Amani Consult: 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 Consult
Largest movements
- Cash -€16,163
down €16,163 (-98.8%), from €16,361 to €198
mainly Net result for the year (-€83,642) and Debts after one year (-€29,154)
- Receivables within one year -€14,183
down €14,183 (-96.1%), from €14,752 to €569
of which Trade receivables: -€10,973
- Tangible fixed assets -€12,201
down €12,201 (-2.8%), from €442,767 to €430,566
of which Land and buildings: -€7,385
- Deferred charges and accrued income -€11,770
down €11,770 (-72.2%), from €16,297 to €4,527
- Profit (loss) carried forward -€83,642
down €83,642, from €35,941 to -€47,700
- Other debts +€70,336
up €70,336 (+52.2%), from €134,697 to €205,034
- Debts after one year -€29,154
down €29,154 (-76.6%), from €38,080 to €8,926
- Tax, wage and social debts -€12,419
down €12,419 (-96.1%), from €12,919 to €499
- Accrued charges and deferred income +€10,115
up €10,115 (+2,179%), from €464 to €10,580
- Gross operating margin -€94,620
down €94,620, from €65,572 to -€29,048
- Financial charges +€11,121
up €11,121 (+87.8%), from €12,664 to €23,785
of which Non-recurring financial charges: +€12,101
- Depreciation -€6,444
down €6,444 (-18.6%), from €34,567 to €28,122
- Taxes -€3,471
down €3,471 (-96.3%), from €3,603 to €132
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 | €490,182 | €435,860 | -€54,322 | -11.1% |
| Fixed assets | 21/28 | €442,772 | €430,566 | -€12,206 | -2.8% |
| Tangible fixed assets | 22/27 | €442,767 | €430,566 | -€12,201 | -2.8% |
| Land and buildings | 22 | €429,127 | €421,742 | -€7,385 | -1.7% |
| Plant, machinery and equipment | 23 | €4,196 | €3,164 | -€1,032 | -24.6% |
| Furniture and vehicles | 24 | €9,370 | €5,649 | -€3,720 | -39.7% |
| Leasing and similar rights | 25 | €74 | €10 | -€64 | -86.1% |
| Financial fixed assets | 28 | €5 | - | -€5 | |
| Current assets | 29/58 | €47,410 | €5,294 | -€42,116 | -88.8% |
| Amounts receivable within one year | 40/41 | €14,752 | €569 | -€14,183 | -96.1% |
| Trade receivables | 40 | €11,176 | €204 | -€10,973 | -98.2% |
| Other amounts receivable | 41 | €3,576 | €365 | -€3,211 | -89.8% |
| Cash at bank and in hand | 54/58 | €16,361 | €198 | -€16,163 | -98.8% |
| Deferred charges and accrued income | 490/1 | €16,297 | €4,527 | -€11,770 | -72.2% |
| Total equity and liabilities | 10/49 | €490,182 | €435,860 | -€54,322 | -11.1% |
| Equity | 10/15 | €288,942 | €205,300 | -€83,642 | -28.9% |
| Contributions | 10/11 | €220,000 | €220,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,941 | -€47,700 | -€83,642 | |
| Amounts payable | 17/49 | €201,240 | €230,560 | +€29,320 | +14.6% |
| Amounts payable after more than one year | 17 | €38,080 | €8,926 | -€29,154 | -76.6% |
| Financial debts | 170/4 | €38,080 | €8,926 | -€29,154 | -76.6% |
| Amounts payable within one year | 42/48 | €162,696 | €211,054 | +€48,358 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €13,440 | €4,869 | -€8,571 | -63.8% |
| Trade debts | 44 | €1,640 | €653 | -€987 | -60.2% |
| Suppliers | 440/4 | €1,640 | €653 | -€987 | -60.2% |
| Taxes, remuneration and social security | 45 | €12,919 | €499 | -€12,419 | -96.1% |
| Taxes | 450/3 | €12,919 | €499 | -€12,419 | -96.1% |
| Other amounts payable | 47/48 | €134,697 | €205,034 | +€70,336 | +52.2% |
| Accrued charges and deferred income | 492/3 | €464 | €10,580 | +€10,115 | +2,179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,567 | €28,122 | -€6,444 | -18.6% |
| Other operating charges | 640/8 | €2,524 | €2,650 | +€125 | +5.0% |
| Gross operating margin | 9900 | €65,572 | -€29,048 | -€94,620 | |
| Operating profit (loss) | 9901 | €28,481 | -€59,820 | -€88,301 | |
| Financial income | 75/76B | €73 | €95 | +€22 | +30.9% |
| Recurring financial income | 75 | €73 | €95 | +€22 | +30.9% |
| Financial charges | 65/66B | €12,664 | €23,785 | +€11,121 | +87.8% |
| Recurring financial charges | 65 | €12,664 | €11,684 | -€980 | -7.7% |
| Non-recurring financial charges | 66B | - | €12,101 | +€12,101 | |
| Profit (loss) for the period before taxes | 9903 | €15,889 | -€83,510 | -€99,399 | |
| Income taxes | 67/77 | €3,603 | €132 | -€3,471 | -96.3% |
| Profit (loss) for the period | 9904 | €12,287 | -€83,642 | -€95,928 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,287 | -€83,642 | -€95,928 |
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 29 October 2026 via checked.be.