Amici Latem: 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.
Amici Latem
Largest movements
- Tangible fixed assets +€151,386
new in 2025: €151,386
- Intangible fixed assets +€61,915
new in 2025: €61,915
- Receivables within one year +€31,052
up €31,052 (+6292.2%), from €494 to €31,545
of which Trade receivables: +€25,396
- Cash +€20,396
up €20,396, from €0 to €20,396
- Stocks and contracts +€20,135
new in 2025: €20,135
- Current portion of long-term debt +€85,000
up €85,000, from €0 to €85,000
- Debts after one year +€80,000
new in 2025: €80,000
- Trade debts +€65,698
up €65,698, from €0 to €65,698
- Other debts +€47,461
up €47,461 (+352.1%), from €13,480 to €60,941
- Profit (loss) carried forward +€10,929
up €10,929 (+17.4%), from -€62,866 to -€51,937
- Gross operating margin +€94,525
up €94,525, from -€4,430 to €90,094
- Depreciation +€47,140
new in 2025: €47,140
- Staff costs +€18,483
new in 2025: €18,483
- Financial charges +€9,816
up €9,816 (+2991.2%), from €328 to €10,145
- Other operating charges +€2,711
up €2,711 (+311.2%), from €871 to €3,582
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494 | €294,265 | +€293,771 | +59528.1% |
| Fixed assets | 21/28 | €0 | €220,201 | +€220,201 | |
| Intangible fixed assets | 21 | - | €61,915 | +€61,915 | |
| Tangible fixed assets | 22/27 | - | €151,386 | +€151,386 | |
| Plant, machinery and equipment | 23 | - | €50,003 | +€50,003 | |
| Furniture and vehicles | 24 | - | €28,303 | +€28,303 | |
| Other tangible fixed assets | 26 | - | €73,081 | +€73,081 | |
| Financial fixed assets | 28 | €0 | €6,900 | +€6,900 | |
| Current assets | 29/58 | €494 | €74,064 | +€73,570 | +14907.8% |
| Stocks and contracts in progress | 3 | - | €20,135 | +€20,135 | |
| Stocks | 30/36 | - | €20,135 | +€20,135 | |
| Amounts receivable within one year | 40/41 | €494 | €31,545 | +€31,052 | +6292.2% |
| Trade receivables | 40 | €0 | €25,396 | +€25,396 | |
| Other amounts receivable | 41 | €494 | €6,149 | +€5,656 | +1146.1% |
| Cash at bank and in hand | 54/58 | €0 | €20,396 | +€20,396 | |
| Deferred charges and accrued income | 490/1 | €0 | €1,988 | +€1,988 | |
| Total equity and liabilities | 10/49 | €494 | €294,265 | +€293,771 | +59528.1% |
| Equity | 10/15 | -€12,986 | -€2,057 | +€10,929 | +84.2% |
| Contributions | 10/11 | €49,880 | €49,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,866 | -€51,937 | +€10,929 | +17.4% |
| Amounts payable | 17/49 | €13,480 | €296,322 | +€282,842 | +2098.3% |
| Amounts payable after more than one year | 17 | - | €80,000 | +€80,000 | |
| Financial debts | 170/4 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €13,480 | €215,595 | +€202,116 | +1499.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | €85,000 | +€85,000 | |
| Trade debts | 44 | €0 | €65,698 | +€65,698 | |
| Suppliers | 440/4 | €0 | €65,698 | +€65,698 | |
| Advances received on contracts in progress | 46 | €0 | €3,131 | +€3,131 | |
| Taxes, remuneration and social security | 45 | €0 | €825 | +€825 | |
| Taxes | 450/3 | €0 | €825 | +€825 | |
| Other amounts payable | 47/48 | €13,480 | €60,941 | +€47,461 | +352.1% |
| Accrued charges and deferred income | 492/3 | - | €726 | +€726 | |
| Remuneration, social security and pensions | 62 | - | €18,483 | +€18,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €47,140 | +€47,140 | |
| Other operating charges | 640/8 | €871 | €3,582 | +€2,711 | +311.2% |
| Gross operating margin | 9900 | -€4,430 | €90,094 | +€94,525 | |
| Operating profit (loss) | 9901 | -€5,302 | €20,889 | +€26,191 | |
| Financial income | 75/76B | €10 | €192 | +€182 | +1743.8% |
| Recurring financial income | 75 | €10 | €192 | +€182 | +1743.8% |
| Financial charges | 65/66B | €328 | €10,145 | +€9,816 | +2991.2% |
| Recurring financial charges | 65 | €328 | €10,145 | +€9,816 | +2991.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,620 | €10,936 | +€16,556 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€5,620 | €10,929 | +€16,549 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,620 | €10,929 | +€16,549 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.