Amati Consulting: 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.
Amati Consulting
Largest movements
- Cash -€226,103
down €226,103 (-43.6%), from €518,813 to €292,709
mainly Contributions, distributions and other (-€187,558) and Other debts (-€148,339)
- Deferred charges and accrued income +€5,595
up €5,595 (+129%), from €4,334 to €9,930
- Other debts -€148,339
down €148,339 (-43.5%), from €341,008 to €192,669
- Reserves -€66,640
down €66,640 (-40.1%), from €166,294 to €99,654
- Short-term financial debts -€10,145
no longer reported in 2025 (was €10,145)
- Financial charges -€13,967
down €13,967 (-89.4%), from €15,629 to €1,661
- Gross operating margin -€4,873
down €4,873 (-3.0%), from €163,571 to €158,698
- Taxes +€3,019
up €3,019 (+9.0%), from €33,729 to €36,748
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 | €558,683 | €338,204 | -€220,480 | -39.5% |
| Fixed assets | 21/28 | €7,042 | €5,617 | -€1,425 | -20.2% |
| Tangible fixed assets | 22/27 | €7,042 | €5,617 | -€1,425 | -20.2% |
| Plant, machinery and equipment | 23 | €2,110 | €1,845 | -€265 | -12.5% |
| Furniture and vehicles | 24 | €4,932 | €3,772 | -€1,161 | -23.5% |
| Current assets | 29/58 | €551,641 | €332,587 | -€219,054 | -39.7% |
| Amounts receivable within one year | 40/41 | €28,494 | €29,948 | +€1,453 | +5.1% |
| Trade receivables | 40 | €27,316 | €29,948 | +€2,632 | +9.6% |
| Other amounts receivable | 41 | €1,178 | - | -€1,178 | |
| Cash at bank and in hand | 54/58 | €518,813 | €292,709 | -€226,103 | -43.6% |
| Deferred charges and accrued income | 490/1 | €4,334 | €9,930 | +€5,595 | +129% |
| Total equity and liabilities | 10/49 | €558,683 | €338,204 | -€220,480 | -39.5% |
| Equity | 10/15 | €186,294 | €119,654 | -€66,640 | -35.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,294 | €99,654 | -€66,640 | -40.1% |
| Distributable reserves | 133 | €166,294 | €99,654 | -€66,640 | -40.1% |
| Amounts payable | 17/49 | €372,390 | €218,550 | -€153,840 | -41.3% |
| Amounts payable within one year | 42/48 | €372,390 | €218,550 | -€153,840 | -41.3% |
| Financial debts | 43 | €10,145 | - | -€10,145 | |
| Credit institutions | 430/8 | €10,145 | - | -€10,145 | |
| Trade debts | 44 | €1,222 | €1,306 | +€84 | +6.9% |
| Suppliers | 440/4 | €1,222 | €1,306 | +€84 | +6.9% |
| Taxes, remuneration and social security | 45 | €20,015 | €24,575 | +€4,560 | +22.8% |
| Taxes | 450/3 | €20,015 | €24,575 | +€4,560 | +22.8% |
| Other amounts payable | 47/48 | €341,008 | €192,669 | -€148,339 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,369 | €2,790 | +€421 | +17.8% |
| Other operating charges | 640/8 | €305 | €437 | +€132 | +43.1% |
| Gross operating margin | 9900 | €163,571 | €158,698 | -€4,873 | -3.0% |
| Operating profit (loss) | 9901 | €160,897 | €155,471 | -€5,426 | -3.4% |
| Financial income | 75/76B | €3,070 | €3,857 | +€787 | +25.6% |
| Recurring financial income | 75 | €3,070 | €3,857 | +€787 | +25.6% |
| Financial charges | 65/66B | €15,629 | €1,661 | -€13,967 | -89.4% |
| Recurring financial charges | 65 | €15,629 | €1,661 | -€13,967 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €148,338 | €157,666 | +€9,328 | +6.3% |
| Income taxes | 67/77 | €33,729 | €36,748 | +€3,019 | +9.0% |
| Profit (loss) for the period | 9904 | €114,609 | €120,918 | +€6,309 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,609 | €120,918 | +€6,309 | +5.5% |
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 19 October 2026 via checked.be.