AMIGAS: 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.
AMIGAS
Largest movements
- Cash +€21,063
up €21,063 (+541.9%), from €3,887 to €24,950
mainly Current portion of long-term debt (+€16,829) and Net result for the year (+€15,180)
- Tangible fixed assets +€6,142
up €6,142 (+172.1%), from €3,569 to €9,712
of which Plant, machinery and equipment: +€3,706
- Intangible fixed assets -€5,000
down €5,000 (-26.7%), from €18,740 to €13,740
- Deferred charges and accrued income +€3,653
up €3,653 (+4302.4%), from €85 to €3,738
- Stocks and contracts -€2,281
down €2,281 (-56.3%), from €4,052 to €1,771
- Debts after one year -€24,619
no longer reported in 2025 (was €24,619)
- Current portion of long-term debt +€16,829
up €16,829 (+216.0%), from €7,790 to €24,619
- Profit (loss) carried forward +€15,180
up €15,180, from -€11,647 to €3,533
- Other debts +€13,094
new in 2025: €13,094
- Tax, wage and social debts +€6,321
up €6,321 (+295.3%), from €2,140 to €8,461
of which Remuneration and social security: +€3,834
- Gross operating margin +€34,343
up €34,343 (+1046.9%), from €3,280 to €37,623
- Staff costs +€6,794
up €6,794 (+219.6%), from €3,094 to €9,888
- Depreciation -€2,795
down €2,795 (-29.1%), from €9,620 to €6,825
- Other operating charges +€1,782
up €1,782 (+811.9%), from €220 to €2,002
- Financial charges +€1,295
up €1,295 (+103.2%), from €1,254 to €2,549
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 | €38,269 | €61,811 | +€23,542 | +61.5% |
| Fixed assets | 21/28 | €27,709 | €28,851 | +€1,142 | +4.1% |
| Intangible fixed assets | 21 | €18,740 | €13,740 | -€5,000 | -26.7% |
| Tangible fixed assets | 22/27 | €3,569 | €9,712 | +€6,142 | +172.1% |
| Plant, machinery and equipment | 23 | €796 | €4,502 | +€3,706 | +465.9% |
| Furniture and vehicles | 24 | €2,774 | €5,210 | +€2,436 | +87.8% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €10,560 | €32,960 | +€22,400 | +212.1% |
| Stocks and contracts in progress | 3 | €4,052 | €1,771 | -€2,281 | -56.3% |
| Stocks | 30/36 | €4,052 | €1,771 | -€2,281 | -56.3% |
| Amounts receivable within one year | 40/41 | €2,536 | €2,501 | -€36 | -1.4% |
| Trade receivables | 40 | - | €1,766 | +€1,766 | |
| Other amounts receivable | 41 | €2,536 | €735 | -€1,802 | -71.0% |
| Cash at bank and in hand | 54/58 | €3,887 | €24,950 | +€21,063 | +541.9% |
| Deferred charges and accrued income | 490/1 | €85 | €3,738 | +€3,653 | +4302.4% |
| Total equity and liabilities | 10/49 | €38,269 | €61,811 | +€23,542 | +61.5% |
| Equity | 10/15 | -€10,147 | €5,033 | +€15,180 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,647 | €3,533 | +€15,180 | |
| Amounts payable | 17/49 | €48,416 | €56,778 | +€8,362 | +17.3% |
| Amounts payable after more than one year | 17 | €24,619 | - | -€24,619 | |
| Financial debts | 170/4 | €24,619 | - | -€24,619 | |
| Amounts payable within one year | 42/48 | €18,197 | €56,473 | +€38,276 | +210.3% |
| Current portion of amounts payable after more than one year | 42 | €7,790 | €24,619 | +€16,829 | +216.0% |
| Trade debts | 44 | €8,266 | €10,298 | +€2,032 | +24.6% |
| Suppliers | 440/4 | €8,266 | €10,298 | +€2,032 | +24.6% |
| Taxes, remuneration and social security | 45 | €2,140 | €8,461 | +€6,321 | +295.3% |
| Taxes | 450/3 | €2,116 | €4,603 | +€2,487 | +117.5% |
| Remuneration and social security | 454/9 | €24 | €3,858 | +€3,834 | +15713.4% |
| Other amounts payable | 47/48 | - | €13,094 | +€13,094 | |
| Accrued charges and deferred income | 492/3 | €5,600 | €306 | -€5,294 | -94.5% |
| Remuneration, social security and pensions | 62 | €3,094 | €9,888 | +€6,794 | +219.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,620 | €6,825 | -€2,795 | -29.1% |
| Other operating charges | 640/8 | €220 | €2,002 | +€1,782 | +811.9% |
| Gross operating margin | 9900 | €3,280 | €37,623 | +€34,343 | +1046.9% |
| Operating profit (loss) | 9901 | -€9,653 | €18,908 | +€28,561 | |
| Financial income | 75/76B | €158 | €56 | -€102 | -64.5% |
| Recurring financial income | 75 | €158 | €56 | -€102 | -64.5% |
| Financial charges | 65/66B | €1,254 | €2,549 | +€1,295 | +103.2% |
| Recurring financial charges | 65 | €1,254 | €2,549 | +€1,295 | +103.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,750 | €16,415 | +€27,165 | |
| Income taxes | 67/77 | - | €1,235 | +€1,235 | |
| Profit (loss) for the period | 9904 | -€10,750 | €15,180 | +€25,930 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,750 | €15,180 | +€25,930 |
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 5 October 2026 via checked.be.