AMICUS SENIORUM: 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.
AMICUS SENIORUM
Largest movements
- Cash +€13,588
up €13,588 (+126%), from €10,765 to €24,353
mainly Net result for the year (+€16,433) and Depreciation (+€8,925)
- Tangible fixed assets -€7,556
down €7,556 (-33.0%), from €22,873 to €15,317
of which Furniture and vehicles: -€7,306
- Profit (loss) carried forward +€16,433
up €16,433 (+5.7%), from -€289,013 to -€272,581
- Trade debts -€10,179
down €10,179 (-11.8%), from €85,987 to €75,808
of which Suppliers: -€24,699
- Taxes +€5,770
up €5,770 (+130%), from €4,443 to €10,213
- Gross operating margin -€3,508
down €3,508 (-8.6%), from €40,813 to €37,305
- Depreciation +€1,107
up €1,107 (+14.2%), from €7,818 to €8,925
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 | €409,401 | €417,752 | +€8,352 | +2.0% |
| Fixed assets | 21/28 | €394,739 | €387,182 | -€7,556 | -1.9% |
| Tangible fixed assets | 22/27 | €22,873 | €15,317 | -€7,556 | -33.0% |
| Furniture and vehicles | 24 | €21,555 | €14,249 | -€7,306 | -33.9% |
| Other tangible fixed assets | 26 | €1,318 | €1,068 | -€250 | -19.0% |
| Financial fixed assets | 28 | €371,865 | €371,865 | = | 0.0% |
| Current assets | 29/58 | €14,662 | €30,570 | +€15,908 | +109% |
| Amounts receivable within one year | 40/41 | €3,086 | €3,135 | +€49 | +1.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,086 | €3,135 | +€49 | +1.6% |
| Cash at bank and in hand | 54/58 | €10,765 | €24,353 | +€13,588 | +126% |
| Deferred charges and accrued income | 490/1 | €811 | €3,082 | +€2,271 | +280% |
| Total equity and liabilities | 10/49 | €409,401 | €417,752 | +€8,352 | +2.0% |
| Equity | 10/15 | -€207,013 | -€190,581 | +€16,433 | +7.9% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,013 | -€272,581 | +€16,433 | +5.7% |
| Amounts payable | 17/49 | €616,414 | €608,333 | -€8,081 | -1.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €615,454 | €607,931 | -€7,523 | -1.2% |
| Trade debts | 44 | €85,987 | €75,808 | -€10,179 | -11.8% |
| Suppliers | 440/4 | €85,987 | €61,288 | -€24,699 | -28.7% |
| Bills of exchange payable | 441 | - | €14,520 | +€14,520 | |
| Taxes, remuneration and social security | 45 | €19,813 | €19,741 | -€72 | -0.4% |
| Taxes | 450/3 | €19,813 | €19,741 | -€72 | -0.4% |
| Other amounts payable | 47/48 | €509,654 | €512,382 | +€2,727 | +0.5% |
| Accrued charges and deferred income | 492/3 | €960 | €403 | -€557 | -58.1% |
| Non-recurring operating income | 76A | €571 | €0 | -€571 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,818 | €8,925 | +€1,107 | +14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,459 | €1,500 | +€41 | +2.8% |
| Gross operating margin | 9900 | €40,813 | €37,305 | -€3,508 | -8.6% |
| Operating profit (loss) | 9901 | €31,536 | €26,880 | -€4,656 | -14.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -64.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -64.3% |
| Financial charges | 65/66B | €508 | €234 | -€274 | -54.0% |
| Recurring financial charges | 65 | €508 | €234 | -€274 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €31,028 | €26,646 | -€4,383 | -14.1% |
| Income taxes | 67/77 | €4,443 | €10,213 | +€5,770 | +130% |
| Profit (loss) for the period | 9904 | €26,585 | €16,433 | -€10,153 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,585 | €16,433 | -€10,153 | -38.2% |
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 15 October 2026 via checked.be.