AMICHI CHANAZ: 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.
AMICHI CHANAZ
Largest movements
- Cash +€28,366
up €28,366 (+24.8%), from €114,607 to €142,973
mainly Net result for the year (+€39,805) and Tax, wage and social debts (+€16,790)
- Tangible fixed assets -€10,728
down €10,728 (-22.1%), from €48,581 to €37,853
- Deferred charges and accrued income +€4,575
up €4,575 (+82.1%), from €5,574 to €10,148
- Profit (loss) carried forward +€39,805
up €39,805 (+56.4%), from €70,630 to €110,435
- Other debts -€22,611
down €22,611 (-84.0%), from €26,917 to €4,306
- Tax, wage and social debts +€16,790
up €16,790 (+98.5%), from €17,055 to €33,845
of which Taxes: +€11,790
- Debts after one year -€12,212
down €12,212 (-32.1%), from €38,025 to €25,813
- Gross operating margin -€41,145
down €41,145 (-38.7%), from €106,388 to €65,243
- Taxes -€7,467
down €7,467 (-41.1%), from €18,156 to €10,689
- Other operating charges -€2,051
down €2,051 (-76.7%), from €2,674 to €624
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 | €168,761 | €190,974 | +€22,213 | +13.2% |
| Fixed assets | 21/28 | €48,581 | €37,853 | -€10,728 | -22.1% |
| Tangible fixed assets | 22/27 | €48,581 | €37,853 | -€10,728 | -22.1% |
| Furniture and vehicles | 24 | €48,581 | €37,853 | -€10,728 | -22.1% |
| Current assets | 29/58 | €120,180 | €153,121 | +€32,941 | +27.4% |
| Cash at bank and in hand | 54/58 | €114,607 | €142,973 | +€28,366 | +24.8% |
| Deferred charges and accrued income | 490/1 | €5,574 | €10,148 | +€4,575 | +82.1% |
| Total equity and liabilities | 10/49 | €168,761 | €190,974 | +€22,213 | +13.2% |
| Equity | 10/15 | €74,630 | €114,435 | +€39,805 | +53.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,630 | €110,435 | +€39,805 | +56.4% |
| Amounts payable | 17/49 | €94,131 | €76,539 | -€17,592 | -18.7% |
| Amounts payable after more than one year | 17 | €38,025 | €25,813 | -€12,212 | -32.1% |
| Financial debts | 170/4 | €38,025 | €25,813 | -€12,212 | -32.1% |
| Amounts payable within one year | 42/48 | €56,106 | €50,726 | -€5,380 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €11,771 | €12,212 | +€441 | +3.7% |
| Trade debts | 44 | €363 | €363 | = | 0.0% |
| Suppliers | 440/4 | €363 | €363 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,055 | €33,845 | +€16,790 | +98.5% |
| Taxes | 450/3 | €17,055 | €28,845 | +€11,790 | +69.1% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €26,917 | €4,306 | -€22,611 | -84.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,563 | €12,307 | -€256 | -2.0% |
| Other operating charges | 640/8 | €2,674 | €624 | -€2,051 | -76.7% |
| Gross operating margin | 9900 | €106,388 | €65,243 | -€41,145 | -38.7% |
| Operating profit (loss) | 9901 | €91,151 | €52,313 | -€38,837 | -42.6% |
| Financial charges | 65/66B | €2,365 | €1,819 | -€546 | -23.1% |
| Recurring financial charges | 65 | €2,365 | €1,819 | -€546 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €88,786 | €50,494 | -€38,292 | -43.1% |
| Income taxes | 67/77 | €18,156 | €10,689 | -€7,467 | -41.1% |
| Profit (loss) for the period | 9904 | €70,630 | €39,805 | -€30,825 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,630 | €39,805 | -€30,825 | -43.6% |
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 22 October 2026 via checked.be.