AMEFIS: 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.
AMEFIS
Largest movements
- Intangible fixed assets -€18,597
down €18,597 (-15.0%), from €123,808 to €105,210
- Receivables within one year +€16,698
up €16,698 (+712.2%), from €2,344 to €19,042
of which Trade receivables: +€16,756
- Cash +€2,970
up €2,970 (+113.7%), from €2,612 to €5,582
mainly Other debts (+€38,029) and Depreciation (+€36,751)
- Profit (loss) carried forward -€39,883
down €39,883 (-55.2%), from -€72,280 to -€112,163
- Other debts +€38,029
up €38,029 (+25.0%), from €152,377 to €190,406
- Tax, wage and social debts +€2,872
up €2,872 (+543.6%), from €528 to €3,400
- Gross operating margin +€16,186
up €16,186, from -€15,473 to €713
- Depreciation +€7,175
up €7,175 (+24.3%), from €29,576 to €36,751
- Financial charges +€1,140
up €1,140 (+54.3%), from €2,101 to €3,241
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 | €132,379 | €133,261 | +€882 | +0.7% |
| Fixed assets | 21/28 | €125,119 | €105,914 | -€19,205 | -15.3% |
| Intangible fixed assets | 21 | €123,808 | €105,210 | -€18,597 | -15.0% |
| Tangible fixed assets | 22/27 | €1,312 | €704 | -€608 | -46.3% |
| Furniture and vehicles | 24 | €1,312 | €704 | -€608 | -46.3% |
| Current assets | 29/58 | €7,259 | €27,346 | +€20,087 | +276.7% |
| Amounts receivable within one year | 40/41 | €2,344 | €19,042 | +€16,698 | +712.2% |
| Trade receivables | 40 | €2,286 | €19,042 | +€16,756 | +733.1% |
| Other amounts receivable | 41 | €59 | - | -€59 | |
| Cash at bank and in hand | 54/58 | €2,612 | €5,582 | +€2,970 | +113.7% |
| Deferred charges and accrued income | 490/1 | €2,303 | €2,721 | +€419 | +18.2% |
| Total equity and liabilities | 10/49 | €132,379 | €133,261 | +€882 | +0.7% |
| Equity | 10/15 | -€22,280 | -€62,163 | -€39,883 | -179.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,280 | -€112,163 | -€39,883 | -55.2% |
| Amounts payable | 17/49 | €154,659 | €195,424 | +€40,765 | +26.4% |
| Amounts payable within one year | 42/48 | €154,659 | €195,424 | +€40,765 | +26.4% |
| Trade debts | 44 | €1,753 | €1,617 | -€136 | -7.8% |
| Suppliers | 440/4 | €1,753 | €1,617 | -€136 | -7.8% |
| Taxes, remuneration and social security | 45 | €528 | €3,400 | +€2,872 | +543.6% |
| Taxes | 450/3 | €528 | €3,400 | +€2,872 | +543.6% |
| Other amounts payable | 47/48 | €152,377 | €190,406 | +€38,029 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,576 | €36,751 | +€7,175 | +24.3% |
| Other operating charges | 640/8 | €93 | €230 | +€137 | +147.3% |
| Gross operating margin | 9900 | -€15,473 | €713 | +€16,186 | |
| Operating profit (loss) | 9901 | -€45,142 | -€36,267 | +€8,874 | +19.7% |
| Financial income | 75/76B | €60 | €0 | -€60 | -99.4% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -99.4% |
| Financial charges | 65/66B | €2,101 | €3,241 | +€1,140 | +54.3% |
| Recurring financial charges | 65 | €2,101 | €3,241 | +€1,140 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,182 | -€39,508 | +€7,675 | +16.3% |
| Income taxes | 67/77 | €228 | €375 | +€148 | +65.0% |
| Profit (loss) for the period | 9904 | -€47,410 | -€39,883 | +€7,527 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,410 | -€39,883 | +€7,527 | +15.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.