AMIFIE: 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.
AMIFIE
Largest movements
- Receivables within one year -€47,314
down €47,314 (-87.8%), from €53,901 to €6,587
of which Other amounts receivable: -€49,061
- Cash +€8,475
up €8,475 (+13.9%), from €60,976 to €69,450
mainly Receivables within one year (+€47,314) and Other debts (+€15,134)
- Deferred charges and accrued income -€5,981
down €5,981 (-52.7%), from €11,342 to €5,361
- Reserves -€65,609
down €65,609 (-52.0%), from €126,117 to €60,509
- Other debts +€15,134
up €15,134, from €0 to €15,134
- Tax, wage and social debts +€4,695
up €4,695 (+626%), from €750 to €5,445
of which Taxes: +€4,195
- Gross operating margin +€1,336
up €1,336 (+8.0%), from €16,752 to €18,088
- Taxes +€1,274
up €1,274 (+35.7%), from €3,571 to €4,845
- Depreciation -€1,138
down €1,138 (-51.6%), from €2,205 to €1,066
- Other operating charges +€400
up €400 (+11.2%), from €3,561 to €3,961
- Financial income -€204
down €204 (-29.1%), from €700 to €497
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 | €127,693 | €81,806 | -€45,887 | -35.9% |
| Fixed assets | 21/28 | €1,474 | €407 | -€1,066 | -72.4% |
| Tangible fixed assets | 22/27 | €1,474 | €407 | -€1,066 | -72.4% |
| Plant, machinery and equipment | 23 | €312 | €0 | -€312 | -100% |
| Furniture and vehicles | 24 | €1,162 | €407 | -€754 | -64.9% |
| Current assets | 29/58 | €126,219 | €81,399 | -€44,820 | -35.5% |
| Amounts receivable within one year | 40/41 | €53,901 | €6,587 | -€47,314 | -87.8% |
| Trade receivables | 40 | €4,840 | €6,587 | +€1,747 | +36.1% |
| Other amounts receivable | 41 | €49,061 | €0 | -€49,061 | -100% |
| Cash at bank and in hand | 54/58 | €60,976 | €69,450 | +€8,475 | +13.9% |
| Deferred charges and accrued income | 490/1 | €11,342 | €5,361 | -€5,981 | -52.7% |
| Total equity and liabilities | 10/49 | €127,693 | €81,806 | -€45,887 | -35.9% |
| Equity | 10/15 | €126,617 | €61,009 | -€65,609 | -51.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €126,117 | €60,509 | -€65,609 | -52.0% |
| Distributable reserves | 133 | €126,117 | €60,509 | -€65,609 | -52.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,075 | €20,797 | +€19,722 | +1,834% |
| Amounts payable within one year | 42/48 | €1,075 | €20,797 | +€19,722 | +1,834% |
| Trade debts | 44 | €325 | €219 | -€106 | -32.7% |
| Suppliers | 440/4 | €325 | €219 | -€106 | -32.7% |
| Taxes, remuneration and social security | 45 | €750 | €5,445 | +€4,695 | +626% |
| Taxes | 450/3 | €750 | €4,945 | +€4,195 | +559% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €0 | €15,134 | +€15,134 | |
| Non-recurring operating income | 76A | €2,896 | €0 | -€2,896 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,205 | €1,066 | -€1,138 | -51.6% |
| Other operating charges | 640/8 | €3,561 | €3,961 | +€400 | +11.2% |
| Gross operating margin | 9900 | €16,752 | €18,088 | +€1,336 | +8.0% |
| Operating profit (loss) | 9901 | €10,987 | €13,061 | +€2,074 | +18.9% |
| Financial income | 75/76B | €700 | €497 | -€204 | -29.1% |
| Recurring financial income | 75 | €700 | €497 | -€204 | -29.1% |
| Financial charges | 65/66B | €195 | €302 | +€108 | +55.4% |
| Recurring financial charges | 65 | €195 | €302 | +€108 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | €11,493 | €13,256 | +€1,763 | +15.3% |
| Income taxes | 67/77 | €3,571 | €4,845 | +€1,274 | +35.7% |
| Profit (loss) for the period | 9904 | €7,922 | €8,410 | +€488 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,922 | €8,410 | +€488 | +6.2% |
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.