AMAY DISTRIBUTION: 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.
AMAY DISTRIBUTION
Largest movements
- Receivables within one year -€1,805
down €1,805 (-2.9%), from €61,805 to €60,000
of which Trade receivables: -€1,200
- Other debts -€5,000
down €5,000 (-12.6%), from €39,800 to €34,800
- Gross operating margin -€3,652
down €3,652 (-5.8%), from €63,475 to €59,823
- Taxes -€1,071
down €1,071 (-9.4%), from €11,398 to €10,327
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,512 | €173,935 | -€3,577 | -2.0% |
| Fixed assets | 21/28 | €85,945 | €85,945 | = | 0.0% |
| Tangible fixed assets | 22/27 | €85,945 | €85,945 | = | 0.0% |
| Land and buildings | 22 | €85,945 | €85,945 | = | 0.0% |
| Current assets | 29/58 | €91,567 | €87,990 | -€3,577 | -3.9% |
| Amounts receivable within one year | 40/41 | €61,805 | €60,000 | -€1,805 | -2.9% |
| Trade receivables | 40 | €1,200 | - | -€1,200 | |
| Other amounts receivable | 41 | €60,605 | €60,000 | -€605 | -1.0% |
| Cash at bank and in hand | 54/58 | €29,762 | €27,990 | -€1,772 | -6.0% |
| Total equity and liabilities | 10/49 | €177,512 | €173,935 | -€3,577 | -2.0% |
| Equity | 10/15 | €137,672 | €138,652 | +€980 | +0.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,330 | €2,310 | +€980 | +73.7% |
| Amounts payable | 17/49 | €39,840 | €35,283 | -€4,557 | -11.4% |
| Amounts payable within one year | 42/48 | €39,840 | €35,283 | -€4,557 | -11.4% |
| Trade debts | 44 | €40 | €156 | +€116 | +290.0% |
| Suppliers | 440/4 | €40 | €156 | +€116 | +290.0% |
| Taxes, remuneration and social security | 45 | - | €327 | +€327 | |
| Taxes | 450/3 | - | €327 | +€327 | |
| Other amounts payable | 47/48 | €39,800 | €34,800 | -€5,000 | -12.6% |
| Other operating charges | 640/8 | €19,049 | €19,670 | +€621 | +3.3% |
| Gross operating margin | 9900 | €63,475 | €59,823 | -€3,652 | -5.8% |
| Operating profit (loss) | 9901 | €44,426 | €40,153 | -€4,273 | -9.6% |
| Financial income | 75/76B | €1,200 | €1,200 | = | 0.0% |
| Recurring financial income | 75 | €1,200 | €1,200 | = | 0.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €45,580 | €41,307 | -€4,273 | -9.4% |
| Income taxes | 67/77 | €11,398 | €10,327 | -€1,071 | -9.4% |
| Profit (loss) for the period | 9904 | €34,182 | €30,980 | -€3,202 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,182 | €30,980 | -€3,202 | -9.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.