Amann Holding: 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.
Amann Holding
Largest movements
- Current investments -€217,151
down €217,151 (-16.1%), from €1.4m to €1.1m
- Cash +€107,022
up €107,022 (+279%), from €38,407 to €145,429
mainly Current investments (+€217,151) and Net result for the year (+€43,776)
- Receivables after one year +€85,739
up €85,739 (+4.9%), from €1.8m to €1.8m
- Reserves +€43,776
up €43,776 (+15.6%), from €280,352 to €324,129
- Other debts -€35,050
down €35,050 (-57.0%), from €61,486 to €26,437
- Financial income +€28,745
up €28,745 (+44.3%), from €64,827 to €93,572
- Taxes +€10,455
up €10,455 (+76.1%), from €13,741 to €24,196
- Gross operating margin -€5,804
down €5,804 (-72.6%), from €7,993 to €2,188
- Financial charges -€2,496
down €2,496 (-23.4%), from €10,687 to €8,191
of which Non-recurring financial charges: -€1,994
- Depreciation +€723
up €723 (+5.6%), from €12,820 to €13,544
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 | €3,409,662 | €3,398,288 | -€11,374 | -0.3% |
| Fixed assets | 21/28 | €257,292 | €259,024 | +€1,732 | +0.7% |
| Tangible fixed assets | 22/27 | €257,292 | €259,024 | +€1,732 | +0.7% |
| Land and buildings | 22 | €248,159 | €247,080 | -€1,079 | -0.4% |
| Plant, machinery and equipment | 23 | €9,133 | €11,944 | +€2,811 | +30.8% |
| Current assets | 29/58 | €3,152,370 | €3,139,263 | -€13,107 | -0.4% |
| Amounts receivable after more than one year | 29 | €1,756,753 | €1,842,492 | +€85,739 | +4.9% |
| Other amounts receivable | 291 | €1,756,753 | €1,842,492 | +€85,739 | +4.9% |
| Amounts receivable within one year | 40/41 | - | €12,141 | +€12,141 | |
| Other amounts receivable | 41 | - | €12,141 | +€12,141 | |
| Current investments | 50/53 | €1,351,427 | €1,134,276 | -€217,151 | -16.1% |
| Cash at bank and in hand | 54/58 | €38,407 | €145,429 | +€107,022 | +279% |
| Deferred charges and accrued income | 490/1 | €5,783 | €4,925 | -€858 | -14.8% |
| Total equity and liabilities | 10/49 | €3,409,662 | €3,398,288 | -€11,374 | -0.3% |
| Equity | 10/15 | €3,041,343 | €3,085,120 | +€43,776 | +1.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €280,352 | €324,129 | +€43,776 | +15.6% |
| Distributable reserves | 133 | €280,352 | €324,129 | +€43,776 | +15.6% |
| Profit (loss) carried forward | 14 | €2,735,991 | €2,735,991 | = | 0.0% |
| Provisions and deferred taxes | 16 | €259,872 | €259,872 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €259,872 | €259,872 | = | 0.0% |
| Pensions and similar obligations | 160 | €259,872 | €259,872 | = | 0.0% |
| Amounts payable | 17/49 | €108,447 | €53,296 | -€55,151 | -50.9% |
| Amounts payable within one year | 42/48 | €108,447 | €53,296 | -€55,151 | -50.9% |
| Trade debts | 44 | €1,498 | €3,706 | +€2,207 | +147% |
| Suppliers | 440/4 | €1,498 | €3,706 | +€2,207 | +147% |
| Taxes, remuneration and social security | 45 | €45,462 | €23,154 | -€22,308 | -49.1% |
| Taxes | 450/3 | €45,462 | €23,154 | -€22,308 | -49.1% |
| Other amounts payable | 47/48 | €61,486 | €26,437 | -€35,050 | -57.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,820 | €13,544 | +€723 | +5.6% |
| Other operating charges | 640/8 | €6,497 | €6,053 | -€444 | -6.8% |
| Gross operating margin | 9900 | €7,993 | €2,188 | -€5,804 | -72.6% |
| Operating profit (loss) | 9901 | -€11,325 | -€17,409 | -€6,084 | -53.7% |
| Financial income | 75/76B | €64,827 | €93,572 | +€28,745 | +44.3% |
| Recurring financial income | 75 | €64,827 | €93,572 | +€28,745 | +44.3% |
| Financial charges | 65/66B | €10,687 | €8,191 | -€2,496 | -23.4% |
| Recurring financial charges | 65 | €6,309 | €5,807 | -€502 | -7.9% |
| Non-recurring financial charges | 66B | €4,378 | €2,384 | -€1,994 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €42,816 | €67,973 | +€25,157 | +58.8% |
| Income taxes | 67/77 | €13,741 | €24,196 | +€10,455 | +76.1% |
| Profit (loss) for the period | 9904 | €29,075 | €43,776 | +€14,702 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,075 | €43,776 | +€14,702 | +50.6% |
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 21 October 2026 via checked.be.