AMANECER: 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.
AMANECER
Largest movements
- Cash -€60,956
down €60,956 (-80.6%), from €75,613 to €14,657
mainly Contributions, distributions and other (-€78,264) and Receivables within one year (-€12,556)
- Receivables within one year +€12,556
new in 2025: €12,556
- Profit (loss) carried forward -€37,085
down €37,085 (-83.2%), from €44,549 to €7,464
- Tax, wage and social debts -€11,718
down €11,718 (-41.1%), from €28,523 to €16,805
of which Taxes: -€11,718
- Gross operating margin -€36,988
down €36,988 (-41.0%), from €90,128 to €53,140
- Taxes -€7,552
down €7,552 (-40.9%), from €18,477 to €10,925
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 | €76,068 | €27,885 | -€48,183 | -63.3% |
| Fixed assets | 21/28 | €290 | €119 | -€171 | -59.0% |
| Tangible fixed assets | 22/27 | €290 | €119 | -€171 | -59.0% |
| Furniture and vehicles | 24 | €290 | €119 | -€171 | -59.0% |
| Current assets | 29/58 | €75,778 | €27,766 | -€48,012 | -63.4% |
| Amounts receivable within one year | 40/41 | - | €12,556 | +€12,556 | |
| Other amounts receivable | 41 | - | €12,556 | +€12,556 | |
| Cash at bank and in hand | 54/58 | €75,613 | €14,657 | -€60,956 | -80.6% |
| Deferred charges and accrued income | 490/1 | €165 | €553 | +€388 | +234.9% |
| Total equity and liabilities | 10/49 | €76,068 | €27,885 | -€48,183 | -63.3% |
| Equity | 10/15 | €47,049 | €9,964 | -€37,085 | -78.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,549 | €7,464 | -€37,085 | -83.2% |
| Amounts payable | 17/49 | €29,019 | €17,921 | -€11,098 | -38.2% |
| Amounts payable within one year | 42/48 | €29,019 | €17,921 | -€11,098 | -38.2% |
| Trade debts | 44 | €482 | €1,116 | +€635 | +131.7% |
| Suppliers | 440/4 | €482 | €1,116 | +€635 | +131.7% |
| Taxes, remuneration and social security | 45 | €28,523 | €16,805 | -€11,718 | -41.1% |
| Taxes | 450/3 | €28,523 | €16,805 | -€11,718 | -41.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14 | €0 | -€14 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €171 | +€4 | +2.2% |
| Other operating charges | 640/8 | €282 | €535 | +€253 | +89.7% |
| Gross operating margin | 9900 | €90,128 | €53,140 | -€36,988 | -41.0% |
| Operating profit (loss) | 9901 | €89,679 | €52,184 | -€37,494 | -41.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €171 | €81 | -€90 | -52.4% |
| Recurring financial charges | 65 | €171 | €81 | -€90 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €89,507 | €52,104 | -€37,404 | -41.8% |
| Income taxes | 67/77 | €18,477 | €10,925 | -€7,552 | -40.9% |
| Profit (loss) for the period | 9904 | €71,030 | €41,179 | -€29,851 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,030 | €41,179 | -€29,851 | -42.0% |
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 4 October 2026 via checked.be.