AMANHA: 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.
AMANHA
Largest movements
- Cash +€21,557
up €21,557 (+24.5%), from €88,097 to €109,654
mainly Net result for the year (+€55,103) and Trade debts (+€9,422)
- Financial fixed assets -€7,040
no longer reported in 2025 (was €7,040)
- Receivables within one year +€7,005
up €7,005 (+14.2%), from €49,230 to €56,235
of which Other amounts receivable: +€8,568
- Trade debts +€9,422
up €9,422 (+78.3%), from €12,035 to €21,457
- Other debts +€5,455
up €5,455 (+12.2%), from €44,545 to €50,000
- Reserves +€5,103
up €5,103 (+9.6%), from €53,221 to €58,324
- Tax, wage and social debts +€2,783
up €2,783 (+7.4%), from €37,847 to €40,630
- Gross operating margin -€50,124
down €50,124 (-8.4%), from €595,094 to €544,970
- Taxes -€12,523
down €12,523 (-37.4%), from €33,442 to €20,919
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 | €157,634 | €179,312 | +€21,678 | +13.8% |
| Fixed assets | 21/28 | €7,040 | - | -€7,040 | |
| Financial fixed assets | 28 | €7,040 | - | -€7,040 | |
| Current assets | 29/58 | €150,594 | €179,312 | +€28,718 | +19.1% |
| Stocks and contracts in progress | 3 | €11,558 | €11,136 | -€422 | -3.6% |
| Stocks | 30/36 | €11,558 | €11,136 | -€422 | -3.6% |
| Amounts receivable within one year | 40/41 | €49,230 | €56,235 | +€7,005 | +14.2% |
| Trade receivables | 40 | €46,966 | €45,403 | -€1,563 | -3.3% |
| Other amounts receivable | 41 | €2,263 | €10,831 | +€8,568 | +379% |
| Cash at bank and in hand | 54/58 | €88,097 | €109,654 | +€21,557 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €2,287 | +€577 | +33.8% |
| Total equity and liabilities | 10/49 | €157,634 | €179,312 | +€21,678 | +13.8% |
| Equity | 10/15 | €59,721 | €64,824 | +€5,103 | +8.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €53,221 | €58,324 | +€5,103 | +9.6% |
| Distributable reserves | 133 | €53,221 | €58,324 | +€5,103 | +9.6% |
| Amounts payable | 17/49 | €97,913 | €114,487 | +€16,574 | +16.9% |
| Amounts payable within one year | 42/48 | €95,513 | €112,087 | +€16,574 | +17.4% |
| Trade debts | 44 | €12,035 | €21,457 | +€9,422 | +78.3% |
| Suppliers | 440/4 | €12,035 | €21,457 | +€9,422 | +78.3% |
| Advances received on contracts in progress | 46 | €1,086 | - | -€1,086 | |
| Taxes, remuneration and social security | 45 | €37,847 | €40,630 | +€2,783 | +7.4% |
| Taxes | 450/3 | €37,847 | €40,630 | +€2,783 | +7.4% |
| Other amounts payable | 47/48 | €44,545 | €50,000 | +€5,455 | +12.2% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €471,496 | €466,164 | -€5,333 | -1.1% |
| Other operating charges | 640/8 | €569 | €1,372 | +€803 | +141% |
| Gross operating margin | 9900 | €595,094 | €544,970 | -€50,124 | -8.4% |
| Operating profit (loss) | 9901 | €123,029 | €77,435 | -€45,594 | -37.1% |
| Financial income | 75/76B | €75 | €291 | +€216 | +287% |
| Recurring financial income | 75 | €75 | €291 | +€216 | +287% |
| Financial charges | 65/66B | €380 | €1,703 | +€1,323 | +349% |
| Recurring financial charges | 65 | €380 | €1,703 | +€1,323 | +349% |
| Profit (loss) for the period before taxes | 9903 | €122,724 | €76,023 | -€46,702 | -38.1% |
| Income taxes | 67/77 | €33,442 | €20,919 | -€12,523 | -37.4% |
| Profit (loss) for the period | 9904 | €89,282 | €55,103 | -€34,179 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,282 | €55,103 | -€34,179 | -38.3% |
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 30 October 2026 via checked.be.