Ami Amis: 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.
Ami Amis
Largest movements
- Receivables within one year +€52,865
up €52,865 (+25.5%), from €207,233 to €260,097
of which Trade receivables: +€61,355
- Cash -€24,435
down €24,435 (-40.1%), from €60,909 to €36,474
mainly Receivables within one year (-€52,865) and Debts after one year (-€22,318)
- Tangible fixed assets -€5,349
down €5,349 (-54.9%), from €9,737 to €4,388
of which Plant, machinery and equipment: -€5,046
- Current portion of long-term debt +€44,722
up €44,722 (+389%), from €11,484 to €56,206
- Debts after one year -€22,318
down €22,318 (-20.9%), from €106,884 to €84,566
- Trade debts -€19,924
down €19,924 (-51.9%), from €38,371 to €18,447
- Reserves +€17,280
up €17,280 (+56.6%), from €30,506 to €47,786
- Other debts +€11,978
up €11,978 (+88.7%), from €13,505 to €25,483
- Gross operating margin +€81,952
up €81,952 (+32.7%), from €250,548 to €332,500
- Staff costs +€67,827
up €67,827 (+29.9%), from €226,688 to €294,515
- Taxes +€4,180
up €4,180 (+130%), from €3,223 to €7,403
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 | €277,879 | €300,960 | +€23,081 | +8.3% |
| Fixed assets | 21/28 | €9,737 | €4,388 | -€5,349 | -54.9% |
| Tangible fixed assets | 22/27 | €9,737 | €4,388 | -€5,349 | -54.9% |
| Plant, machinery and equipment | 23 | €7,332 | €2,286 | -€5,046 | -68.8% |
| Other tangible fixed assets | 26 | €2,405 | €2,102 | -€303 | -12.6% |
| Current assets | 29/58 | €268,142 | €296,571 | +€28,430 | +10.6% |
| Amounts receivable within one year | 40/41 | €207,233 | €260,097 | +€52,865 | +25.5% |
| Trade receivables | 40 | €196,977 | €258,332 | +€61,355 | +31.1% |
| Other amounts receivable | 41 | €10,255 | €1,765 | -€8,491 | -82.8% |
| Cash at bank and in hand | 54/58 | €60,909 | €36,474 | -€24,435 | -40.1% |
| Total equity and liabilities | 10/49 | €277,879 | €300,960 | +€23,081 | +8.3% |
| Equity | 10/15 | €32,506 | €49,786 | +€17,280 | +53.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,506 | €47,786 | +€17,280 | +56.6% |
| Distributable reserves | 133 | €30,506 | €47,786 | +€17,280 | +56.6% |
| Amounts payable | 17/49 | €245,373 | €251,174 | +€5,801 | +2.4% |
| Amounts payable after more than one year | 17 | €106,884 | €84,566 | -€22,318 | -20.9% |
| Financial debts | 170/4 | €106,884 | €84,566 | -€22,318 | -20.9% |
| Amounts payable within one year | 42/48 | €138,489 | €166,607 | +€28,119 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €11,484 | €56,206 | +€44,722 | +389% |
| Financial debts | 43 | €3,138 | €2,794 | -€344 | -11.0% |
| Credit institutions | 430/8 | €3,138 | €2,794 | -€344 | -11.0% |
| Trade debts | 44 | €38,371 | €18,447 | -€19,924 | -51.9% |
| Suppliers | 440/4 | €38,371 | €18,447 | -€19,924 | -51.9% |
| Taxes, remuneration and social security | 45 | €71,991 | €63,678 | -€8,313 | -11.5% |
| Taxes | 450/3 | €27,908 | €32,997 | +€5,089 | +18.2% |
| Remuneration and social security | 454/9 | €44,083 | €30,681 | -€13,402 | -30.4% |
| Other amounts payable | 47/48 | €13,505 | €25,483 | +€11,978 | +88.7% |
| Remuneration, social security and pensions | 62 | €226,688 | €294,515 | +€67,827 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,555 | €5,349 | -€1,206 | -18.4% |
| Other operating charges | 640/8 | €2,501 | €2,255 | -€246 | -9.8% |
| Gross operating margin | 9900 | €250,548 | €332,500 | +€81,952 | +32.7% |
| Operating profit (loss) | 9901 | €14,804 | €30,381 | +€15,577 | +105% |
| Financial income | 75/76B | €677 | €296 | -€382 | -56.4% |
| Recurring financial income | 75 | €677 | €296 | -€382 | -56.4% |
| Financial charges | 65/66B | €3,615 | €5,994 | +€2,379 | +65.8% |
| Recurring financial charges | 65 | €3,615 | €5,994 | +€2,379 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €11,867 | €24,683 | +€12,816 | +108% |
| Income taxes | 67/77 | €3,223 | €7,403 | +€4,180 | +130% |
| Profit (loss) for the period | 9904 | €8,643 | €17,280 | +€8,636 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,643 | €17,280 | +€8,636 | +99.9% |
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 21 October 2026 via checked.be.