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 +€531,031
up €531,031 (+85.5%), from €621,211 to €1.2m
- Cash -€403,098
down €403,098 (-69.9%), from €577,046 to €173,948
mainly Receivables after one year (-€531,031) and Investment in fixed assets (net) (-€48,492)
- Deferred charges and accrued income +€48,397
up €48,397 (+546%), from €8,856 to €57,253
- Receivables within one year -€25,806
down €25,806 (-14.8%), from €174,306 to €148,500
of which Trade receivables: -€18,668
- Reserves +€206,227
up €206,227 (+14.3%), from €1.4m to €1.6m
- Debts after one year -€25,982
down €25,982 (-60.4%), from €43,042 to €17,060
of which Financial debts: -€25,982
- Financial income +€183,142
up €183,142 (+76.0%), from €240,992 to €424,134
- Gross operating margin -€168,237
down €168,237, from €48,024 to -€120,213
- Taxes +€47,794
up €47,794 (+321%), from €14,912 to €62,706
- Other operating charges +€17,418
up €17,418 (+4,536%), from €384 to €17,802
- Depreciation +€3,410
up €3,410 (+34.6%), from €9,865 to €13,275
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 | €1,950,938 | €2,136,679 | +€185,741 | +9.5% |
| Fixed assets | 21/28 | €569,518 | €604,735 | +€35,217 | +6.2% |
| Tangible fixed assets | 22/27 | €34,967 | €50,105 | +€15,138 | +43.3% |
| Plant, machinery and equipment | 23 | €532 | €79 | -€453 | -85.2% |
| Furniture and vehicles | 24 | €14,060 | €20,497 | +€6,438 | +45.8% |
| Other tangible fixed assets | 26 | €20,374 | €29,528 | +€9,154 | +44.9% |
| Financial fixed assets | 28 | €534,552 | €554,631 | +€20,079 | +3.8% |
| Current assets | 29/58 | €1,381,419 | €1,531,943 | +€150,524 | +10.9% |
| Amounts receivable after more than one year | 29 | €621,211 | €1,152,242 | +€531,031 | +85.5% |
| Other amounts receivable | 291 | €621,211 | €1,152,242 | +€531,031 | +85.5% |
| Amounts receivable within one year | 40/41 | €174,306 | €148,500 | -€25,806 | -14.8% |
| Trade receivables | 40 | €167,168 | €148,500 | -€18,668 | -11.2% |
| Other amounts receivable | 41 | €7,138 | €0 | -€7,138 | -100% |
| Cash at bank and in hand | 54/58 | €577,046 | €173,948 | -€403,098 | -69.9% |
| Deferred charges and accrued income | 490/1 | €8,856 | €57,253 | +€48,397 | +546% |
| Total equity and liabilities | 10/49 | €1,950,938 | €2,136,679 | +€185,741 | +9.5% |
| Equity | 10/15 | €1,820,910 | €2,027,138 | +€206,227 | +11.3% |
| Contributions | 10/11 | €381,200 | €381,200 | = | 0.0% |
| Reserves | 13 | €1,439,710 | €1,645,938 | +€206,227 | +14.3% |
| Distributable reserves | 133 | €1,439,710 | €1,645,938 | +€206,227 | +14.3% |
| Amounts payable | 17/49 | €130,027 | €109,541 | -€20,486 | -15.8% |
| Amounts payable after more than one year | 17 | €43,042 | €17,060 | -€25,982 | -60.4% |
| Financial debts | 170/4 | €38,042 | €12,060 | -€25,982 | -68.3% |
| Other amounts payable | 178/9 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,985 | €77,290 | -€9,696 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €23,807 | €25,982 | +€2,175 | +9.1% |
| Trade debts | 44 | €47,356 | €32,996 | -€14,361 | -30.3% |
| Suppliers | 440/4 | €47,356 | €32,996 | -€14,361 | -30.3% |
| Taxes, remuneration and social security | 45 | €15,821 | €18,311 | +€2,490 | +15.7% |
| Taxes | 450/3 | €15,821 | €18,311 | +€2,490 | +15.7% |
| Accrued charges and deferred income | 492/3 | - | €15,192 | +€15,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,865 | €13,275 | +€3,410 | +34.6% |
| Other operating charges | 640/8 | €384 | €17,802 | +€17,418 | +4,536% |
| Gross operating margin | 9900 | €48,024 | -€120,213 | -€168,237 | |
| Operating profit (loss) | 9901 | €37,775 | -€151,291 | -€189,065 | |
| Financial income | 75/76B | €240,992 | €424,134 | +€183,142 | +76.0% |
| Recurring financial income | 75 | €240,992 | €424,134 | +€183,142 | +76.0% |
| Financial charges | 65/66B | €1,847 | €3,910 | +€2,063 | +112% |
| Recurring financial charges | 65 | €1,847 | €3,910 | +€2,063 | +112% |
| Profit (loss) for the period before taxes | 9903 | €276,920 | €268,934 | -€7,986 | -2.9% |
| Income taxes | 67/77 | €14,912 | €62,706 | +€47,794 | +321% |
| Profit (loss) for the period | 9904 | €262,008 | €206,227 | -€55,781 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €262,008 | €206,227 | -€55,781 | -21.3% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.