AMANI: 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.
AMANI
Largest movements
- Receivables after one year -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Cash -€90,477
down €90,477 (-44.8%), from €201,913 to €111,436
mainly Contributions, distributions and other (-€675,000) and Tax, wage and social debts (-€39,101)
- Reserves -€489,595
down €489,595 (-98.0%), from €499,827 to €10,231
- Other debts +€180,000
new in 2025: €180,000
- Tax, wage and social debts -€39,101
down €39,101 (-30.8%), from €126,854 to €87,753
- Gross operating margin -€131,305
down €131,305 (-36.5%), from €359,436 to €228,131
- Taxes -€26,884
down €26,884 (-30.6%), from €87,753 to €60,869
- Financial income +€22,054
up €22,054 (+405.7%), from €5,435 to €27,489
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 | €628,255 | €282,135 | -€346,120 | -55.1% |
| Fixed assets | 21/28 | €12,647 | €6,628 | -€6,019 | -47.6% |
| Tangible fixed assets | 22/27 | €12,647 | €6,628 | -€6,019 | -47.6% |
| Plant, machinery and equipment | 23 | €8,638 | €4,788 | -€3,850 | -44.6% |
| Furniture and vehicles | 24 | €4,009 | €1,840 | -€2,169 | -54.1% |
| Current assets | 29/58 | €615,608 | €275,507 | -€340,101 | -55.2% |
| Amounts receivable after more than one year | 29 | €250,000 | €0 | -€250,000 | -100.0% |
| Other amounts receivable | 291 | €250,000 | €0 | -€250,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €163,696 | €164,072 | +€376 | +0.2% |
| Trade receivables | 40 | €141,632 | €138,807 | -€2,825 | -2.0% |
| Other amounts receivable | 41 | €22,063 | €25,264 | +€3,201 | +14.5% |
| Cash at bank and in hand | 54/58 | €201,913 | €111,436 | -€90,477 | -44.8% |
| Total equity and liabilities | 10/49 | €628,255 | €282,135 | -€346,120 | -55.1% |
| Equity | 10/15 | €501,327 | €11,731 | -€489,595 | -97.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €499,827 | €10,231 | -€489,595 | -98.0% |
| Distributable reserves | 133 | €499,827 | €10,231 | -€489,595 | -98.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €126,929 | €270,404 | +€143,475 | +113.0% |
| Amounts payable within one year | 42/48 | €126,929 | €270,404 | +€143,475 | +113.0% |
| Trade debts | 44 | €75 | €2,651 | +€2,576 | +3439.7% |
| Suppliers | 440/4 | €75 | €2,651 | +€2,576 | +3439.7% |
| Taxes, remuneration and social security | 45 | €126,854 | €87,753 | -€39,101 | -30.8% |
| Taxes | 450/3 | €126,854 | €87,753 | -€39,101 | -30.8% |
| Other amounts payable | 47/48 | - | €180,000 | +€180,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,329 | €6,019 | -€310 | -4.9% |
| Other operating charges | 640/8 | €608 | €1,005 | +€397 | +65.3% |
| Gross operating margin | 9900 | €359,436 | €228,131 | -€131,305 | -36.5% |
| Operating profit (loss) | 9901 | €352,499 | €221,106 | -€131,392 | -37.3% |
| Financial income | 75/76B | €5,435 | €27,489 | +€22,054 | +405.7% |
| Recurring financial income | 75 | €5,435 | €27,489 | +€22,054 | +405.7% |
| Financial charges | 65/66B | €1,937 | €2,321 | +€385 | +19.9% |
| Recurring financial charges | 65 | €1,937 | €2,321 | +€385 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €355,997 | €246,274 | -€109,723 | -30.8% |
| Income taxes | 67/77 | €87,753 | €60,869 | -€26,884 | -30.6% |
| Profit (loss) for the period | 9904 | €268,245 | €185,405 | -€82,840 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €268,245 | €185,405 | -€82,840 | -30.9% |
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 10 October 2026 via checked.be.