Amant: 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.
What changed
Amant
NACE 23.700, Cutting, shaping and finishing of stone
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€105,065
2024 · €282,749-€177,684
Equity
€1.6m
2024 · €1.5m+€105,065
Cash
€29,337
2024 · €34,842-€5,505
Balance sheet total
€3.3m
2024 · €3.3m+€44,009
Largest movements
Assets
- Receivables within one year +€45,395
up €45,395 (+6.7%), from €675,984 to €721,379
of which Other amounts receivable: +€75,088
- Tangible fixed assets -€40,160
down €40,160 (-3.2%), from €1.2m to €1.2m
of which Land and buildings: -€38,330
Equity and liabilities
- Debts after one year -€187,907
down €187,907 (-16.7%), from €1.1m to €939,061
- Other debts +€121,783
up €121,783 (+92.7%), from €131,357 to €253,141
- Profit (loss) carried forward +€105,065
up €105,065 (+7.8%), from -€1.4m to -€1.2m
- Trade debts -€96,225
down €96,225 (-22.5%), from €427,766 to €331,541
- Tax, wage and social debts +€60,763
up €60,763 (+477.9%), from €12,714 to €73,476
of which Remuneration and social security: +€64,573
Income statement
- Gross operating margin -€254,225
down €254,225 (-25.6%), from €992,478 to €738,253
- Staff costs -€40,114
down €40,114 (-8.4%), from €475,682 to €435,568
- Financial charges -€19,263
down €19,263 (-19.4%), from €99,319 to €80,056
- Other operating charges -€10,330
down €10,330 (-48.6%), from €21,259 to €10,929
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.
Result 2024
€282,749
Gross operating margin
-€254,225
Staff costs
+€40,114
Depreciation
-€745
Other operating charges
+€10,330
Other operating items
+€8,089
Financial income
-€510
Financial charges
+€19,263
Result 2025
€105,065
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.
From operations
+€206,992
Investment
-€65,155
Financing
-€147,342
Cash 2024
€34,842
From operations (derived)
+€206,992
Net result for the year
+€105,065
Depreciation
+€107,240
Stocks and contracts
-€24,157
Receivables within one year
-€45,395
Deferred charges and accrued income
-€22,047
Trade debts
-€96,225
Tax, wage and social debts
+€60,763
Other debts
+€121,783
Accrued charges and deferred income
-€35
Investment (derived)
-€65,155
Investment in fixed assets (net)
-€65,155
Financing
-€147,342
Debts after one year
-€187,907
Current portion of long-term debt
+€41,301
Short-term financial debts
-€735
Cash 2025
€29,337
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,297,924 | €3,341,933 | +€44,009 | +1.3% |
| Fixed assets | 21/28 | €1,307,537 | €1,265,451 | -€42,085 | -3.2% |
| Intangible fixed assets | 21 | €25,025 | €23,100 | -€1,925 | -7.7% |
| Tangible fixed assets | 22/27 | €1,244,658 | €1,204,498 | -€40,160 | -3.2% |
| Land and buildings | 22 | €939,821 | €901,491 | -€38,330 | -4.1% |
| Plant, machinery and equipment | 23 | €201,369 | €206,496 | +€5,127 | +2.5% |
| Furniture and vehicles | 24 | €15,382 | €12,138 | -€3,244 | -21.1% |
| Other tangible fixed assets | 26 | €88,087 | €84,373 | -€3,713 | -4.2% |
| Financial fixed assets | 28 | €37,853 | €37,853 | = | 0.0% |
| Current assets | 29/58 | €1,990,387 | €2,076,481 | +€86,094 | +4.3% |
| Amounts receivable after more than one year | 29 | €31,966 | €31,966 | = | 0.0% |
| Trade receivables | 290 | €31,966 | €31,966 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,109,186 | €1,133,343 | +€24,157 | +2.2% |
| Stocks | 30/36 | €1,084,186 | €1,082,753 | -€1,433 | -0.1% |
| Contracts in progress | 37 | €25,000 | €50,590 | +€25,590 | +102.4% |
