Amandine: 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.
Amandine
Largest movements
- Cash -€10,715
down €10,715 (-46.4%), from €23,072 to €12,357
mainly Stocks and contracts (-€8,380) and Current portion of long-term debt (-€3,750)
- Tangible fixed assets -€9,161
down €9,161 (-30.0%), from €30,496 to €21,335
of which Furniture and vehicles: -€6,900
- Stocks and contracts +€8,380
up €8,380 (+12.2%), from €68,828 to €77,208
- Current portion of long-term debt -€3,750
down €3,750 (-75.0%), from €5,000 to €1,250
- Other debts -€2,627
down €2,627 (-3.9%), from €68,225 to €65,598
- Tax, wage and social debts -€1,850
down €1,850 (-21.2%), from €8,727 to €6,876
of which Taxes: -€2,132
- Profit (loss) carried forward -€1,762
new in 2025: -€1,762
- Gross operating margin -€17,893
down €17,893 (-60.0%), from €29,802 to €11,909
- Taxes -€6,453
down €6,453 (-77.1%), from €8,365 to €1,912
- Financial charges +€1,650
up €1,650, from -€627 to €1,024
- Financial income -€1,063
down €1,063 (-45.1%), from €2,357 to €1,294
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 | €130,716 | €120,219 | -€10,496 | -8.0% |
| Fixed assets | 21/28 | €30,496 | €21,335 | -€9,161 | -30.0% |
| Tangible fixed assets | 22/27 | €30,496 | €21,335 | -€9,161 | -30.0% |
| Land and buildings | 22 | €10,394 | €8,992 | -€1,402 | -13.5% |
| Plant, machinery and equipment | 23 | €2,694 | €1,836 | -€858 | -31.9% |
| Furniture and vehicles | 24 | €17,408 | €10,507 | -€6,900 | -39.6% |
| Current assets | 29/58 | €100,220 | €98,884 | -€1,336 | -1.3% |
| Stocks and contracts in progress | 3 | €68,828 | €77,208 | +€8,380 | +12.2% |
| Stocks | 30/36 | €68,828 | €77,208 | +€8,380 | +12.2% |
| Amounts receivable within one year | 40/41 | €8,320 | €9,319 | +€999 | +12.0% |
| Trade receivables | 40 | €7,358 | €6,231 | -€1,127 | -15.3% |
| Other amounts receivable | 41 | €962 | €3,088 | +€2,126 | +220.9% |
| Cash at bank and in hand | 54/58 | €23,072 | €12,357 | -€10,715 | -46.4% |
| Total equity and liabilities | 10/49 | €130,716 | €120,219 | -€10,496 | -8.0% |
| Equity | 10/15 | €40,373 | €38,611 | -€1,762 | -4.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,373 | €37,373 | = | 0.0% |
| Distributable reserves | 133 | €37,373 | €37,373 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,762 | -€1,762 | |
| Amounts payable | 17/49 | €90,343 | €81,608 | -€8,735 | -9.7% |
| Amounts payable after more than one year | 17 | €1,250 | - | -€1,250 | |
| Financial debts | 170/4 | €1,250 | - | -€1,250 | |
| Amounts payable within one year | 42/48 | €89,093 | €81,608 | -€7,485 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €1,250 | -€3,750 | -75.0% |
| Trade debts | 44 | €7,141 | €7,884 | +€743 | +10.4% |
| Suppliers | 440/4 | €7,141 | €7,884 | +€743 | +10.4% |
| Taxes, remuneration and social security | 45 | €8,727 | €6,876 | -€1,850 | -21.2% |
| Taxes | 450/3 | €8,727 | €6,595 | -€2,132 | -24.4% |
| Remuneration and social security | 454/9 | - | €282 | +€282 | |
| Other amounts payable | 47/48 | €68,225 | €65,598 | -€2,627 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,659 | €9,717 | +€59 | +0.6% |
| Other operating charges | 640/8 | €2,109 | €2,312 | +€203 | +9.6% |
| Gross operating margin | 9900 | €29,802 | €11,909 | -€17,893 | -60.0% |
| Operating profit (loss) | 9901 | €18,034 | -€120 | -€18,154 | |
| Financial income | 75/76B | €2,357 | €1,294 | -€1,063 | -45.1% |
| Recurring financial income | 75 | €2,357 | €1,294 | -€1,063 | -45.1% |
| Financial charges | 65/66B | -€627 | €1,024 | +€1,650 | |
| Recurring financial charges | 65 | -€627 | €1,024 | +€1,650 | |
| Profit (loss) for the period before taxes | 9903 | €21,018 | €150 | -€20,868 | -99.3% |
| Income taxes | 67/77 | €8,365 | €1,912 | -€6,453 | -77.1% |
| Profit (loss) for the period | 9904 | €12,653 | -€1,762 | -€14,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,653 | -€1,762 | -€14,415 |
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 12 October 2026 via checked.be.