AMCY: 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.
AMCY
Largest movements
- Tangible fixed assets -€10,708
down €10,708 (-55.1%), from €19,443 to €8,736
- Cash +€5,081
up €5,081 (+5.7%), from €88,689 to €93,769
mainly Net result for the year (+€13,711) and Depreciation (+€10,708)
- Stocks and contracts +€4,636
up €4,636 (+35.0%), from €13,237 to €17,874
- Current investments +€3,626
up €3,626 (+45.0%), from €8,060 to €11,686
- Deferred charges and accrued income -€2,699
down €2,699 (-55.9%), from €4,831 to €2,132
- Tax, wage and social debts -€16,561
down €16,561 (-43.9%), from €37,748 to €21,187
of which Taxes: -€16,719
- Reserves +€13,711
up €13,711 (+29.6%), from €46,252 to €59,963
of which Distributable reserves: +€13,711
- Trade debts +€1,764
up €1,764 (+5.5%), from €31,963 to €33,727
- Gross operating margin -€52,012
down €52,012 (-29.1%), from €178,814 to €126,801
- Staff costs -€10,449
down €10,449 (-10.1%), from €103,598 to €93,149
- Taxes -€3,981
down €3,981 (-38.4%), from €10,364 to €6,383
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 | €142,395 | €142,666 | +€271 | +0.2% |
| Fixed assets | 21/28 | €25,325 | €14,657 | -€10,668 | -42.1% |
| Tangible fixed assets | 22/27 | €19,443 | €8,736 | -€10,708 | -55.1% |
| Land and buildings | 22 | €270 | €45 | -€226 | -83.5% |
| Plant, machinery and equipment | 23 | €10,820 | €6,374 | -€4,446 | -41.1% |
| Furniture and vehicles | 24 | €6,002 | €1,130 | -€4,872 | -81.2% |
| Other tangible fixed assets | 26 | €2,350 | €1,187 | -€1,164 | -49.5% |
| Financial fixed assets | 28 | €5,881 | €5,921 | +€40 | +0.7% |
| Current assets | 29/58 | €117,070 | €128,009 | +€10,939 | +9.3% |
| Stocks and contracts in progress | 3 | €13,237 | €17,874 | +€4,636 | +35.0% |
| Stocks | 30/36 | €13,237 | €17,874 | +€4,636 | +35.0% |
| Amounts receivable within one year | 40/41 | €2,253 | €2,547 | +€295 | +13.1% |
| Trade receivables | 40 | €854 | €586 | -€268 | -31.3% |
| Other amounts receivable | 41 | €1,399 | €1,961 | +€562 | +40.2% |
| Current investments | 50/53 | €8,060 | €11,686 | +€3,626 | +45.0% |
| Cash at bank and in hand | 54/58 | €88,689 | €93,769 | +€5,081 | +5.7% |
| Deferred charges and accrued income | 490/1 | €4,831 | €2,132 | -€2,699 | -55.9% |
| Total equity and liabilities | 10/49 | €142,395 | €142,666 | +€271 | +0.2% |
| Equity | 10/15 | €64,844 | €78,555 | +€13,711 | +21.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,252 | €59,963 | +€13,711 | +29.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €46,252 | €59,963 | +€13,711 | +29.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €77,550 | €64,111 | -€13,440 | -17.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €77,150 | €64,111 | -€13,040 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €595 | €0 | -€595 | -100% |
| Financial debts | 43 | €288 | €1,462 | +€1,174 | +408% |
| Credit institutions | 430/8 | €288 | €1,462 | +€1,174 | +408% |
| Trade debts | 44 | €31,963 | €33,727 | +€1,764 | +5.5% |
| Suppliers | 440/4 | €31,963 | €33,727 | +€1,764 | +5.5% |
| Taxes, remuneration and social security | 45 | €37,748 | €21,187 | -€16,561 | -43.9% |
| Taxes | 450/3 | €22,679 | €5,961 | -€16,719 | -73.7% |
| Remuneration and social security | 454/9 | €15,068 | €15,226 | +€158 | +1.0% |
| Other amounts payable | 47/48 | €6,557 | €7,735 | +€1,178 | +18.0% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Remuneration, social security and pensions | 62 | €103,598 | €93,149 | -€10,449 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,819 | €10,708 | -€1,111 | -9.4% |
| Other operating charges | 640/8 | €2,473 | €1,619 | -€855 | -34.6% |
| Gross operating margin | 9900 | €178,814 | €126,801 | -€52,012 | -29.1% |
| Operating profit (loss) | 9901 | €60,923 | €21,326 | -€39,598 | -65.0% |
| Financial income | 75/76B | €371 | €66 | -€305 | -82.2% |
| Recurring financial income | 75 | €371 | €66 | -€305 | -82.2% |
| Financial charges | 65/66B | €1,299 | €1,298 | -€1 | -0.1% |
| Recurring financial charges | 65 | €1,299 | €1,298 | -€1 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €59,995 | €20,094 | -€39,902 | -66.5% |
| Income taxes | 67/77 | €10,364 | €6,383 | -€3,981 | -38.4% |
| Profit (loss) for the period | 9904 | €49,631 | €13,711 | -€35,921 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,631 | €13,711 | -€35,921 | -72.4% |
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 14 October 2026 via checked.be.