AMICA: 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.
AMICA
Largest movements
- Receivables within one year -€5,983
down €5,983 (-38.3%), from €15,615 to €9,632
of which Trade receivables: -€6,054
- Cash -€973
down €973 (-7.5%), from €12,920 to €11,947
mainly Contributions, distributions and other (-€4,862) and Other debts (-€3,331)
- Tangible fixed assets +€899
up €899 (+329%), from €273 to €1,172
- Other debts -€3,331
down €3,331 (-61.0%), from €5,461 to €2,130
- Tax, wage and social debts -€2,763
down €2,763 (-60.3%), from €4,581 to €1,818
- Gross operating margin -€6,231
down €6,231 (-43.2%), from €14,412 to €8,181
- Taxes -€1,223
down €1,223 (-33.3%), from €3,670 to €2,447
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,808 | €22,751 | -€6,057 | -21.0% |
| Fixed assets | 21/28 | €273 | €1,172 | +€899 | +329% |
| Tangible fixed assets | 22/27 | €273 | €1,172 | +€899 | +329% |
| Furniture and vehicles | 24 | €273 | €1,172 | +€899 | +329% |
| Current assets | 29/58 | €28,535 | €21,579 | -€6,956 | -24.4% |
| Amounts receivable within one year | 40/41 | €15,615 | €9,632 | -€5,983 | -38.3% |
| Trade receivables | 40 | €15,366 | €9,312 | -€6,054 | -39.4% |
| Other amounts receivable | 41 | €249 | €320 | +€71 | +28.5% |
| Cash at bank and in hand | 54/58 | €12,920 | €11,947 | -€973 | -7.5% |
| Total equity and liabilities | 10/49 | €28,808 | €22,751 | -€6,057 | -21.0% |
| Equity | 10/15 | €18,165 | €18,165 | = | 0.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €11,960 | €11,960 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,689 | €3,689 | = | 0.0% |
| Distributable reserves | 133 | €8,271 | €8,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,643 | €4,586 | -€6,057 | -56.9% |
| Amounts payable within one year | 42/48 | €10,643 | €4,586 | -€6,057 | -56.9% |
| Trade debts | 44 | €601 | €638 | +€37 | +6.2% |
| Suppliers | 440/4 | €601 | €638 | +€37 | +6.2% |
| Taxes, remuneration and social security | 45 | €4,581 | €1,818 | -€2,763 | -60.3% |
| Taxes | 450/3 | €4,581 | €1,818 | -€2,763 | -60.3% |
| Other amounts payable | 47/48 | €5,461 | €2,130 | -€3,331 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €298 | +€5 | +1.7% |
| Other operating charges | 640/8 | €619 | €636 | +€17 | +2.7% |
| Gross operating margin | 9900 | €14,412 | €8,181 | -€6,231 | -43.2% |
| Operating profit (loss) | 9901 | €13,499 | €7,247 | -€6,252 | -46.3% |
| Financial income | 75/76B | €185 | €186 | +€1 | +0.4% |
| Recurring financial income | 75 | €185 | €186 | +€1 | +0.4% |
| Financial charges | 65/66B | €125 | €123 | -€1 | -0.9% |
| Recurring financial charges | 65 | €125 | €123 | -€1 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €13,560 | €7,309 | -€6,250 | -46.1% |
| Income taxes | 67/77 | €3,670 | €2,447 | -€1,223 | -33.3% |
| Profit (loss) for the period | 9904 | €9,890 | €4,862 | -€5,027 | -50.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,890 | €4,862 | -€5,027 | -50.8% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.