AMANA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€79,670
up €79,670 (+74.3%), from €107,290 to €186,960
mainly Net result for the year (+€41,795) and Receivables within one year (+€27,292)
- Receivables within one year -€27,292
down €27,292 (-44.6%), from €61,192 to €33,899
of which Other amounts receivable: -€28,848
- Tangible fixed assets -€3,287
down €3,287 (-17.3%), from €19,029 to €15,742
of which Other tangible fixed assets: -€1,900
- Reserves +€41,000
up €41,000 (+51.3%), from €80,000 to €121,000
- Tax, wage and social debts +€11,488
up €11,488 (+113%), from €10,207 to €21,696
of which Taxes: +€15,246
- Profit (loss) carried forward -€9,205
down €9,205 (-9.6%), from €95,600 to €86,395
- Other debts +€7,000
new in 2025: €7,000
- Financial charges -€86,372
down €86,372 (-74.7%), from €115,598 to €29,226
- Taxes +€8,554
up €8,554 (+3,282%), from €261 to €8,814
- Gross operating margin +€3,821
up €3,821 (+4.6%), from €82,579 to €86,400
- Depreciation +€3,541
up €3,541 (+178%), from €1,990 to €5,531
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 | €188,019 | €237,876 | +€49,857 | +26.5% |
| Fixed assets | 21/28 | €19,079 | €15,792 | -€3,287 | -17.2% |
| Tangible fixed assets | 22/27 | €19,029 | €15,742 | -€3,287 | -17.3% |
| Furniture and vehicles | 24 | €9,890 | €8,502 | -€1,387 | -14.0% |
| Other tangible fixed assets | 26 | €9,140 | €7,240 | -€1,900 | -20.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €168,939 | €222,084 | +€53,145 | +31.5% |
| Amounts receivable within one year | 40/41 | €61,192 | €33,899 | -€27,292 | -44.6% |
| Trade receivables | 40 | €17,628 | €19,184 | +€1,555 | +8.8% |
| Other amounts receivable | 41 | €43,563 | €14,715 | -€28,848 | -66.2% |
| Cash at bank and in hand | 54/58 | €107,290 | €186,960 | +€79,670 | +74.3% |
| Deferred charges and accrued income | 490/1 | €458 | €1,225 | +€767 | +168% |
| Total equity and liabilities | 10/49 | €188,019 | €237,876 | +€49,857 | +26.5% |
| Equity | 10/15 | €176,600 | €208,395 | +€31,795 | +18.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €80,000 | €121,000 | +€41,000 | +51.3% |
| Distributable reserves | 133 | €80,000 | €121,000 | +€41,000 | +51.3% |
| Profit (loss) carried forward | 14 | €95,600 | €86,395 | -€9,205 | -9.6% |
| Amounts payable | 17/49 | €11,419 | €29,481 | +€18,063 | +158% |
| Amounts payable within one year | 42/48 | €11,419 | €29,481 | +€18,063 | +158% |
| Trade debts | 44 | €1,211 | €786 | -€426 | -35.1% |
| Suppliers | 440/4 | €1,211 | €786 | -€426 | -35.1% |
| Taxes, remuneration and social security | 45 | €10,207 | €21,696 | +€11,488 | +113% |
| Taxes | 450/3 | €6,449 | €21,696 | +€15,246 | +236% |
| Remuneration and social security | 454/9 | €3,758 | - | -€3,758 | |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,990 | €5,531 | +€3,541 | +178% |
| Other operating charges | 640/8 | €1,347 | €1,034 | -€313 | -23.2% |
| Gross operating margin | 9900 | €82,579 | €86,400 | +€3,821 | +4.6% |
| Operating profit (loss) | 9901 | €79,242 | €79,835 | +€593 | +0.7% |
| Financial charges | 65/66B | €115,598 | €29,226 | -€86,372 | -74.7% |
| Recurring financial charges | 65 | €115,598 | €29,226 | -€86,372 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,356 | €50,609 | +€86,965 | |
| Income taxes | 67/77 | €261 | €8,814 | +€8,554 | +3,282% |
| Profit (loss) for the period | 9904 | -€36,617 | €41,795 | +€78,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,617 | €41,795 | +€78,411 |
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 29 October 2026 via checked.be.