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
- Tangible fixed assets -€13,692
down €13,692 (-8.2%), from €167,885 to €154,193
of which Land and buildings: -€13,356
- Cash -€10,225
down €10,225 (-64.7%), from €15,795 to €5,570
mainly Debts after one year (-€20,838) and Net result for the year (-€8,891)
- Debts after one year -€20,838
down €20,838 (-13.1%), from €158,925 to €138,087
- Profit (loss) carried forward -€8,891
down €8,891 (-6.1%), from -€144,787 to -€153,678
- Trade debts +€4,102
up €4,102 (+15208.3%), from €27 to €4,129
- Gross operating margin +€600
up €600 (+6.7%), from €8,996 to €9,596
- Other operating charges -€352
down €352 (-8.6%), from €4,080 to €3,727
- Financial charges -€248
down €248 (-23.6%), from €1,052 to €804
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 | €190,856 | €167,588 | -€23,268 | -12.2% |
| Fixed assets | 21/28 | €167,885 | €154,193 | -€13,692 | -8.2% |
| Tangible fixed assets | 22/27 | €167,885 | €154,193 | -€13,692 | -8.2% |
| Land and buildings | 22 | €166,554 | €153,198 | -€13,356 | -8.0% |
| Plant, machinery and equipment | 23 | €1,330 | €995 | -€336 | -25.2% |
| Current assets | 29/58 | €22,971 | €13,396 | -€9,575 | -41.7% |
| Amounts receivable within one year | 40/41 | €6,050 | €6,648 | +€598 | +9.9% |
| Trade receivables | 40 | €6,050 | €6,608 | +€558 | +9.2% |
| Other amounts receivable | 41 | €0 | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €15,795 | €5,570 | -€10,225 | -64.7% |
| Deferred charges and accrued income | 490/1 | €1,126 | €1,178 | +€51 | +4.6% |
| Total equity and liabilities | 10/49 | €190,856 | €167,588 | -€23,268 | -12.2% |
| Equity | 10/15 | -€94,586 | -€103,477 | -€8,891 | -9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,801 | €37,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,801 | €37,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€144,787 | -€153,678 | -€8,891 | -6.1% |
| Amounts payable | 17/49 | €285,442 | €271,066 | -€14,376 | -5.0% |
| Amounts payable after more than one year | 17 | €158,925 | €138,087 | -€20,838 | -13.1% |
| Financial debts | 170/4 | €158,925 | €138,087 | -€20,838 | -13.1% |
| Amounts payable within one year | 42/48 | €126,453 | €132,912 | +€6,459 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €20,592 | €20,838 | +€246 | +1.2% |
| Trade debts | 44 | €27 | €4,129 | +€4,102 | +15208.3% |
| Suppliers | 440/4 | €27 | €4,129 | +€4,102 | +15208.3% |
| Taxes, remuneration and social security | 45 | €4,092 | €4,422 | +€330 | +8.1% |
| Taxes | 450/3 | €4,092 | €4,422 | +€330 | +8.1% |
| Other amounts payable | 47/48 | €101,743 | €103,524 | +€1,781 | +1.8% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,692 | €13,692 | = | 0.0% |
| Other operating charges | 640/8 | €4,080 | €3,727 | -€352 | -8.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €8,996 | €9,596 | +€600 | +6.7% |
| Operating profit (loss) | 9901 | -€8,776 | -€7,824 | +€952 | +10.9% |
| Financial income | 75/76B | €100 | €64 | -€36 | -36.0% |
| Recurring financial income | 75 | €100 | €64 | -€36 | -36.0% |
| Financial charges | 65/66B | €1,052 | €804 | -€248 | -23.6% |
| Recurring financial charges | 65 | €1,052 | €804 | -€248 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,729 | -€8,565 | +€1,164 | +12.0% |
| Income taxes | 67/77 | €378 | €327 | -€52 | -13.6% |
| Profit (loss) for the period | 9904 | -€10,107 | -€8,891 | +€1,216 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,107 | -€8,891 | +€1,216 | +12.0% |
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 7 October 2026 via checked.be.