AMANI SASA: 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 SASA
Largest movements
- Receivables within one year +€55,092
up €55,092 (+55.8%), from €98,671 to €153,763
- Cash +€33,103
up €33,103 (+17.9%), from €184,603 to €217,706
mainly Other debts (+€88,801) and Net result for the year (+€83,827)
- Other debts +€88,801
up €88,801 (+313%), from €28,362 to €117,163
- Trade debts +€24,696
up €24,696 (+1,770%), from €1,395 to €26,091
- Tax, wage and social debts -€21,680
down €21,680 (-21.3%), from €101,592 to €79,912
- Gross operating margin -€10,692
down €10,692 (-8.9%), from €120,691 to €109,999
- Taxes -€9,965
down €9,965 (-29.4%), from €33,852 to €23,888
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 | €322,130 | €413,148 | +€91,018 | +28.3% |
| Fixed assets | 21/28 | €38,853 | €41,679 | +€2,826 | +7.3% |
| Tangible fixed assets | 22/27 | €38,853 | €41,679 | +€2,826 | +7.3% |
| Land and buildings | 22 | €36,976 | €35,834 | -€1,142 | -3.1% |
| Furniture and vehicles | 24 | €1,877 | €5,845 | +€3,968 | +211% |
| Current assets | 29/58 | €283,277 | €371,469 | +€88,192 | +31.1% |
| Amounts receivable within one year | 40/41 | €98,671 | €153,763 | +€55,092 | +55.8% |
| Trade receivables | 40 | €98,671 | €153,763 | +€55,092 | +55.8% |
| Cash at bank and in hand | 54/58 | €184,603 | €217,706 | +€33,103 | +17.9% |
| Deferred charges and accrued income | 490/1 | €3 | €0 | -€3 | -100% |
| Total equity and liabilities | 10/49 | €322,130 | €413,148 | +€91,018 | +28.3% |
| Equity | 10/15 | €190,781 | €189,982 | -€799 | -0.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €184,781 | €183,982 | -€799 | -0.4% |
| Distributable reserves | 133 | €184,781 | €183,982 | -€799 | -0.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €131,349 | €223,166 | +€91,817 | +69.9% |
| Amounts payable within one year | 42/48 | €131,349 | €223,166 | +€91,817 | +69.9% |
| Trade debts | 44 | €1,395 | €26,091 | +€24,696 | +1,770% |
| Suppliers | 440/4 | €1,395 | €26,091 | +€24,696 | +1,770% |
| Taxes, remuneration and social security | 45 | €101,592 | €79,912 | -€21,680 | -21.3% |
| Taxes | 450/3 | €101,592 | €79,912 | -€21,680 | -21.3% |
| Other amounts payable | 47/48 | €28,362 | €117,163 | +€88,801 | +313% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €1,902 | +€494 | +35.1% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €120,691 | €109,999 | -€10,692 | -8.9% |
| Operating profit (loss) | 9901 | €119,283 | €108,097 | -€11,186 | -9.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €449 | €383 | -€66 | -14.7% |
| Recurring financial charges | 65 | €449 | €383 | -€66 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €118,834 | €107,714 | -€11,120 | -9.4% |
| Income taxes | 67/77 | €33,852 | €23,888 | -€9,965 | -29.4% |
| Profit (loss) for the period | 9904 | €84,982 | €83,827 | -€1,155 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,982 | €83,827 | -€1,155 | -1.4% |
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 31 October 2026 via checked.be.