT
Largest movements
- Cash +€59,268
up €59,268 (+1683.7%), from €3,520 to €62,788
mainly Net result for the year (+€68,925) and Trade debts (+€55,865)
- Tangible fixed assets +€43,232
up €43,232 (+56.4%), from €76,591 to €119,823
of which Other tangible fixed assets: +€26,641
- Receivables within one year +€9,567
up €9,567 (+17.6%), from €54,477 to €64,045
of which Trade receivables: +€9,652
- Profit (loss) carried forward +€68,925
up €68,925 (+500.1%), from €13,783 to €82,708
- Trade debts +€55,865
up €55,865 (+520.7%), from €10,729 to €66,594
- Tax, wage and social debts -€35,476
down €35,476 (-37.0%), from €96,002 to €60,526
of which Taxes: -€39,248
- Debts after one year +€14,063
up €14,063 (+867.6%), from €1,621 to €15,684
- Other debts +€13,802
new in 2025: €13,802
- Gross operating margin +€56,309
up €56,309 (+32.9%), from €171,009 to €227,319
- Financial charges +€39,502
up €39,502 (+1309.9%), from €3,016 to €42,517
- Taxes +€12,232
up €12,232 (+58.9%), from €20,772 to €33,004
- Staff costs -€6,543
down €6,543 (-9.7%), from €67,161 to €60,618
- Depreciation +€4,098
up €4,098 (+24.1%), from €17,030 to €21,128
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 | €140,950 | €251,952 | +€111,001 | +78.8% |
| Fixed assets | 21/28 | €76,766 | €119,998 | +€43,232 | +56.3% |
| Tangible fixed assets | 22/27 | €76,591 | €119,823 | +€43,232 | +56.4% |
| Plant, machinery and equipment | 23 | €60,995 | €52,805 | -€8,190 | -13.4% |
| Furniture and vehicles | 24 | €11,638 | €36,420 | +€24,782 | +212.9% |
| Other tangible fixed assets | 26 | €3,958 | €30,598 | +€26,641 | +673.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €64,184 | €131,953 | +€67,769 | +105.6% |
| Amounts receivable within one year | 40/41 | €54,477 | €64,045 | +€9,567 | +17.6% |
| Trade receivables | 40 | €49,128 | €58,780 | +€9,652 | +19.6% |
| Other amounts receivable | 41 | €5,349 | €5,265 | -€85 | -1.6% |
| Cash at bank and in hand | 54/58 | €3,520 | €62,788 | +€59,268 | +1683.7% |
| Deferred charges and accrued income | 490/1 | €6,187 | €5,120 | -€1,066 | -17.2% |
| Total equity and liabilities | 10/49 | €140,950 | €251,952 | +€111,001 | +78.8% |
| Equity | 10/15 | €16,783 | €85,708 | +€68,925 | +410.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,783 | €82,708 | +€68,925 | +500.1% |
| Amounts payable | 17/49 | €124,167 | €166,243 | +€42,076 | +33.9% |
| Amounts payable after more than one year | 17 | €1,621 | €15,684 | +€14,063 | +867.6% |
| Financial debts | 170/4 | €1,621 | €15,684 | +€14,063 | +867.6% |
| Amounts payable within one year | 42/48 | €122,546 | €150,559 | +€28,013 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €13,875 | €9,637 | -€4,238 | -30.5% |
| Financial debts | 43 | €1,941 | - | -€1,941 | |
| Credit institutions | 430/8 | €1,941 | - | -€1,941 | |
| Trade debts | 44 | €10,729 | €66,594 | +€55,865 | +520.7% |
| Suppliers | 440/4 | €10,729 | €66,594 | +€55,865 | +520.7% |
| Taxes, remuneration and social security | 45 | €96,002 | €60,526 | -€35,476 | -37.0% |
| Taxes | 450/3 | €89,193 | €49,945 | -€39,248 | -44.0% |
| Remuneration and social security | 454/9 | €6,809 | €10,581 | +€3,772 | +55.4% |
| Other amounts payable | 47/48 | - | €13,802 | +€13,802 | |
| Remuneration, social security and pensions | 62 | €67,161 | €60,618 | -€6,543 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,030 | €21,128 | +€4,098 | +24.1% |
| Other operating charges | 640/8 | €3,395 | €1,369 | -€2,026 | -59.7% |
| Gross operating margin | 9900 | €171,009 | €227,319 | +€56,309 | +32.9% |
| Operating profit (loss) | 9901 | €83,423 | €144,203 | +€60,780 | +72.9% |
| Financial income | 75/76B | €7 | €243 | +€236 | +3425.7% |
| Recurring financial income | 75 | €7 | €243 | +€236 | +3425.7% |
| Financial charges | 65/66B | €3,016 | €42,517 | +€39,502 | +1309.9% |
| Recurring financial charges | 65 | €3,016 | €42,517 | +€39,502 | +1309.9% |
| Profit (loss) for the period before taxes | 9903 | €80,414 | €101,929 | +€21,514 | +26.8% |
| Income taxes | 67/77 | €20,772 | €33,004 | +€12,232 | +58.9% |
| Profit (loss) for the period | 9904 | €59,643 | €68,925 | +€9,282 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,643 | €68,925 | +€9,282 | +15.6% |
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 11 October 2026 via checked.be.