| Amounts receivable within one year | 40/41 | €675,984 | €721,379 | +€45,395 | +6.7% |
| Trade receivables | 40 | €538,646 | €508,953 | -€29,693 | -5.5% |
| Other amounts receivable | 41 | €137,338 | €212,426 | +€75,088 | +54.7% |
| Current investments | 50/53 | €350 | €350 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,842 | €29,337 | -€5,505 | -15.8% |
| Deferred charges and accrued income | 490/1 | €138,059 | €160,106 | +€22,047 | +16.0% |
| Total equity and liabilities | 10/49 | €3,297,924 | €3,341,933 | +€44,009 | +1.3% |
| Equity | 10/15 | €1,465,008 | €1,570,073 | +€105,065 | +7.2% |
| Contributions | 10/11 | €1,320,171 | €1,320,171 | = | 0.0% |
| Capital | 10 | €1,320,171 | €1,320,171 | = | 0.0% |
| Issued capital | 100 | €1,320,171 | €1,320,171 | = | 0.0% |
| Revaluation surpluses | 12 | €670,963 | €642,802 | -€28,160 | -4.2% |
| Reserves | 13 | €825,203 | €853,364 | +€28,160 | +3.4% |
| Non-distributable reserves | 130/1 | €69,176 | €69,176 | = | 0.0% |
| Legal reserve | 130 | €69,176 | €69,176 | = | 0.0% |
| Tax-exempt reserves | 132 | €556,460 | €556,460 | = | 0.0% |
| Distributable reserves | 133 | €199,567 | €227,727 | +€28,160 | +14.1% |
| Profit (loss) carried forward | 14 | -€1,351,329 | -€1,246,264 | +€105,065 | +7.8% |
| Amounts payable | 17/49 | €1,832,916 | €1,771,860 | -€61,056 | -3.3% |
| Amounts payable after more than one year | 17 | €1,126,968 | €939,061 | -€187,907 | -16.7% |
| Financial debts | 170/4 | €1,126,968 | €939,061 | -€187,907 | -16.7% |
| Amounts payable within one year | 42/48 | €705,912 | €832,799 | +€126,887 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €132,860 | €174,161 | +€41,301 | +31.1% |
| Financial debts | 43 | €1,215 | €480 | -€735 | -60.5% |
| Credit institutions | 430/8 | €1,215 | €480 | -€735 | -60.5% |
| Trade debts | 44 | €427,766 | €331,541 | -€96,225 | -22.5% |
| Suppliers | 440/4 | €427,766 | €331,541 | -€96,225 | -22.5% |
| Taxes, remuneration and social security | 45 | €12,714 | €73,476 | +€60,763 | +477.9% |
| Taxes | 450/3 | €4,233 | €423 | -€3,810 | -90.0% |
| Remuneration and social security | 454/9 | €8,481 | €73,054 | +€64,573 | +761.4% |
| Other amounts payable | 47/48 | €131,357 | €253,141 | +€121,783 | +92.7% |
| Accrued charges and deferred income | 492/3 | €35 | - | -€35 | |
| Non-recurring operating income | 76A | €559,622 | - | -€559,622 | |
| Remuneration, social security and pensions | 62 | €475,682 | €435,568 | -€40,114 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,495 | €107,240 | +€745 | +0.7% |
| Other operating charges | 640/8 | €21,259 | €10,929 | -€10,330 | -48.6% |
| Non-recurring operating charges | 66A | €8,089 | - | -€8,089 | |
| Gross operating margin | 9900 | €992,478 | €738,253 | -€254,225 | -25.6% |
| Operating profit (loss) | 9901 | €380,954 | €184,517 | -€196,437 | -51.6% |
| Financial income | 75/76B | €1,114 | €604 | -€510 | -45.8% |
| Recurring financial income | 75 | €1,114 | €604 | -€510 | -45.8% |
| Financial charges | 65/66B | €99,319 | €80,056 | -€19,263 | -19.4% |
| Recurring financial charges | 65 | €99,319 | €80,056 | -€19,263 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €282,749 | €105,065 | -€177,684 | -62.8% |
| Profit (loss) for the period | 9904 | €282,749 | €105,065 | -€177,684 | -62.8% |
| Transfer to tax-exempt reserves | 689 | €556,460 | - | -€556,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€273,710 | €105,065 | +€378,775 |
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 1 October 2026 via checked.be.