AMANDA D.B.: 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 D.B.
Largest movements
- Cash -€40,046
down €40,046 (-15.7%), from €254,946 to €214,900
mainly Investment in fixed assets (net) (-€40,270) and Tax, wage and social debts (-€12,033)
- Tangible fixed assets +€31,038
up €31,038 (+846%), from €3,668 to €34,706
of which Furniture and vehicles: +€29,869
- Receivables within one year -€18,599
down €18,599 (-16.1%), from €115,272 to €96,672
of which Trade receivables: -€13,923
- Receivables after one year +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€12,033
down €12,033 (-71.1%), from €16,930 to €4,897
of which Taxes: -€10,580
- Trade debts +€11,713
up €11,713 (+1,118%), from €1,048 to €12,761
- Current portion of long-term debt -€6,462
down €6,462 (-57.8%), from €11,186 to €4,724
- Reserves -€5,090
down €5,090 (-2.1%), from €246,194 to €241,104
- Debts after one year -€4,724
down €4,724 (-100%), from €4,724 to €0
- Gross operating margin -€202,473
down €202,473 (-96.2%), from €210,512 to €8,039
- Taxes -€54,070
down €54,070 (-99.4%), from €54,372 to €302
- Staff costs -€31,496
down €31,496, from €29,074 to -€2,422
- Financial charges +€3,171
up €3,171 (+72.0%), from €4,407 to €7,578
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 | €376,168 | €359,106 | -€17,063 | -4.5% |
| Fixed assets | 21/28 | €3,668 | €34,706 | +€31,038 | +846% |
| Tangible fixed assets | 22/27 | €3,668 | €34,706 | +€31,038 | +846% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | €1,170 | +€1,170 | |
| Furniture and vehicles | 24 | €3,668 | €33,536 | +€29,869 | +814% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €372,501 | €324,400 | -€48,101 | -12.9% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €115,272 | €96,672 | -€18,599 | -16.1% |
| Trade receivables | 40 | €109,432 | €95,509 | -€13,923 | -12.7% |
| Other amounts receivable | 41 | €5,839 | €1,163 | -€4,676 | -80.1% |
| Cash at bank and in hand | 54/58 | €254,946 | €214,900 | -€40,046 | -15.7% |
| Deferred charges and accrued income | 490/1 | €2,283 | €2,828 | +€545 | +23.9% |
| Total equity and liabilities | 10/49 | €376,168 | €359,106 | -€17,063 | -4.5% |
| Equity | 10/15 | €258,594 | €253,504 | -€5,090 | -2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €246,194 | €241,104 | -€5,090 | -2.1% |
| Distributable reserves | 133 | €246,194 | €241,104 | -€5,090 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,574 | €105,602 | -€11,972 | -10.2% |
| Amounts payable after more than one year | 17 | €4,724 | €0 | -€4,724 | -100% |
| Financial debts | 170/4 | €4,724 | €0 | -€4,724 | -100% |
| Amounts payable within one year | 42/48 | €112,850 | €105,602 | -€7,249 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €11,186 | €4,724 | -€6,462 | -57.8% |
| Financial debts | 43 | €855 | €0 | -€855 | -100% |
| Credit institutions | 430/8 | €855 | €0 | -€855 | -100% |
| Trade debts | 44 | €1,048 | €12,761 | +€11,713 | +1,118% |
| Suppliers | 440/4 | €1,048 | €12,761 | +€11,713 | +1,118% |
| Taxes, remuneration and social security | 45 | €16,930 | €4,897 | -€12,033 | -71.1% |
| Taxes | 450/3 | €15,477 | €4,897 | -€10,580 | -68.4% |
| Remuneration and social security | 454/9 | €1,453 | €0 | -€1,453 | -100% |
| Other amounts payable | 47/48 | €82,831 | €83,220 | +€389 | +0.5% |
| Non-recurring operating income | 76A | €164,812 | €0 | -€164,812 | -100% |
| Remuneration, social security and pensions | 62 | €29,074 | -€2,422 | -€31,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,456 | €9,231 | +€1,776 | +23.8% |
| Other operating charges | 640/8 | €1,942 | €1,306 | -€637 | -32.8% |
| Non-recurring operating charges | 66A | €400 | €0 | -€400 | -100% |
| Gross operating margin | 9900 | €210,512 | €8,039 | -€202,473 | -96.2% |
| Operating profit (loss) | 9901 | €171,639 | -€76 | -€171,715 | |
| Financial income | 75/76B | €2,370 | €2,866 | +€496 | +20.9% |
| Recurring financial income | 75 | €2,370 | €2,866 | +€496 | +20.9% |
| Financial charges | 65/66B | €4,407 | €7,578 | +€3,171 | +72.0% |
| Recurring financial charges | 65 | €4,407 | €7,578 | +€3,171 | +72.0% |
| Profit (loss) for the period before taxes | 9903 | €169,602 | -€4,788 | -€174,390 | |
| Income taxes | 67/77 | €54,372 | €302 | -€54,070 | -99.4% |
| Profit (loss) for the period | 9904 | €115,230 | -€5,090 | -€120,320 | |
| Profit (loss) for the period to be appropriated | 9905 | €115,230 | -€5,090 | -€120,320 |
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 17 October 2026 via checked.be.