AMANDA: 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.
AMANDA
Largest movements
- Stocks and contracts -€12,557
down €12,557 (-9.6%), from €130,178 to €117,621
- Financial fixed assets -€8,940
down €8,940 (-97.3%), from €9,190 to €250
- Tangible fixed assets -€7,452
down €7,452 (-23.0%), from €32,461 to €25,009
- Cash +€5,954
up €5,954 (+62.3%), from €9,558 to €15,512
mainly Stocks and contracts (+€12,557) and Investment in fixed assets (net) (+€8,940)
- Debts after one year -€9,833
down €9,833 (-16.2%), from €60,518 to €50,686
- Tax, wage and social debts -€9,022
down €9,022 (-76.4%), from €11,807 to €2,785
of which Taxes: -€10,527
- Other debts -€6,465
down €6,465 (-22.9%), from €28,282 to €21,817
- Profit (loss) carried forward +€1,921
up €1,921 (+7.4%), from €25,923 to €27,844
- Other operating charges -€3,698
down €3,698 (-54.0%), from €6,849 to €3,151
- Financial charges +€2,735
up €2,735 (+52.0%), from €5,260 to €7,996
- Taxes +€421
up €421 (+66.9%), from €630 to €1,051
- Financial income +€369
up €369 (+373%), from €99 to €469
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 | €183,338 | €160,161 | -€23,177 | -12.6% |
| Fixed assets | 21/28 | €41,651 | €25,259 | -€16,392 | -39.4% |
| Tangible fixed assets | 22/27 | €32,461 | €25,009 | -€7,452 | -23.0% |
| Plant, machinery and equipment | 23 | €1,306 | €589 | -€716 | -54.9% |
| Furniture and vehicles | 24 | €7,383 | €4,219 | -€3,165 | -42.9% |
| Other tangible fixed assets | 26 | €23,772 | €20,201 | -€3,571 | -15.0% |
| Financial fixed assets | 28 | €9,190 | €250 | -€8,940 | -97.3% |
| Current assets | 29/58 | €141,687 | €134,902 | -€6,785 | -4.8% |
| Stocks and contracts in progress | 3 | €130,178 | €117,621 | -€12,557 | -9.6% |
| Stocks | 30/36 | €130,178 | €117,621 | -€12,557 | -9.6% |
| Amounts receivable within one year | 40/41 | €989 | €1,770 | +€781 | +78.9% |
| Trade receivables | 40 | €102 | €1,547 | +€1,445 | +1,415% |
| Other amounts receivable | 41 | €887 | €223 | -€664 | -74.9% |
| Cash at bank and in hand | 54/58 | €9,558 | €15,512 | +€5,954 | +62.3% |
| Deferred charges and accrued income | 490/1 | €962 | - | -€962 | |
| Total equity and liabilities | 10/49 | €183,338 | €160,161 | -€23,177 | -12.6% |
| Equity | 10/15 | €32,123 | €34,044 | +€1,921 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,923 | €27,844 | +€1,921 | +7.4% |
| Amounts payable | 17/49 | €151,215 | €126,117 | -€25,097 | -16.6% |
| Amounts payable after more than one year | 17 | €60,518 | €50,686 | -€9,833 | -16.2% |
| Financial debts | 170/4 | €60,518 | €50,686 | -€9,833 | -16.2% |
| Amounts payable within one year | 42/48 | €90,696 | €75,432 | -€15,265 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €9,296 | €9,833 | +€537 | +5.8% |
| Trade debts | 44 | €41,311 | €40,997 | -€314 | -0.8% |
| Suppliers | 440/4 | €41,311 | €40,997 | -€314 | -0.8% |
| Taxes, remuneration and social security | 45 | €11,807 | €2,785 | -€9,022 | -76.4% |
| Taxes | 450/3 | €11,807 | €1,280 | -€10,527 | -89.2% |
| Remuneration and social security | 454/9 | - | €1,505 | +€1,505 | |
| Other amounts payable | 47/48 | €28,282 | €21,817 | -€6,465 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,515 | €7,452 | -€64 | -0.8% |
| Other operating charges | 640/8 | €6,849 | €3,151 | -€3,698 | -54.0% |
| Gross operating margin | 9900 | €21,137 | €21,101 | -€36 | -0.2% |
| Operating profit (loss) | 9901 | €6,773 | €10,498 | +€3,726 | +55.0% |
| Financial income | 75/76B | €99 | €469 | +€369 | +373% |
| Recurring financial income | 75 | €99 | €469 | +€369 | +373% |
| Financial charges | 65/66B | €5,260 | €7,996 | +€2,735 | +52.0% |
| Recurring financial charges | 65 | €5,260 | €7,996 | +€2,735 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €1,611 | €2,971 | +€1,360 | +84.4% |
| Income taxes | 67/77 | €630 | €1,051 | +€421 | +66.9% |
| Profit (loss) for the period | 9904 | €982 | €1,921 | +€939 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €982 | €1,921 | +€939 | +95.6% |
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 13 October 2026 via checked.be.