AMANI: 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.
AMANI
Largest movements
- Receivables within one year -€54,652
down €54,652 (-49.6%), from €110,171 to €55,519
of which Other amounts receivable: -€43,037
- Financial fixed assets -€30,000
down €30,000 (-44.6%), from €67,212 to €37,212
- Deferred charges and accrued income +€3,620
up €3,620 (+215.5%), from €1,680 to €5,300
- Cash -€3,398
down €3,398 (-99.5%), from €3,414 to €16
mainly Tax, wage and social debts (-€39,422) and Other debts (-€24,779)
- Tax, wage and social debts -€39,422
no longer reported in 2025 (was €39,422)
- Other debts -€24,779
down €24,779 (-72.9%), from €34,000 to €9,221
- Profit (loss) carried forward -€23,844
down €23,844, from €7,600 to -€16,244
- Trade debts +€4,948
up €4,948 (+781.7%), from €633 to €5,581
- Gross operating margin -€32,068
down €32,068, from €22,379 to -€9,689
- Financial charges +€7,423
up €7,423 (+124.2%), from €5,979 to €13,402
- Taxes -€5,554
down €5,554 (-94.9%), from €5,854 to €300
- Financial income -€600
down €600 (-25.0%), from €2,400 to €1,800
- Depreciation +€297
up €297 (+27.6%), from €1,076 to €1,373
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 | €185,013 | €100,258 | -€84,755 | -45.8% |
| Fixed assets | 21/28 | €69,748 | €39,423 | -€30,325 | -43.5% |
| Tangible fixed assets | 22/27 | €2,536 | €2,211 | -€325 | -12.8% |
| Furniture and vehicles | 24 | €2,536 | €2,211 | -€325 | -12.8% |
| Financial fixed assets | 28 | €67,212 | €37,212 | -€30,000 | -44.6% |
| Current assets | 29/58 | €115,265 | €60,835 | -€54,430 | -47.2% |
| Amounts receivable within one year | 40/41 | €110,171 | €55,519 | -€54,652 | -49.6% |
| Trade receivables | 40 | €13,341 | €1,726 | -€11,615 | -87.1% |
| Other amounts receivable | 41 | €96,830 | €53,793 | -€43,037 | -44.4% |
| Cash at bank and in hand | 54/58 | €3,414 | €16 | -€3,398 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,680 | €5,300 | +€3,620 | +215.5% |
| Total equity and liabilities | 10/49 | €185,013 | €100,258 | -€84,755 | -45.8% |
| Equity | 10/15 | €108,500 | €84,656 | -€23,844 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,300 | €82,300 | = | 0.0% |
| Distributable reserves | 133 | €82,300 | €82,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,600 | -€16,244 | -€23,844 | |
| Amounts payable | 17/49 | €76,513 | €15,602 | -€60,911 | -79.6% |
| Amounts payable within one year | 42/48 | €75,722 | €14,802 | -€60,920 | -80.5% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | - | -€1,667 | |
| Trade debts | 44 | €633 | €5,581 | +€4,948 | +781.7% |
| Suppliers | 440/4 | €633 | €5,581 | +€4,948 | +781.7% |
| Taxes, remuneration and social security | 45 | €39,422 | - | -€39,422 | |
| Taxes | 450/3 | €39,422 | - | -€39,422 | |
| Other amounts payable | 47/48 | €34,000 | €9,221 | -€24,779 | -72.9% |
| Accrued charges and deferred income | 492/3 | €791 | €800 | +€9 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €1,373 | +€297 | +27.6% |
| Other operating charges | 640/8 | €1,023 | €880 | -€143 | -14.0% |
| Gross operating margin | 9900 | €22,379 | -€9,689 | -€32,068 | |
| Operating profit (loss) | 9901 | €20,280 | -€11,942 | -€32,222 | |
| Financial income | 75/76B | €2,400 | €1,800 | -€600 | -25.0% |
| Recurring financial income | 75 | €2,400 | €1,800 | -€600 | -25.0% |
| Financial charges | 65/66B | €5,979 | €13,402 | +€7,423 | +124.2% |
| Recurring financial charges | 65 | €5,979 | €13,402 | +€7,423 | +124.2% |
| Profit (loss) for the period before taxes | 9903 | €16,701 | -€23,544 | -€40,245 | |
| Income taxes | 67/77 | €5,854 | €300 | -€5,554 | -94.9% |
| Profit (loss) for the period | 9904 | €10,847 | -€23,844 | -€34,691 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,847 | -€23,844 | -€34,691 |
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 7 October 2026 via checked.be.