Amano: 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.
Amano
Largest movements
- Current investments -€57,461
down €57,461 (-12.9%), from €444,371 to €386,910
- Receivables within one year +€13,546
up €13,546 (+85.3%), from €15,876 to €29,422
of which Trade receivables: +€12,140
- Receivables after one year +€10,000
new in 2025: €10,000
- Tangible fixed assets +€9,487
up €9,487 (+66.9%), from €14,185 to €23,672
of which Other tangible fixed assets: +€8,470
- Cash +€8,850
up €8,850, from €0 to €8,850
mainly Current investments (+€57,461) and Other debts (+€21,652)
- Reserves -€30,445
down €30,445 (-7.4%), from €414,127 to €383,681
of which Distributable reserves: -€30,445
- Other debts +€21,652
up €21,652 (+76.7%), from €28,229 to €49,881
- Tax, wage and social debts -€6,210
down €6,210 (-37.5%), from €16,550 to €10,340
- Gross operating margin +€29,071
up €29,071, from -€20,760 to €8,311
- Financial income -€19,432
down €19,432 (-94.3%), from €20,611 to €1,179
- Financial charges +€2,927
up €2,927 (+424%), from €690 to €3,617
- Taxes +€1,368
up €1,368 (+414%), from €330 to €1,699
- Depreciation +€993
up €993 (+27.9%), from €3,563 to €4,556
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 | €475,798 | €460,164 | -€15,634 | -3.3% |
| Fixed assets | 21/28 | €14,185 | €23,672 | +€9,487 | +66.9% |
| Tangible fixed assets | 22/27 | €14,185 | €23,672 | +€9,487 | +66.9% |
| Land and buildings | 22 | €0 | €1,764 | +€1,764 | |
| Plant, machinery and equipment | 23 | €961 | €1,245 | +€284 | +29.6% |
| Furniture and vehicles | 24 | €13,224 | €12,193 | -€1,031 | -7.8% |
| Other tangible fixed assets | 26 | - | €8,470 | +€8,470 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €461,614 | €436,492 | -€25,121 | -5.4% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €15,876 | €29,422 | +€13,546 | +85.3% |
| Trade receivables | 40 | €12,584 | €24,724 | +€12,140 | +96.5% |
| Other amounts receivable | 41 | €3,292 | €4,698 | +€1,406 | +42.7% |
| Current investments | 50/53 | €444,371 | €386,910 | -€57,461 | -12.9% |
| Cash at bank and in hand | 54/58 | €0 | €8,850 | +€8,850 | |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,310 | -€56 | -4.1% |
| Total equity and liabilities | 10/49 | €475,798 | €460,164 | -€15,634 | -3.3% |
| Equity | 10/15 | €427,257 | €395,544 | -€31,713 | -7.4% |
| Contributions | 10/11 | €19,100 | €19,100 | = | 0.0% |
| Reserves | 13 | €414,127 | €383,681 | -€30,445 | -7.4% |
| Tax-exempt reserves | 132 | €251 | €251 | = | 0.0% |
| Distributable reserves | 133 | €413,876 | €383,431 | -€30,445 | -7.4% |
| Profit (loss) carried forward | 14 | -€5,969 | -€7,237 | -€1,268 | -21.2% |
| Amounts payable | 17/49 | €48,541 | €64,620 | +€16,079 | +33.1% |
| Amounts payable within one year | 42/48 | €48,243 | €64,620 | +€16,378 | +33.9% |
| Trade debts | 44 | €3,464 | €4,399 | +€935 | +27.0% |
| Suppliers | 440/4 | €3,464 | €4,399 | +€935 | +27.0% |
| Taxes, remuneration and social security | 45 | €16,550 | €10,340 | -€6,210 | -37.5% |
| Taxes | 450/3 | €16,550 | €10,340 | -€6,210 | -37.5% |
| Other amounts payable | 47/48 | €28,229 | €49,881 | +€21,652 | +76.7% |
| Accrued charges and deferred income | 492/3 | €298 | €0 | -€298 | -100% |
| Non-recurring operating income | 76A | - | €3,306 | +€3,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,563 | €4,556 | +€993 | +27.9% |
| Other operating charges | 640/8 | €1,237 | €886 | -€350 | -28.3% |
| Gross operating margin | 9900 | -€20,760 | €8,311 | +€29,071 | |
| Operating profit (loss) | 9901 | -€25,559 | €2,868 | +€28,428 | |
| Financial income | 75/76B | €20,611 | €1,179 | -€19,432 | -94.3% |
| Recurring financial income | 75 | €20,611 | €1,179 | -€19,432 | -94.3% |
| Financial charges | 65/66B | €690 | €3,617 | +€2,927 | +424% |
| Recurring financial charges | 65 | €690 | €3,617 | +€2,927 | +424% |
| Profit (loss) for the period before taxes | 9903 | -€5,639 | €430 | +€6,069 | |
| Income taxes | 67/77 | €330 | €1,699 | +€1,368 | +414% |
| Profit (loss) for the period | 9904 | -€5,969 | -€1,268 | +€4,701 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,969 | -€1,268 | +€4,701 | +78.8% |
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 14 October 2026 via checked.be.