AMANAT: 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.
AMANAT
Largest movements
- Receivables within one year +€54,759
up €54,759 (+14.4%), from €380,439 to €435,198
- Tangible fixed assets +€27,978
up €27,978 (+13.2%), from €211,419 to €239,397
of which Furniture and vehicles: +€37,600
- Cash +€26,106
new in 2025: €26,106
mainly Net result for the year (+€56,287) and Current investments (+€25,831)
- Current investments -€25,831
no longer reported in 2025 (was €25,831)
- Profit (loss) carried forward +€56,287
up €56,287 (+11.3%), from €498,441 to €554,728
- Tax, wage and social debts +€13,732
new in 2025: €13,732
- Current portion of long-term debt +€11,447
up €11,447 (+83.4%), from €13,733 to €25,180
- Gross operating margin +€47,577
up €47,577 (+84.5%), from €56,322 to €103,899
- Depreciation +€9,400
up €9,400 (+97.7%), from €9,622 to €19,022
- Taxes +€4,132
up €4,132 (+29.2%), from €14,165 to €18,298
- Financial charges +€3,730
up €3,730 (+104.5%), from €3,571 to €7,300
- Other operating charges +€2,818
up €2,818 (+1619.3%), from €174 to €2,992
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 | €617,689 | €700,700 | +€83,011 | +13.4% |
| Fixed assets | 21/28 | €211,419 | €239,397 | +€27,978 | +13.2% |
| Tangible fixed assets | 22/27 | €211,419 | €239,397 | +€27,978 | +13.2% |
| Land and buildings | 22 | €211,419 | €201,797 | -€9,622 | -4.6% |
| Furniture and vehicles | 24 | - | €37,600 | +€37,600 | |
| Current assets | 29/58 | €406,270 | €461,303 | +€55,034 | +13.5% |
| Amounts receivable within one year | 40/41 | €380,439 | €435,198 | +€54,759 | +14.4% |
| Other amounts receivable | 41 | €380,439 | €435,198 | +€54,759 | +14.4% |
| Current investments | 50/53 | €25,831 | - | -€25,831 | |
| Cash at bank and in hand | 54/58 | - | €26,106 | +€26,106 | |
| Total equity and liabilities | 10/49 | €617,689 | €700,700 | +€83,011 | +13.4% |
| Equity | 10/15 | €512,701 | €568,988 | +€56,287 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498,441 | €554,728 | +€56,287 | +11.3% |
| Amounts payable | 17/49 | €104,988 | €131,712 | +€26,725 | +25.5% |
| Amounts payable after more than one year | 17 | €91,028 | €92,800 | +€1,772 | +1.9% |
| Financial debts | 170/4 | €91,028 | €92,800 | +€1,772 | +1.9% |
| Amounts payable within one year | 42/48 | €13,959 | €38,912 | +€24,953 | +178.8% |
| Current portion of amounts payable after more than one year | 42 | €13,733 | €25,180 | +€11,447 | +83.4% |
| Trade debts | 44 | €226 | - | -€226 | |
| Suppliers | 440/4 | €226 | - | -€226 | |
| Taxes, remuneration and social security | 45 | - | €13,732 | +€13,732 | |
| Taxes | 450/3 | - | €13,732 | +€13,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,622 | €19,022 | +€9,400 | +97.7% |
| Other operating charges | 640/8 | €174 | €2,992 | +€2,818 | +1619.3% |
| Gross operating margin | 9900 | €56,322 | €103,899 | +€47,577 | +84.5% |
| Operating profit (loss) | 9901 | €46,526 | €81,885 | +€35,359 | +76.0% |
| Financial charges | 65/66B | €3,571 | €7,300 | +€3,730 | +104.5% |
| Recurring financial charges | 65 | €3,571 | €7,300 | +€3,730 | +104.5% |
| Profit (loss) for the period before taxes | 9903 | €42,955 | €74,584 | +€31,629 | +73.6% |
| Income taxes | 67/77 | €14,165 | €18,298 | +€4,132 | +29.2% |
| Profit (loss) for the period | 9904 | €28,790 | €56,287 | +€27,497 | +95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,790 | €56,287 | +€27,497 | +95.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.