AMAND & CO: 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.
AMAND & CO
Largest movements
- Receivables within one year +€7,340
up €7,340 (+38.8%), from €18,939 to €26,279
of which Trade receivables: +€7,340
- Cash -€4,604
down €4,604 (-11.7%), from €39,358 to €34,754
mainly Contributions, distributions and other (-€27,591) and Receivables within one year (-€7,340)
- Tax, wage and social debts +€10,028
up €10,028 (+464.8%), from €2,158 to €12,185
of which Taxes: +€10,028
- Reserves -€5,557
down €5,557 (-7.7%), from €72,149 to €66,592
of which Non-distributable reserves: -€4,218
- Gross operating margin +€18,266
up €18,266 (+112.8%), from €16,186 to €34,452
- Taxes +€7,442
up €7,442 (+398.0%), from €1,870 to €9,312
- Other operating charges +€5,356
up €5,356 (+296.7%), from €1,805 to €7,161
- Depreciation +€576
up €576 (+285.7%), from €202 to €778
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 | €349,833 | €354,213 | +€4,379 | +1.3% |
| Fixed assets | 21/28 | €541 | €2,135 | +€1,594 | +294.5% |
| Tangible fixed assets | 22/27 | €541 | €2,135 | +€1,594 | +294.5% |
| Plant, machinery and equipment | 23 | €541 | €2,135 | +€1,594 | +294.5% |
| Current assets | 29/58 | €349,292 | €352,077 | +€2,785 | +0.8% |
| Amounts receivable within one year | 40/41 | €18,939 | €26,279 | +€7,340 | +38.8% |
| Trade receivables | 40 | €18,939 | €26,279 | +€7,340 | +38.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €290,526 | €290,526 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,358 | €34,754 | -€4,604 | -11.7% |
| Deferred charges and accrued income | 490/1 | €469 | €519 | +€50 | +10.6% |
| Total equity and liabilities | 10/49 | €349,833 | €354,213 | +€4,379 | +1.3% |
| Equity | 10/15 | €315,749 | €310,192 | -€5,557 | -1.8% |
| Contributions | 10/11 | €243,600 | €243,600 | = | 0.0% |
| Reserves | 13 | €72,149 | €66,592 | -€5,557 | -7.7% |
| Non-distributable reserves | 130/1 | €4,218 | €0 | -€4,218 | -100.0% |
| Reserves not available under the articles | 1311 | €4,218 | €0 | -€4,218 | -100.0% |
| Distributable reserves | 133 | €67,931 | €66,592 | -€1,339 | -2.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €34,084 | €44,021 | +€9,937 | +29.2% |
| Amounts payable within one year | 42/48 | €34,038 | €43,973 | +€9,935 | +29.2% |
| Trade debts | 44 | €3,581 | €2,603 | -€978 | -27.3% |
| Suppliers | 440/4 | €3,581 | €2,603 | -€978 | -27.3% |
| Taxes, remuneration and social security | 45 | €2,158 | €12,185 | +€10,028 | +464.8% |
| Taxes | 450/3 | €2,158 | €12,185 | +€10,028 | +464.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €28,300 | €29,185 | +€886 | +3.1% |
| Accrued charges and deferred income | 492/3 | €46 | €47 | +€2 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €778 | +€576 | +285.7% |
| Other operating charges | 640/8 | €1,805 | €7,161 | +€5,356 | +296.7% |
| Gross operating margin | 9900 | €16,186 | €34,452 | +€18,266 | +112.8% |
| Operating profit (loss) | 9901 | €14,179 | €26,513 | +€12,334 | +87.0% |
| Financial income | 75/76B | €4,961 | €4,984 | +€23 | +0.5% |
| Recurring financial income | 75 | €4,961 | €4,984 | +€23 | +0.5% |
| Financial charges | 65/66B | €172 | €151 | -€20 | -11.9% |
| Recurring financial charges | 65 | €172 | €151 | -€20 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €18,969 | €31,346 | +€12,377 | +65.3% |
| Income taxes | 67/77 | €1,870 | €9,312 | +€7,442 | +398.0% |
| Profit (loss) for the period | 9904 | €17,099 | €22,034 | +€4,936 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,099 | €22,034 | +€4,936 | +28.9% |
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 10 October 2026 via checked.be.