Amicus Consult: 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.
Amicus Consult
Largest movements
- Cash +€9,252
up €9,252 (+18.8%), from €49,088 to €58,340
mainly Net result for the year (+€37,811) and Tax, wage and social debts (+€10,986)
- Tangible fixed assets -€8,466
down €8,466 (-20.5%), from €41,358 to €32,892
- Deferred charges and accrued income -€1,055
no longer reported in 2025 (was €1,055)
- Other debts -€49,248
down €49,248 (-90.5%), from €54,420 to €5,172
- Profit (loss) carried forward +€37,811
new in 2025: €37,811
- Tax, wage and social debts +€10,986
up €10,986 (+69.8%), from €15,738 to €26,724
- Gross operating margin +€18,329
up €18,329 (+47.4%), from €38,646 to €56,976
- Depreciation +€7,677
up €7,677 (+973.5%), from €789 to €8,466
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 | €102,955 | €102,831 | -€124 | -0.1% |
| Fixed assets | 21/28 | €41,358 | €32,892 | -€8,466 | -20.5% |
| Tangible fixed assets | 22/27 | €41,358 | €32,892 | -€8,466 | -20.5% |
| Furniture and vehicles | 24 | €41,358 | €32,892 | -€8,466 | -20.5% |
| Current assets | 29/58 | €61,597 | €69,939 | +€8,342 | +13.5% |
| Amounts receivable within one year | 40/41 | €11,455 | €11,600 | +€145 | +1.3% |
| Trade receivables | 40 | €11,455 | €11,600 | +€145 | +1.3% |
| Cash at bank and in hand | 54/58 | €49,088 | €58,340 | +€9,252 | +18.8% |
| Deferred charges and accrued income | 490/1 | €1,055 | - | -€1,055 | |
| Total equity and liabilities | 10/49 | €102,955 | €102,831 | -€124 | -0.1% |
| Equity | 10/15 | €32,403 | €70,214 | +€37,811 | +116.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,403 | €27,403 | = | 0.0% |
| Distributable reserves | 133 | €27,403 | €27,403 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €37,811 | +€37,811 | |
| Amounts payable | 17/49 | €70,553 | €32,618 | -€37,935 | -53.8% |
| Amounts payable within one year | 42/48 | €70,553 | €32,618 | -€37,935 | -53.8% |
| Trade debts | 44 | €394 | €721 | +€327 | +82.9% |
| Suppliers | 440/4 | €394 | €721 | +€327 | +82.9% |
| Taxes, remuneration and social security | 45 | €15,738 | €26,724 | +€10,986 | +69.8% |
| Taxes | 450/3 | €15,738 | €26,724 | +€10,986 | +69.8% |
| Other amounts payable | 47/48 | €54,420 | €5,172 | -€49,248 | -90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €8,466 | +€7,677 | +973.5% |
| Other operating charges | 640/8 | €14 | €120 | +€106 | +730.4% |
| Gross operating margin | 9900 | €38,646 | €56,976 | +€18,329 | +47.4% |
| Operating profit (loss) | 9901 | €37,843 | €48,390 | +€10,546 | +27.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €228 | +€228 | |
| Recurring financial charges | 65 | - | €228 | +€228 | |
| Profit (loss) for the period before taxes | 9903 | €37,843 | €48,162 | +€10,319 | +27.3% |
| Income taxes | 67/77 | €10,441 | €10,351 | -€90 | -0.9% |
| Profit (loss) for the period | 9904 | €27,403 | €37,811 | +€10,408 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,403 | €37,811 | +€10,408 | +38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.