AMANDINA: 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.
AMANDINA
Largest movements
- Tangible fixed assets -€49,873
down €49,873 (-9.7%), from €515,895 to €466,022
of which Land and buildings: -€45,451
- Cash -€17,451
down €17,451 (-78.9%), from €22,130 to €4,679
mainly Net result for the year (-€56,928) and Deferred charges and accrued income (-€10,277)
- Deferred charges and accrued income +€10,277
up €10,277 (+124%), from €8,309 to €18,586
- Financial fixed assets -€8,677
down €8,677 (-84.3%), from €10,295 to €1,619
- Reserves -€56,928
down €56,928 (-15.1%), from €378,093 to €321,165
of which Distributable reserves: -€56,928
- Gross operating margin -€151,258
down €151,258 (-97.4%), from €155,297 to €4,039
- Financial charges -€8,646
down €8,646 (-99.6%), from €8,684 to €38
- Depreciation -€5,582
down €5,582 (-9.2%), from €60,421 to €54,839
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 | €561,127 | €497,933 | -€63,194 | -11.3% |
| Fixed assets | 21/28 | €526,190 | €467,641 | -€58,549 | -11.1% |
| Tangible fixed assets | 22/27 | €515,895 | €466,022 | -€49,873 | -9.7% |
| Land and buildings | 22 | €508,698 | €463,247 | -€45,451 | -8.9% |
| Furniture and vehicles | 24 | €7,197 | €2,775 | -€4,422 | -61.4% |
| Financial fixed assets | 28 | €10,295 | €1,619 | -€8,677 | -84.3% |
| Current assets | 29/58 | €34,937 | €30,292 | -€4,645 | -13.3% |
| Amounts receivable within one year | 40/41 | €4,498 | €7,027 | +€2,529 | +56.2% |
| Trade receivables | 40 | - | €229 | +€229 | |
| Other amounts receivable | 41 | €4,498 | €6,798 | +€2,300 | +51.1% |
| Cash at bank and in hand | 54/58 | €22,130 | €4,679 | -€17,451 | -78.9% |
| Deferred charges and accrued income | 490/1 | €8,309 | €18,586 | +€10,277 | +124% |
| Total equity and liabilities | 10/49 | €561,127 | €497,933 | -€63,194 | -11.3% |
| Equity | 10/15 | €553,593 | €496,665 | -€56,928 | -10.3% |
| Contributions | 10/11 | €175,500 | €175,500 | = | 0.0% |
| Reserves | 13 | €378,093 | €321,165 | -€56,928 | -15.1% |
| Non-distributable reserves | 130/1 | €17,550 | €17,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,550 | €17,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,460 | €3,460 | = | 0.0% |
| Distributable reserves | 133 | €357,083 | €300,155 | -€56,928 | -15.9% |
| Amounts payable | 17/49 | €7,534 | €1,268 | -€6,266 | -83.2% |
| Amounts payable within one year | 42/48 | €7,534 | €1,268 | -€6,266 | -83.2% |
| Trade debts | 44 | €1,290 | €735 | -€555 | -43.0% |
| Suppliers | 440/4 | €1,290 | €735 | -€555 | -43.0% |
| Taxes, remuneration and social security | 45 | €1,744 | €499 | -€1,245 | -71.4% |
| Taxes | 450/3 | €1,744 | €499 | -€1,245 | -71.4% |
| Other amounts payable | 47/48 | €4,500 | €34 | -€4,466 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,421 | €54,839 | -€5,582 | -9.2% |
| Other operating charges | 640/8 | €6,949 | €6,187 | -€762 | -11.0% |
| Gross operating margin | 9900 | €155,297 | €4,039 | -€151,258 | -97.4% |
| Operating profit (loss) | 9901 | €87,927 | -€56,987 | -€144,914 | |
| Financial income | 75/76B | €48 | €170 | +€122 | +256% |
| Recurring financial income | 75 | €48 | €170 | +€122 | +256% |
| Financial charges | 65/66B | €8,684 | €38 | -€8,646 | -99.6% |
| Recurring financial charges | 65 | €8,684 | €38 | -€8,646 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €79,290 | -€56,855 | -€136,145 | |
| Income taxes | 67/77 | €247 | €73 | -€174 | -70.3% |
| Profit (loss) for the period | 9904 | €79,044 | -€56,928 | -€135,972 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,044 | -€56,928 | -€135,972 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.