AMIKO: 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.
AMIKO
Largest movements
- Cash -€39,361
down €39,361 (-33.2%), from €118,539 to €79,178
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€18,958)
- Receivables after one year -€25,000
down €25,000 (-16.7%), from €150,000 to €125,000
- Tangible fixed assets -€19,263
down €19,263 (-8.3%), from €233,106 to €213,842
of which Land and buildings: -€16,434
- Receivables within one year -€10,104
down €10,104 (-11.2%), from €90,059 to €79,955
of which Trade receivables: -€7,190
- Deferred charges and accrued income +€9,604
up €9,604 (+406.6%), from €2,362 to €11,965
- Profit (loss) carried forward -€42,056
down €42,056 (-10.1%), from €417,832 to €375,776
- Debts after one year -€18,958
down €18,958 (-100.0%), from €18,958 to €0
- Current portion of long-term debt -€15,137
down €15,137 (-44.4%), from €34,096 to €18,958
- Gross operating margin -€130,031
down €130,031 (-56.5%), from €230,097 to €100,066
- Taxes -€31,900
down €31,900 (-61.1%), from €52,215 to €20,315
- Financial charges -€3,445
down €3,445 (-55.6%), from €6,195 to €2,750
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 | €596,650 | €518,446 | -€78,204 | -13.1% |
| Fixed assets | 21/28 | €233,106 | €213,842 | -€19,263 | -8.3% |
| Tangible fixed assets | 22/27 | €233,106 | €213,842 | -€19,263 | -8.3% |
| Land and buildings | 22 | €223,358 | €206,923 | -€16,434 | -7.4% |
| Plant, machinery and equipment | 23 | €2,930 | €2,332 | -€598 | -20.4% |
| Furniture and vehicles | 24 | €6,819 | €4,587 | -€2,231 | -32.7% |
| Current assets | 29/58 | €363,544 | €304,603 | -€58,941 | -16.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Trade receivables | 290 | €150,000 | €125,000 | -€25,000 | -16.7% |
| Stocks and contracts in progress | 3 | €2,585 | €8,505 | +€5,920 | +229.0% |
| Stocks | 30/36 | €2,585 | €8,505 | +€5,920 | +229.0% |
| Amounts receivable within one year | 40/41 | €90,059 | €79,955 | -€10,104 | -11.2% |
| Trade receivables | 40 | €10,245 | €3,055 | -€7,190 | -70.2% |
| Other amounts receivable | 41 | €79,813 | €76,900 | -€2,913 | -3.7% |
| Cash at bank and in hand | 54/58 | €118,539 | €79,178 | -€39,361 | -33.2% |
| Deferred charges and accrued income | 490/1 | €2,362 | €11,965 | +€9,604 | +406.6% |
| Total equity and liabilities | 10/49 | €596,650 | €518,446 | -€78,204 | -13.1% |
| Equity | 10/15 | €425,889 | €383,833 | -€42,056 | -9.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €417,832 | €375,776 | -€42,056 | -10.1% |
| Amounts payable | 17/49 | €170,761 | €134,613 | -€36,148 | -21.2% |
| Amounts payable after more than one year | 17 | €18,958 | €0 | -€18,958 | -100.0% |
| Financial debts | 170/4 | €18,958 | €0 | -€18,958 | -100.0% |
| Amounts payable within one year | 42/48 | €146,303 | €131,863 | -€14,440 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €34,096 | €18,958 | -€15,137 | -44.4% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €7,431 | €6,583 | -€848 | -11.4% |
| Suppliers | 440/4 | €7,431 | €6,583 | -€848 | -11.4% |
| Taxes, remuneration and social security | 45 | €4,776 | €6,322 | +€1,546 | +32.4% |
| Taxes | 450/3 | €4,776 | €6,322 | +€1,546 | +32.4% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,500 | €2,750 | -€2,750 | -50.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,974 | €19,263 | -€1,710 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,356 | €3,562 | +€206 | +6.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €230,097 | €100,066 | -€130,031 | -56.5% |
| Operating profit (loss) | 9901 | €205,767 | €77,241 | -€128,526 | -62.5% |
| Financial income | 75/76B | €4,421 | €3,768 | -€653 | -14.8% |
| Recurring financial income | 75 | €4,421 | €3,768 | -€653 | -14.8% |
| Financial charges | 65/66B | €6,195 | €2,750 | -€3,445 | -55.6% |
| Recurring financial charges | 65 | €6,195 | €2,750 | -€3,445 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €203,993 | €78,259 | -€125,734 | -61.6% |
| Income taxes | 67/77 | €52,215 | €20,315 | -€31,900 | -61.1% |
| Profit (loss) for the period | 9904 | €151,778 | €57,944 | -€93,834 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,778 | €57,944 | -€93,834 | -61.8% |
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.