AMIFISC: 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.
AMIFISC
Largest movements
- Cash +€24,432
up €24,432 (+167.4%), from €14,596 to €39,028
mainly Net result for the year (+€13,989) and Depreciation (+€13,368)
- Tangible fixed assets -€13,368
down €13,368 (-8.7%), from €153,785 to €140,417
of which Land and buildings: -€8,717
- Receivables within one year -€6,291
down €6,291 (-41.1%), from €15,294 to €9,003
of which Trade receivables: -€5,878
- Reserves +€13,980
up €13,980 (+12.6%), from €111,041 to €125,021
- Debts after one year -€11,810
down €11,810 (-19.4%), from €60,934 to €49,124
- Trade debts +€4,134
up €4,134 (+206.0%), from €2,007 to €6,141
- Tax, wage and social debts -€2,106
no longer reported in 2025 (was €2,106)
- Gross operating margin -€1,268
down €1,268 (-3.0%), from €41,789 to €40,521
- Depreciation -€539
down €539 (-3.9%), from €13,907 to €13,368
- Financial charges -€437
down €437 (-10.7%), from €4,073 to €3,636
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 | €189,036 | €193,283 | +€4,247 | +2.2% |
| Fixed assets | 21/28 | €153,785 | €140,417 | -€13,368 | -8.7% |
| Tangible fixed assets | 22/27 | €153,785 | €140,417 | -€13,368 | -8.7% |
| Land and buildings | 22 | €123,563 | €114,846 | -€8,717 | -7.1% |
| Plant, machinery and equipment | 23 | €25,136 | €21,195 | -€3,941 | -15.7% |
| Furniture and vehicles | 24 | €5,086 | €4,376 | -€710 | -14.0% |
| Current assets | 29/58 | €35,251 | €52,866 | +€17,615 | +50.0% |
| Amounts receivable within one year | 40/41 | €15,294 | €9,003 | -€6,291 | -41.1% |
| Trade receivables | 40 | €14,317 | €8,439 | -€5,878 | -41.1% |
| Other amounts receivable | 41 | €977 | €564 | -€413 | -42.3% |
| Cash at bank and in hand | 54/58 | €14,596 | €39,028 | +€24,432 | +167.4% |
| Deferred charges and accrued income | 490/1 | €5,361 | €4,835 | -€526 | -9.8% |
| Total equity and liabilities | 10/49 | €189,036 | €193,283 | +€4,247 | +2.2% |
| Equity | 10/15 | €111,790 | €125,779 | +€13,989 | +12.5% |
| Reserves | 13 | €111,041 | €125,021 | +€13,980 | +12.6% |
| Distributable reserves | 133 | €111,041 | €125,021 | +€13,980 | +12.6% |
| Profit (loss) carried forward | 14 | €749 | €758 | +€9 | +1.2% |
| Amounts payable | 17/49 | €77,246 | €67,504 | -€9,742 | -12.6% |
| Amounts payable after more than one year | 17 | €60,934 | €49,124 | -€11,810 | -19.4% |
| Financial debts | 170/4 | €60,934 | €49,124 | -€11,810 | -19.4% |
| Amounts payable within one year | 42/48 | €16,269 | €18,353 | +€2,084 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €11,310 | €11,810 | +€500 | +4.4% |
| Trade debts | 44 | €2,007 | €6,141 | +€4,134 | +206.0% |
| Suppliers | 440/4 | €2,007 | €6,141 | +€4,134 | +206.0% |
| Taxes, remuneration and social security | 45 | €2,106 | - | -€2,106 | |
| Taxes | 450/3 | €2,106 | - | -€2,106 | |
| Other amounts payable | 47/48 | €846 | €402 | -€444 | -52.5% |
| Accrued charges and deferred income | 492/3 | €43 | €27 | -€16 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,907 | €13,368 | -€539 | -3.9% |
| Other operating charges | 640/8 | €2,521 | €2,647 | +€126 | +5.0% |
| Gross operating margin | 9900 | €41,789 | €40,521 | -€1,268 | -3.0% |
| Operating profit (loss) | 9901 | €25,361 | €24,506 | -€855 | -3.4% |
| Financial income | 75/76B | €72 | €125 | +€53 | +73.6% |
| Recurring financial income | 75 | €72 | €125 | +€53 | +73.6% |
| Financial charges | 65/66B | €4,073 | €3,636 | -€437 | -10.7% |
| Recurring financial charges | 65 | €4,073 | €3,636 | -€437 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €21,360 | €20,995 | -€365 | -1.7% |
| Income taxes | 67/77 | €7,172 | €7,006 | -€166 | -2.3% |
| Profit (loss) for the period | 9904 | €14,188 | €13,989 | -€199 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,188 | €13,989 | -€199 | -1.4% |
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 7 October 2026 via checked.be.