Amandel: 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.
Amandel
Largest movements
- Receivables within one year +€29,910
up €29,910 (+5.0%), from €601,590 to €631,500
of which Other amounts receivable: +€30,107
- Current investments +€25,951
up €25,951 (+1.8%), from €1.5m to €1.5m
- Profit (loss) carried forward +€52,471
up €52,471 (+6.9%), from -€759,941 to -€707,470
- Gross operating margin +€175,641
no longer reported in 2025 (was -€175,641)
- Financial income +€32,631
up €32,631 (+157.9%), from €20,663 to €53,294
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 | €2,076,242 | €2,128,661 | +€52,419 | +2.5% |
| Current assets | 29/58 | €2,076,242 | €2,128,661 | +€52,419 | +2.5% |
| Amounts receivable within one year | 40/41 | €601,590 | €631,500 | +€29,910 | +5.0% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €601,393 | €631,500 | +€30,107 | +5.0% |
| Current investments | 50/53 | €1,450,000 | €1,475,951 | +€25,951 | +1.8% |
| Cash at bank and in hand | 54/58 | €9,957 | €9,001 | -€955 | -9.6% |
| Deferred charges and accrued income | 490/1 | €14,695 | €12,209 | -€2,486 | -16.9% |
| Total equity and liabilities | 10/49 | €2,076,242 | €2,128,661 | +€52,419 | +2.5% |
| Equity | 10/15 | €440,059 | €492,530 | +€52,471 | +11.9% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€759,941 | -€707,470 | +€52,471 | +6.9% |
| Amounts payable | 17/49 | €1,636,182 | €1,636,131 | -€51 | 0.0% |
| Amounts payable within one year | 42/48 | €50 | - | -€50 | |
| Other amounts payable | 47/48 | €50 | - | -€50 | |
| Accrued charges and deferred income | 492/3 | €1,636,132 | €1,636,131 | -€1 | 0.0% |
| Other operating charges | 640/8 | €566 | €771 | +€204 | +36.1% |
| Gross operating margin | 9900 | -€175,641 | - | +€175,641 | |
| Operating profit (loss) | 9901 | -€176,207 | -€771 | +€175,436 | +99.6% |
| Financial income | 75/76B | €20,663 | €53,294 | +€32,631 | +157.9% |
| Recurring financial income | 75 | €20,663 | €53,294 | +€32,631 | +157.9% |
| Financial charges | 65/66B | €95 | €53 | -€42 | -44.3% |
| Recurring financial charges | 65 | €95 | €53 | -€42 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | -€155,639 | €52,471 | +€208,110 | |
| Profit (loss) for the period | 9904 | -€155,639 | €52,471 | +€208,110 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155,639 | €52,471 | +€208,110 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.