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
- Tangible fixed assets +€58,215
up €58,215 (+413.4%), from €14,082 to €72,297
of which Furniture and vehicles: +€55,664
- Cash +€41,754
up €41,754 (+22.2%), from €188,268 to €230,022
mainly Net result for the year (+€71,881) and Debts after one year (+€37,794)
- Reserves +€61,881
up €61,881 (+37.8%), from €163,849 to €225,730
of which Distributable reserves: +€61,881
- Debts after one year +€37,794
new in 2025: €37,794
- Other debts -€11,395
down €11,395 (-34.9%), from €32,635 to €21,240
- Current portion of long-term debt +€11,315
new in 2025: €11,315
- Gross operating margin +€8,481
up €8,481 (+9.0%), from €94,122 to €102,603
- Taxes -€4,959
down €4,959 (-18.0%), from €27,533 to €22,574
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 | €221,217 | €318,162 | +€96,945 | +43.8% |
| Fixed assets | 21/28 | €14,082 | €72,297 | +€58,215 | +413.4% |
| Tangible fixed assets | 22/27 | €14,082 | €72,297 | +€58,215 | +413.4% |
| Plant, machinery and equipment | 23 | €274 | €3,670 | +€3,397 | +1241.9% |
| Furniture and vehicles | 24 | €5,847 | €61,511 | +€55,664 | +952.1% |
| Other tangible fixed assets | 26 | €7,962 | €7,116 | -€846 | -10.6% |
| Current assets | 29/58 | €207,135 | €245,865 | +€38,730 | +18.7% |
| Amounts receivable within one year | 40/41 | €16,815 | €14,764 | -€2,051 | -12.2% |
| Trade receivables | 40 | €16,507 | €13,405 | -€3,102 | -18.8% |
| Other amounts receivable | 41 | €309 | €1,359 | +€1,051 | +340.5% |
| Cash at bank and in hand | 54/58 | €188,268 | €230,022 | +€41,754 | +22.2% |
| Deferred charges and accrued income | 490/1 | €2,051 | €1,079 | -€972 | -47.4% |
| Total equity and liabilities | 10/49 | €221,217 | €318,162 | +€96,945 | +43.8% |
| Equity | 10/15 | €179,949 | €241,830 | +€61,881 | +34.4% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Reserves | 13 | €163,849 | €225,730 | +€61,881 | +37.8% |
| Tax-exempt reserves | 132 | €257 | €257 | = | 0.0% |
| Distributable reserves | 133 | €163,591 | €225,472 | +€61,881 | +37.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,268 | €76,332 | +€35,064 | +85.0% |
| Amounts payable after more than one year | 17 | - | €37,794 | +€37,794 | |
| Financial debts | 170/4 | - | €37,794 | +€37,794 | |
| Amounts payable within one year | 42/48 | €39,474 | €37,162 | -€2,312 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €11,315 | +€11,315 | |
| Trade debts | 44 | €1,104 | €822 | -€282 | -25.6% |
| Suppliers | 440/4 | €1,104 | €822 | -€282 | -25.6% |
| Taxes, remuneration and social security | 45 | €5,735 | €3,785 | -€1,950 | -34.0% |
| Taxes | 450/3 | €5,735 | €3,785 | -€1,950 | -34.0% |
| Other amounts payable | 47/48 | €32,635 | €21,240 | -€11,395 | -34.9% |
| Accrued charges and deferred income | 492/3 | €1,794 | €1,376 | -€418 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,222 | €5,777 | +€556 | +10.6% |
| Other operating charges | 640/8 | €310 | €647 | +€336 | +108.4% |
| Gross operating margin | 9900 | €94,122 | €102,603 | +€8,481 | +9.0% |
| Operating profit (loss) | 9901 | €88,590 | €96,179 | +€7,589 | +8.6% |
| Financial charges | 65/66B | €1,863 | €1,724 | -€139 | -7.5% |
| Recurring financial charges | 65 | €1,863 | €1,724 | -€139 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €86,728 | €94,456 | +€7,728 | +8.9% |
| Income taxes | 67/77 | €27,533 | €22,574 | -€4,959 | -18.0% |
| Profit (loss) for the period | 9904 | €59,195 | €71,881 | +€12,687 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,195 | €71,881 | +€12,687 | +21.4% |
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 5 October 2026 via checked.be.