AMAP: 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.
AMAP
Largest movements
- Receivables within one year -€292,292
down €292,292 (-97.4%), from €300,000 to €7,708
of which Other amounts receivable: -€292,418
- Tangible fixed assets +€72,752
up €72,752 (+78.5%), from €92,713 to €165,465
of which Furniture and vehicles: +€80,809
- Cash -€45,213
down €45,213 (-24.0%), from €188,687 to €143,474
mainly Contributions, distributions and other (-€332,292) and Investment in fixed assets (net) (-€87,862)
- Reserves -€301,169
down €301,169 (-56.8%), from €530,336 to €229,167
- Debts after one year +€35,357
new in 2025: €35,357
- Tax, wage and social debts -€11,019
down €11,019 (-52.1%), from €21,146 to €10,127
- Current portion of long-term debt +€9,223
new in 2025: €9,223
- Gross operating margin +€23,862
up €23,862 (+71.1%), from €33,559 to €57,421
- Depreciation +€10,067
up €10,067 (+199.6%), from €5,044 to €15,110
- Financial income -€7,436
down €7,436 (-60.6%), from €12,280 to €4,844
- Taxes +€2,304
up €2,304 (+19.8%), from €11,612 to €13,917
- Financial charges +€932
up €932 (+295.1%), from €316 to €1,247
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €581,763 | €317,174 | -€264,589 | -45.5% |
| Fixed assets | 21/28 | €92,713 | €165,465 | +€72,752 | +78.5% |
| Tangible fixed assets | 22/27 | €92,713 | €165,465 | +€72,752 | +78.5% |
| Plant, machinery and equipment | 23 | €2,155 | €1,107 | -€1,048 | -48.6% |
| Furniture and vehicles | 24 | - | €80,809 | +€80,809 | |
| Other tangible fixed assets | 26 | €90,558 | €83,549 | -€7,010 | -7.7% |
| Current assets | 29/58 | €489,050 | €151,709 | -€337,341 | -69.0% |
| Amounts receivable within one year | 40/41 | €300,000 | €7,708 | -€292,292 | -97.4% |
| Trade receivables | 40 | €0 | €126 | +€126 | |
| Other amounts receivable | 41 | €300,000 | €7,582 | -€292,418 | -97.5% |
| Cash at bank and in hand | 54/58 | €188,687 | €143,474 | -€45,213 | -24.0% |
| Deferred charges and accrued income | 490/1 | €363 | €527 | +€164 | +45.1% |
| Total equity and liabilities | 10/49 | €581,763 | €317,174 | -€264,589 | -45.5% |
| Equity | 10/15 | €536,536 | €235,367 | -€301,169 | -56.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €530,336 | €229,167 | -€301,169 | -56.8% |
| Distributable reserves | 133 | €530,336 | €229,167 | -€301,169 | -56.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,228 | €81,807 | +€36,580 | +80.9% |
| Amounts payable after more than one year | 17 | - | €35,357 | +€35,357 | |
| Financial debts | 170/4 | - | €35,357 | +€35,357 | |
| Amounts payable within one year | 42/48 | €45,173 | €45,818 | +€645 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,223 | +€9,223 | |
| Trade debts | 44 | €2,699 | €6,871 | +€4,172 | +154.6% |
| Suppliers | 440/4 | €2,699 | €6,871 | +€4,172 | +154.6% |
| Taxes, remuneration and social security | 45 | €21,146 | €10,127 | -€11,019 | -52.1% |
| Taxes | 450/3 | €21,146 | €10,127 | -€11,019 | -52.1% |
| Other amounts payable | 47/48 | €21,328 | €19,597 | -€1,731 | -8.1% |
| Accrued charges and deferred income | 492/3 | €54 | €633 | +€578 | +1060.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,044 | €15,110 | +€10,067 | +199.6% |
| Other operating charges | 640/8 | €845 | €868 | +€23 | +2.7% |
| Gross operating margin | 9900 | €33,559 | €57,421 | +€23,862 | +71.1% |
| Operating profit (loss) | 9901 | €27,671 | €41,443 | +€13,772 | +49.8% |
| Financial income | 75/76B | €12,280 | €4,844 | -€7,436 | -60.6% |
| Recurring financial income | 75 | €12,280 | €4,844 | -€7,436 | -60.6% |
| Financial charges | 65/66B | €316 | €1,247 | +€932 | +295.1% |
| Recurring financial charges | 65 | €316 | €1,247 | +€932 | +295.1% |
| Profit (loss) for the period before taxes | 9903 | €39,635 | €45,040 | +€5,405 | +13.6% |
| Income taxes | 67/77 | €11,612 | €13,917 | +€2,304 | +19.8% |
| Profit (loss) for the period | 9904 | €28,022 | €31,123 | +€3,101 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,022 | €31,123 | +€3,101 | +11.1% |
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 10 October 2026 via checked.be.