AMI: 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.
AMI
Largest movements
- Cash +€104,271
up €104,271 (+511.1%), from €20,401 to €124,672
mainly Net result for the year (+€74,285) and Current investments (+€69,696)
- Current investments -€69,696
down €69,696 (-17.4%), from €401,274 to €331,578
- Deferred charges and accrued income +€34,945
up €34,945 (+1848.7%), from €1,890 to €36,836
- Receivables after one year -€33,333
down €33,333 (-50.0%), from €66,667 to €33,333
- Other debts +€20,035
up €20,035 (+19.0%), from €105,321 to €125,357
- Reserves +€12,442
up €12,442 (+2.5%), from €499,919 to €512,361
of which Distributable reserves: +€12,442
- Gross operating margin +€10,170
up €10,170 (+8.6%), from €118,714 to €128,884
- Financial income -€5,828
down €5,828 (-34.4%), from €16,965 to €11,137
- Taxes +€2,747
up €2,747 (+7.9%), from €34,944 to €37,691
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 | €777,060 | €808,185 | +€31,125 | +4.0% |
| Fixed assets | 21/28 | €283,328 | €278,267 | -€5,061 | -1.8% |
| Tangible fixed assets | 22/27 | €174,615 | €169,554 | -€5,061 | -2.9% |
| Land and buildings | 22 | €171,633 | €158,632 | -€13,001 | -7.6% |
| Furniture and vehicles | 24 | €2,982 | €10,921 | +€7,940 | +266.3% |
| Financial fixed assets | 28 | €108,713 | €108,713 | = | 0.0% |
| Current assets | 29/58 | €493,732 | €529,918 | +€36,186 | +7.3% |
| Amounts receivable after more than one year | 29 | €66,667 | €33,333 | -€33,333 | -50.0% |
| Other amounts receivable | 291 | €66,667 | €33,333 | -€33,333 | -50.0% |
| Amounts receivable within one year | 40/41 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 41 | €3,500 | €3,500 | = | 0.0% |
| Current investments | 50/53 | €401,274 | €331,578 | -€69,696 | -17.4% |
| Cash at bank and in hand | 54/58 | €20,401 | €124,672 | +€104,271 | +511.1% |
| Deferred charges and accrued income | 490/1 | €1,890 | €36,836 | +€34,945 | +1848.7% |
| Total equity and liabilities | 10/49 | €777,060 | €808,185 | +€31,125 | +4.0% |
| Equity | 10/15 | €658,182 | €670,625 | +€12,442 | +1.9% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €499,919 | €512,361 | +€12,442 | +2.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €499,919 | €512,361 | +€12,442 | +2.5% |
| Profit (loss) carried forward | 14 | €108,664 | €108,664 | = | 0.0% |
| Amounts payable | 17/49 | €118,877 | €137,560 | +€18,683 | +15.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €118,877 | €137,560 | +€18,683 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €4,080 | €0 | -€4,080 | -100.0% |
| Trade debts | 44 | €4,018 | €2,935 | -€1,082 | -26.9% |
| Suppliers | 440/4 | €4,018 | €2,935 | -€1,082 | -26.9% |
| Taxes, remuneration and social security | 45 | €5,458 | €9,268 | +€3,811 | +69.8% |
| Taxes | 450/3 | €5,458 | €9,268 | +€3,811 | +69.8% |
| Other amounts payable | 47/48 | €105,321 | €125,357 | +€20,035 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,086 | €15,563 | -€523 | -3.3% |
| Other operating charges | 640/8 | €7,198 | €7,720 | +€522 | +7.2% |
| Gross operating margin | 9900 | €118,714 | €128,884 | +€10,170 | +8.6% |
| Operating profit (loss) | 9901 | €95,429 | €105,601 | +€10,172 | +10.7% |
| Financial income | 75/76B | €16,965 | €11,137 | -€5,828 | -34.4% |
| Recurring financial income | 75 | €16,965 | €11,137 | -€5,828 | -34.4% |
| Financial charges | 65/66B | €4,571 | €4,762 | +€191 | +4.2% |
| Recurring financial charges | 65 | €4,571 | €4,762 | +€191 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €107,823 | €111,976 | +€4,153 | +3.9% |
| Income taxes | 67/77 | €34,944 | €37,691 | +€2,747 | +7.9% |
| Profit (loss) for the period | 9904 | €72,879 | €74,285 | +€1,406 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,879 | €74,285 | +€1,406 | +1.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.