AMAND Laurie: what changed
AMAND Laurie
Largest movements
- Cash +€7,384
up €7,384 (+116%), from €6,340 to €13,725
mainly Net result for the year (+€24,695) and Receivables within one year (+€4,754)
- Receivables within one year -€4,754
down €4,754 (-24.9%), from €19,123 to €14,369
- Intangible fixed assets -€2,900
down €2,900 (-11.0%), from €26,433 to €23,533
- Tangible fixed assets -€1,468
down €1,468 (-37.6%), from €3,907 to €2,439
- Reserves +€22,836
up €22,836 (+126%), from €18,081 to €40,916
- Other debts -€21,918
down €21,918 (-71.0%), from €30,875 to €8,957
- Tax, wage and social debts -€2,812
down €2,812 (-59.7%), from €4,714 to €1,902
of which Remuneration and social security: -€1,932
- Gross operating margin +€8,054
up €8,054 (+26.6%), from €30,319 to €38,373
- Other operating charges +€1,410
up €1,410 (+292%), from €482 to €1,892
- Depreciation +€1,304
up €1,304 (+42.6%), from €3,064 to €4,368
- Taxes -€558
down €558 (-7.6%), from €7,333 to €6,775
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,060 | €55,355 | -€1,705 | -3.0% |
| Fixed assets | 21/28 | €30,340 | €25,972 | -€4,368 | -14.4% |
| Intangible fixed assets | 21 | €26,433 | €23,533 | -€2,900 | -11.0% |
| Tangible fixed assets | 22/27 | €3,907 | €2,439 | -€1,468 | -37.6% |
| Furniture and vehicles | 24 | €3,907 | €2,439 | -€1,468 | -37.6% |
| Current assets | 29/58 | €26,720 | €29,383 | +€2,663 | +10.0% |
| Amounts receivable within one year | 40/41 | €19,123 | €14,369 | -€4,754 | -24.9% |
| Trade receivables | 40 | €19,123 | €14,369 | -€4,754 | -24.9% |
| Cash at bank and in hand | 54/58 | €6,340 | €13,725 | +€7,384 | +116% |
| Deferred charges and accrued income | 490/1 | €1,257 | €1,289 | +€32 | +2.5% |
| Total equity and liabilities | 10/49 | €57,060 | €55,355 | -€1,705 | -3.0% |
| Equity | 10/15 | €20,581 | €43,416 | +€22,836 | +111% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,081 | €40,916 | +€22,836 | +126% |
| Distributable reserves | 133 | €18,081 | €40,916 | +€22,836 | +126% |
| Amounts payable | 17/49 | €36,480 | €11,939 | -€24,541 | -67.3% |
| Amounts payable within one year | 42/48 | €36,480 | €11,939 | -€24,541 | -67.3% |
| Trade debts | 44 | €890 | €1,079 | +€189 | +21.3% |
| Suppliers | 440/4 | €890 | €1,079 | +€189 | +21.3% |
| Taxes, remuneration and social security | 45 | €4,714 | €1,902 | -€2,812 | -59.7% |
| Taxes | 450/3 | €2,783 | €1,902 | -€881 | -31.6% |
| Remuneration and social security | 454/9 | €1,932 | - | -€1,932 | |
| Other amounts payable | 47/48 | €30,875 | €8,957 | -€21,918 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,064 | €4,368 | +€1,304 | +42.6% |
| Other operating charges | 640/8 | €482 | €1,892 | +€1,410 | +292% |
| Gross operating margin | 9900 | €30,319 | €38,373 | +€8,054 | +26.6% |
| Operating profit (loss) | 9901 | €26,773 | €32,113 | +€5,340 | +19.9% |
| Financial income | 75/76B | €1 | €7 | +€6 | +757% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +757% |
| Financial charges | 65/66B | €561 | €651 | +€90 | +16.0% |
| Recurring financial charges | 65 | €561 | €651 | +€90 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €26,213 | €31,470 | +€5,257 | +20.1% |
| Income taxes | 67/77 | €7,333 | €6,775 | -€558 | -7.6% |
| Profit (loss) for the period | 9904 | €18,881 | €24,695 | +€5,814 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,881 | €24,695 | +€5,814 | +30.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.