AMANDA STEVAERT: what changed
Two fiscal 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 STEVAERT
Largest movements
- Cash +€26,384
up €26,384 (+85.0%), from €31,049 to €57,433
mainly Net result for the year (+€31,948) and Trade debts (+€344)
- Receivables within one year +€4,892
up €4,892 (+15.3%), from €32,034 to €36,926
of which Other amounts receivable: +€12,347
- Profit (loss) carried forward +€31,948
up €31,948 (+76.8%), from €41,610 to €73,558
- Tax, wage and social debts -€1,316
down €1,316 (-7.1%), from €18,431 to €17,115
of which Taxes: -€1,316
- Gross operating margin +€5,687
up €5,687 (+15.5%), from €36,705 to €42,392
- Taxes +€1,389
up €1,389 (+18.2%), from €7,620 to €9,009
- Financial income +€475
up €475 (+40.1%), from €1,184 to €1,659
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 | €63,843 | €94,818 | +€30,976 | +48.5% |
| Fixed assets | 21/28 | €514 | €208 | -€306 | -59.5% |
| Tangible fixed assets | 22/27 | €514 | €208 | -€306 | -59.5% |
| Furniture and vehicles | 24 | €514 | €208 | -€306 | -59.5% |
| Current assets | 29/58 | €63,329 | €94,610 | +€31,281 | +49.4% |
| Amounts receivable within one year | 40/41 | €32,034 | €36,926 | +€4,892 | +15.3% |
| Trade receivables | 40 | €7,661 | €206 | -€7,455 | -97.3% |
| Other amounts receivable | 41 | €24,373 | €36,720 | +€12,347 | +50.7% |
| Cash at bank and in hand | 54/58 | €31,049 | €57,433 | +€26,384 | +85.0% |
| Deferred charges and accrued income | 490/1 | €246 | €251 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €63,843 | €94,818 | +€30,976 | +48.5% |
| Equity | 10/15 | €44,610 | €76,558 | +€31,948 | +71.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,610 | €73,558 | +€31,948 | +76.8% |
| Amounts payable | 17/49 | €19,233 | €18,261 | -€972 | -5.1% |
| Amounts payable within one year | 42/48 | €19,233 | €18,261 | -€972 | -5.1% |
| Trade debts | 44 | €802 | €1,146 | +€344 | +42.9% |
| Suppliers | 440/4 | €802 | €1,146 | +€344 | +42.9% |
| Taxes, remuneration and social security | 45 | €18,431 | €17,115 | -€1,316 | -7.1% |
| Taxes | 450/3 | €16,961 | €15,645 | -€1,316 | -7.8% |
| Remuneration and social security | 454/9 | €1,470 | €1,470 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €306 | = | 0.0% |
| Other operating charges | 640/8 | €699 | €466 | -€233 | -33.3% |
| Gross operating margin | 9900 | €36,705 | €42,392 | +€5,687 | +15.5% |
| Operating profit (loss) | 9901 | €35,699 | €41,620 | +€5,920 | +16.6% |
| Financial income | 75/76B | €1,184 | €1,659 | +€475 | +40.1% |
| Recurring financial income | 75 | €1,184 | €1,659 | +€475 | +40.1% |
| Financial charges | 65/66B | €2,254 | €2,322 | +€67 | +3.0% |
| Recurring financial charges | 65 | €2,254 | €2,322 | +€67 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €34,629 | €40,957 | +€6,328 | +18.3% |
| Income taxes | 67/77 | €7,620 | €9,009 | +€1,389 | +18.2% |
| Profit (loss) for the period | 9904 | €27,009 | €31,948 | +€4,939 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,009 | €31,948 | +€4,939 | +18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.