AMIEBE: 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.
AMIEBE
Largest movements
- Tangible fixed assets +€67,709
up €67,709 (+23.9%), from €283,038 to €350,748
of which Land and buildings: +€43,712
- Receivables within one year +€51,378
up €51,378 (+191.8%), from €26,784 to €78,161
of which Trade receivables: +€46,887
- Cash +€21,630
up €21,630 (+46.7%), from €46,308 to €67,938
mainly Net result for the year (+€141,338) and Depreciation (+€45,988)
- Reserves +€141,338
up €141,338 (+55.1%), from €256,619 to €397,957
- Debts after one year -€23,301
down €23,301 (-35.3%), from €66,021 to €42,720
- Tax, wage and social debts +€20,684
up €20,684 (+389.3%), from €5,314 to €25,997
- Gross operating margin +€82,303
up €82,303 (+54.3%), from €151,473 to €233,776
- Depreciation +€23,151
up €23,151 (+101.4%), from €22,837 to €45,988
- Taxes +€15,628
up €15,628 (+57.1%), from €27,380 to €43,009
- Other operating charges -€4,599
down €4,599 (-83.9%), from €5,482 to €883
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 | €358,950 | €499,844 | +€140,894 | +39.3% |
| Formation expenses | 20 | €310 | €78 | -€232 | -74.8% |
| Fixed assets | 21/28 | €283,038 | €350,748 | +€67,709 | +23.9% |
| Tangible fixed assets | 22/27 | €283,038 | €350,748 | +€67,709 | +23.9% |
| Land and buildings | 22 | - | €43,712 | +€43,712 | |
| Furniture and vehicles | 24 | €146,175 | €182,046 | +€35,872 | +24.5% |
| Other tangible fixed assets | 26 | €136,864 | €124,989 | -€11,875 | -8.7% |
| Current assets | 29/58 | €75,602 | €149,018 | +€73,417 | +97.1% |
| Amounts receivable within one year | 40/41 | €26,784 | €78,161 | +€51,378 | +191.8% |
| Trade receivables | 40 | €26,217 | €73,104 | +€46,887 | +178.8% |
| Other amounts receivable | 41 | €567 | €5,057 | +€4,490 | +792.0% |
| Cash at bank and in hand | 54/58 | €46,308 | €67,938 | +€21,630 | +46.7% |
| Deferred charges and accrued income | 490/1 | €2,510 | €2,919 | +€408 | +16.3% |
| Total equity and liabilities | 10/49 | €358,950 | €499,844 | +€140,894 | +39.3% |
| Equity | 10/15 | €259,619 | €400,957 | +€141,338 | +54.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €256,619 | €397,957 | +€141,338 | +55.1% |
| Distributable reserves | 133 | €256,619 | €397,957 | +€141,338 | +55.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €99,331 | €98,887 | -€444 | -0.4% |
| Amounts payable after more than one year | 17 | €66,021 | €42,720 | -€23,301 | -35.3% |
| Financial debts | 170/4 | €66,021 | €42,720 | -€23,301 | -35.3% |
| Amounts payable within one year | 42/48 | €33,310 | €56,168 | +€22,858 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €23,301 | €23,301 | = | 0.0% |
| Trade debts | 44 | €194 | €2,031 | +€1,837 | +945.5% |
| Suppliers | 440/4 | €194 | €2,031 | +€1,837 | +945.5% |
| Taxes, remuneration and social security | 45 | €5,314 | €25,997 | +€20,684 | +389.3% |
| Taxes | 450/3 | €5,314 | €25,997 | +€20,684 | +389.3% |
| Other amounts payable | 47/48 | €4,501 | €4,838 | +€338 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,837 | €45,988 | +€23,151 | +101.4% |
| Other operating charges | 640/8 | €5,482 | €883 | -€4,599 | -83.9% |
| Gross operating margin | 9900 | €151,473 | €233,776 | +€82,303 | +54.3% |
| Operating profit (loss) | 9901 | €123,153 | €186,905 | +€63,751 | +51.8% |
| Financial income | 75/76B | €0 | €123 | +€123 | |
| Recurring financial income | 75 | €0 | €123 | +€123 | |
| Financial charges | 65/66B | €1,054 | €2,681 | +€1,627 | +154.4% |
| Recurring financial charges | 65 | €1,054 | €2,681 | +€1,627 | +154.4% |
| Profit (loss) for the period before taxes | 9903 | €122,099 | €184,347 | +€62,247 | +51.0% |
| Income taxes | 67/77 | €27,380 | €43,009 | +€15,628 | +57.1% |
| Profit (loss) for the period | 9904 | €94,719 | €141,338 | +€46,619 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,719 | €141,338 | +€46,619 | +49.2% |
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.