Amiaz: 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.
Amiaz
Largest movements
- Cash +€53,912
up €53,912 (+80.1%), from €67,307 to €121,218
mainly Net result for the year (+€56,020) and Trade debts (+€6,277)
- Receivables within one year +€1,945
up €1,945 (+8.9%), from €21,780 to €23,725
of which Other amounts receivable: +€14,942
- Reserves +€55,220
up €55,220 (+69.0%), from €79,979 to €135,199
- Trade debts +€6,277
up €6,277 (+2382.1%), from €264 to €6,541
- Other debts -€4,136
down €4,136 (-100.0%), from €4,136 to €0
- Gross operating margin -€28,087
down €28,087 (-27.6%), from €101,864 to €73,777
- Taxes -€5,178
down €5,178 (-24.9%), from €20,800 to €15,622
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 | €93,053 | €149,036 | +€55,983 | +60.2% |
| Fixed assets | 21/28 | €2,099 | €2,017 | -€82 | -3.9% |
| Tangible fixed assets | 22/27 | €2,099 | €2,017 | -€82 | -3.9% |
| Furniture and vehicles | 24 | €2,099 | €2,017 | -€82 | -3.9% |
| Current assets | 29/58 | €90,954 | €147,019 | +€56,065 | +61.6% |
| Amounts receivable within one year | 40/41 | €21,780 | €23,725 | +€1,945 | +8.9% |
| Trade receivables | 40 | €21,780 | €8,783 | -€12,997 | -59.7% |
| Other amounts receivable | 41 | - | €14,942 | +€14,942 | |
| Cash at bank and in hand | 54/58 | €67,307 | €121,218 | +€53,912 | +80.1% |
| Deferred charges and accrued income | 490/1 | €1,867 | €2,075 | +€208 | +11.1% |
| Total equity and liabilities | 10/49 | €93,053 | €149,036 | +€55,983 | +60.2% |
| Equity | 10/15 | €81,979 | €137,199 | +€55,220 | +67.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,979 | €135,199 | +€55,220 | +69.0% |
| Distributable reserves | 133 | €79,979 | €135,199 | +€55,220 | +69.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,074 | €11,837 | +€763 | +6.9% |
| Amounts payable within one year | 42/48 | €11,074 | €11,837 | +€763 | +6.9% |
| Trade debts | 44 | €264 | €6,541 | +€6,277 | +2382.1% |
| Suppliers | 440/4 | €264 | €6,541 | +€6,277 | +2382.1% |
| Taxes, remuneration and social security | 45 | €6,674 | €5,296 | -€1,378 | -20.6% |
| Taxes | 450/3 | €6,674 | €5,296 | -€1,378 | -20.6% |
| Other amounts payable | 47/48 | €4,136 | €0 | -€4,136 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €990 | +€229 | +30.0% |
| Other operating charges | 640/8 | €211 | €324 | +€112 | +53.0% |
| Gross operating margin | 9900 | €101,864 | €73,777 | -€28,087 | -27.6% |
| Operating profit (loss) | 9901 | €100,890 | €72,463 | -€28,427 | -28.2% |
| Financial income | 75/76B | - | €198 | +€198 | |
| Recurring financial income | 75 | - | €198 | +€198 | |
| Financial charges | 65/66B | €111 | €1,019 | +€907 | +816.4% |
| Recurring financial charges | 65 | €111 | €1,019 | +€907 | +816.4% |
| Profit (loss) for the period before taxes | 9903 | €100,779 | €71,642 | -€29,137 | -28.9% |
| Income taxes | 67/77 | €20,800 | €15,622 | -€5,178 | -24.9% |
| Profit (loss) for the period | 9904 | €79,979 | €56,020 | -€23,959 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,979 | €56,020 | -€23,959 | -30.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.