AMENTIS: 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.
AMENTIS
Largest movements
- Current investments +€54,120
up €54,120 (+187.4%), from €28,880 to €83,000
- Receivables within one year +€10,023
up €10,023 (+23.5%), from €42,622 to €52,645
of which Trade receivables: +€11,733
- Cash -€2,937
down €2,937 (-3.6%), from €80,963 to €78,027
mainly Current investments (-€54,120) and Receivables within one year (-€10,023)
- Reserves +€50,000
up €50,000 (+36.3%), from €137,590 to €187,590
of which Tax-exempt reserves: +€185,730
- Trade debts +€3,677
up €3,677, from €0 to €3,677
- Other debts +€3,566
up €3,566, from €0 to €3,566
- Tax, wage and social debts +€2,801
up €2,801 (+27.7%), from €10,102 to €12,903
of which Remuneration and social security: +€3,150
- Gross operating margin +€9,676
up €9,676 (+16.3%), from €59,235 to €68,911
- Financial income +€2,581
up €2,581 (+332.0%), from €778 to €3,359
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 | €158,714 | €218,988 | +€60,275 | +38.0% |
| Fixed assets | 21/28 | €2,916 | €3,502 | +€586 | +20.1% |
| Tangible fixed assets | 22/27 | €2,916 | €3,502 | +€586 | +20.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,916 | €3,502 | +€586 | +20.1% |
| Current assets | 29/58 | €155,797 | €215,486 | +€59,689 | +38.3% |
| Amounts receivable within one year | 40/41 | €42,622 | €52,645 | +€10,023 | +23.5% |
| Trade receivables | 40 | €30,912 | €42,645 | +€11,733 | +38.0% |
| Other amounts receivable | 41 | €11,710 | €10,000 | -€1,710 | -14.6% |
| Current investments | 50/53 | €28,880 | €83,000 | +€54,120 | +187.4% |
| Cash at bank and in hand | 54/58 | €80,963 | €78,027 | -€2,937 | -3.6% |
| Deferred charges and accrued income | 490/1 | €3,332 | €1,815 | -€1,517 | -45.5% |
| Total equity and liabilities | 10/49 | €158,714 | €218,988 | +€60,275 | +38.0% |
| Equity | 10/15 | €148,611 | €198,843 | +€50,231 | +33.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,590 | €187,590 | +€50,000 | +36.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €185,730 | +€185,730 | |
| Distributable reserves | 133 | €135,730 | - | -€135,730 | |
| Profit (loss) carried forward | 14 | €4,821 | €5,053 | +€231 | +4.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,102 | €20,146 | +€10,043 | +99.4% |
| Amounts payable within one year | 42/48 | €10,102 | €20,146 | +€10,043 | +99.4% |
| Trade debts | 44 | €0 | €3,677 | +€3,677 | |
| Suppliers | 440/4 | €0 | €3,677 | +€3,677 | |
| Taxes, remuneration and social security | 45 | €10,102 | €12,903 | +€2,801 | +27.7% |
| Taxes | 450/3 | €10,102 | €9,753 | -€349 | -3.5% |
| Remuneration and social security | 454/9 | €0 | €3,150 | +€3,150 | |
| Other amounts payable | 47/48 | €0 | €3,566 | +€3,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €684 | €1,330 | +€646 | +94.6% |
| Other operating charges | 640/8 | €921 | €813 | -€109 | -11.8% |
| Gross operating margin | 9900 | €59,235 | €68,911 | +€9,676 | +16.3% |
| Operating profit (loss) | 9901 | €57,630 | €66,769 | +€9,138 | +15.9% |
| Financial income | 75/76B | €778 | €3,359 | +€2,581 | +332.0% |
| Recurring financial income | 75 | €778 | €3,359 | +€2,581 | +332.0% |
| Financial charges | 65/66B | €328 | €171 | -€157 | -47.9% |
| Recurring financial charges | 65 | €328 | €171 | -€157 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | €58,080 | €69,957 | +€11,877 | +20.4% |
| Income taxes | 67/77 | €19,791 | €19,726 | -€66 | -0.3% |
| Profit (loss) for the period | 9904 | €38,289 | €50,231 | +€11,943 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,289 | €50,231 | +€11,943 | +31.2% |
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 9 October 2026 via checked.be.