Amar y servir: 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.
Amar y servir
Largest movements
- Current investments -€1.0m
no longer reported in 2025 (was €1.0m)
- Cash +€637,870
up €637,870 (+20.9%), from €3.0m to €3.7m
mainly Current investments (+€1.0m) and Receivables after one year (+€523,500)
- Receivables after one year -€523,500
no longer reported in 2025 (was €523,500)
- Financial fixed assets +€233,962
up €233,962 (+54.8%), from €426,602 to €660,564
- Reserves -€1.1m
down €1.1m (-25.0%), from €4.3m to €3.3m
of which Distributable reserves: -€1.1m
- Other debts +€350,947
up €350,947 (+69.6%), from €504,053 to €855,000
- Financial income -€28,452
down €28,452 (-46.3%), from €61,398 to €32,947
- Taxes +€1,448
up €1,448 (+12.1%), from €11,932 to €13,380
- Other operating charges +€1,295
up €1,295 (+44.1%), from €2,936 to €4,232
- Gross operating margin -€1,197
down €1,197 (-4.6%), from €25,952 to €24,755
- Depreciation +€308
up €308 (+0.6%), from €49,377 to €49,685
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 | €5,528,652 | €4,797,076 | -€731,575 | -13.2% |
| Fixed assets | 21/28 | €896,347 | €1,082,276 | +€185,929 | +20.7% |
| Tangible fixed assets | 22/27 | €469,745 | €421,712 | -€48,033 | -10.2% |
| Land and buildings | 22 | €134,400 | €117,600 | -€16,800 | -12.5% |
| Plant, machinery and equipment | 23 | €335,345 | €304,112 | -€31,233 | -9.3% |
| Financial fixed assets | 28 | €426,602 | €660,564 | +€233,962 | +54.8% |
| Current assets | 29/58 | €4,632,305 | €3,714,801 | -€917,504 | -19.8% |
| Amounts receivable after more than one year | 29 | €523,500 | - | -€523,500 | |
| Other amounts receivable | 291 | €523,500 | - | -€523,500 | |
| Amounts receivable within one year | 40/41 | €58,821 | €22,015 | -€36,806 | -62.6% |
| Trade receivables | 40 | €57,127 | €6,655 | -€50,472 | -88.4% |
| Other amounts receivable | 41 | €1,694 | €15,360 | +€13,666 | +807% |
| Current investments | 50/53 | €1,000,000 | - | -€1.0m | |
| Cash at bank and in hand | 54/58 | €3,049,000 | €3,686,869 | +€637,870 | +20.9% |
| Deferred charges and accrued income | 490/1 | €984 | €5,917 | +€4,932 | +501% |
| Total equity and liabilities | 10/49 | €5,528,652 | €4,797,076 | -€731,575 | -13.2% |
| Equity | 10/15 | €4,980,590 | €3,886,689 | -€1.1m | -22.0% |
| Contributions | 10/11 | €431,980 | €431,980 | = | 0.0% |
| Reserves | 13 | €4,334,268 | €3,250,610 | -€1.1m | -25.0% |
| Non-distributable reserves | 130/1 | €43,818 | €43,818 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,818 | €43,818 | = | 0.0% |
| Tax-exempt reserves | 132 | €494,675 | €494,675 | = | 0.0% |
| Distributable reserves | 133 | €3,795,775 | €2,712,117 | -€1.1m | -28.5% |
| Profit (loss) carried forward | 14 | €214,341 | €204,098 | -€10,243 | -4.8% |
| Amounts payable | 17/49 | €548,062 | €910,388 | +€362,325 | +66.1% |
| Amounts payable within one year | 42/48 | €548,062 | €910,388 | +€362,325 | +66.1% |
| Trade debts | 44 | €3,276 | €7,162 | +€3,886 | +119% |
| Suppliers | 440/4 | €3,276 | €7,162 | +€3,886 | +119% |
| Taxes, remuneration and social security | 45 | €40,733 | €48,225 | +€7,492 | +18.4% |
| Taxes | 450/3 | €40,733 | €48,225 | +€7,492 | +18.4% |
| Other amounts payable | 47/48 | €504,053 | €855,000 | +€350,947 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,377 | €49,685 | +€308 | +0.6% |
| Other operating charges | 640/8 | €2,936 | €4,232 | +€1,295 | +44.1% |
| Gross operating margin | 9900 | €25,952 | €24,755 | -€1,197 | -4.6% |
| Operating profit (loss) | 9901 | -€26,361 | -€29,162 | -€2,801 | -10.6% |
| Financial income | 75/76B | €61,398 | €32,947 | -€28,452 | -46.3% |
| Recurring financial income | 75 | €61,398 | €32,947 | -€28,452 | -46.3% |
| Financial charges | 65/66B | €393 | €647 | +€255 | +64.9% |
| Recurring financial charges | 65 | €393 | €647 | +€255 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €34,645 | €3,137 | -€31,507 | -90.9% |
| Income taxes | 67/77 | €11,932 | €13,380 | +€1,448 | +12.1% |
| Profit (loss) for the period | 9904 | €22,712 | -€10,243 | -€32,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,712 | -€10,243 | -€32,955 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.