AMIGO: 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.
AMIGO
Largest movements
- Cash +€7,331
up €7,331 (+11.0%), from €66,478 to €73,809
mainly Net result for the year (+€10,082) and Depreciation (+€3,184)
- Current investments +€6,000
new in 2026: €6,000
- Tangible fixed assets -€3,184
down €3,184 (-8.0%), from €39,807 to €36,623
of which Land and buildings: -€3,184
- Reserves +€10,000
up €10,000 (+29.7%), from €33,650 to €43,650
of which Distributable reserves: +€10,000
- Gross operating margin +€251
up €251 (+1.2%), from €21,057 to €21,308
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,911 | €118,136 | +€10,225 | +9.5% |
| Fixed assets | 21/28 | €39,807 | €36,623 | -€3,184 | -8.0% |
| Tangible fixed assets | 22/27 | €39,807 | €36,623 | -€3,184 | -8.0% |
| Land and buildings | 22 | €39,807 | €36,623 | -€3,184 | -8.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €68,104 | €81,513 | +€13,409 | +19.7% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €66,478 | €73,809 | +€7,331 | +11.0% |
| Deferred charges and accrued income | 490/1 | €1,626 | €1,704 | +€78 | +4.8% |
| Total equity and liabilities | 10/49 | €107,911 | €118,136 | +€10,225 | +9.5% |
| Equity | 10/15 | €105,441 | €115,522 | +€10,082 | +9.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €33,650 | €43,650 | +€10,000 | +29.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €27,500 | €37,500 | +€10,000 | +36.4% |
| Profit (loss) carried forward | 14 | €10,291 | €10,372 | +€82 | +0.8% |
| Amounts payable | 17/49 | €2,470 | €2,614 | +€144 | +5.8% |
| Amounts payable within one year | 42/48 | €720 | €864 | +€144 | +19.9% |
| Trade debts | 44 | €144 | €175 | +€31 | +21.6% |
| Suppliers | 440/4 | €144 | €175 | +€31 | +21.6% |
| Taxes, remuneration and social security | 45 | €576 | €688 | +€112 | +19.5% |
| Taxes | 450/3 | €576 | €688 | +€112 | +19.5% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,299 | €3,184 | -€115 | -3.5% |
| Other operating charges | 640/8 | €3,151 | €3,249 | +€98 | +3.1% |
| Gross operating margin | 9900 | €21,057 | €21,308 | +€251 | +1.2% |
| Operating profit (loss) | 9901 | €14,607 | €14,875 | +€268 | +1.8% |
| Financial charges | 65/66B | €104 | €105 | +€2 | +1.4% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €14,504 | €14,770 | +€266 | +1.8% |
| Income taxes | 67/77 | €4,576 | €4,688 | +€112 | +2.5% |
| Profit (loss) for the period | 9904 | €9,928 | €10,082 | +€154 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,928 | €10,082 | +€154 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.