AMINE CONSULT: 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.
AMINE CONSULT
Largest movements
- Receivables within one year -€90,325
down €90,325 (-80.6%), from €112,042 to €21,717
of which Trade receivables: -€102,637
- Tangible fixed assets -€83,108
down €83,108 (-4.9%), from €1.7m to €1.6m
of which Land and buildings: -€66,730
- Cash +€63,405
up €63,405 (+167%), from €37,965 to €101,370
mainly Receivables within one year (+€90,325) and Depreciation (+€71,862)
- Debts after one year -€96,133
down €96,133 (-12.3%), from €779,779 to €683,646
- Tax, wage and social debts -€24,680
down €24,680 (-76.0%), from €32,461 to €7,781
- Gross operating margin -€140,362
down €140,362 (-55.1%), from €254,953 to €114,591
- Taxes -€39,434
down €39,434 (-93.3%), from €42,254 to €2,820
- Depreciation -€4,000
down €4,000 (-5.3%), from €75,862 to €71,862
- Financial charges -€3,390
down €3,390 (-9.2%), from €36,694 to €33,304
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.
Derived cash bridge
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 | €1,842,992 | €1,728,922 | -€114,070 | -6.2% |
| Fixed assets | 21/28 | €1,687,688 | €1,604,757 | -€82,931 | -4.9% |
| Tangible fixed assets | 22/27 | €1,684,674 | €1,601,567 | -€83,108 | -4.9% |
| Land and buildings | 22 | €1,663,778 | €1,597,048 | -€66,730 | -4.0% |
| Plant, machinery and equipment | 23 | €5,495 | €3,245 | -€2,250 | -40.9% |
| Furniture and vehicles | 24 | €15,402 | €1,274 | -€14,127 | -91.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,013 | €3,190 | +€177 | +5.9% |
| Current assets | 29/58 | €155,305 | €124,165 | -€31,140 | -20.1% |
| Amounts receivable within one year | 40/41 | €112,042 | €21,717 | -€90,325 | -80.6% |
| Trade receivables | 40 | €112,042 | €9,405 | -€102,637 | -91.6% |
| Other amounts receivable | 41 | €0 | €12,312 | +€12,312 | |
| Cash at bank and in hand | 54/58 | €37,965 | €101,370 | +€63,405 | +167% |
| Deferred charges and accrued income | 490/1 | €5,298 | €1,078 | -€4,220 | -79.6% |
| Total equity and liabilities | 10/49 | €1,842,992 | €1,728,922 | -€114,070 | -6.2% |
| Equity | 10/15 | €851,388 | €852,907 | +€1,519 | +0.2% |
| Contributions | 10/11 | €514,522 | €514,522 | = | 0.0% |
| Reserves | 13 | €336,866 | €338,385 | +€1,519 | +0.5% |
| Non-distributable reserves | 130/1 | €3,238 | €3,238 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,238 | €3,238 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,525 | €9,525 | = | 0.0% |
| Distributable reserves | 133 | €324,103 | €325,622 | +€1,519 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €113,423 | €113,423 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €113,423 | €113,423 | = | 0.0% |
| Pensions and similar obligations | 160 | €113,423 | €113,423 | = | 0.0% |
| Amounts payable | 17/49 | €878,181 | €762,592 | -€115,589 | -13.2% |
| Amounts payable after more than one year | 17 | €779,779 | €683,646 | -€96,133 | -12.3% |
| Financial debts | 170/4 | €779,779 | €683,646 | -€96,133 | -12.3% |
| Amounts payable within one year | 42/48 | €97,652 | €74,259 | -€23,393 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €45,051 | €46,133 | +€1,082 | +2.4% |
| Trade debts | 44 | €964 | €2,189 | +€1,225 | +127% |
| Suppliers | 440/4 | €964 | €2,189 | +€1,225 | +127% |
| Taxes, remuneration and social security | 45 | €32,461 | €7,781 | -€24,680 | -76.0% |
| Taxes | 450/3 | €32,461 | €7,781 | -€24,680 | -76.0% |
| Other amounts payable | 47/48 | €19,177 | €18,156 | -€1,021 | -5.3% |
| Accrued charges and deferred income | 492/3 | €750 | €4,687 | +€3,937 | +525% |
| Non-recurring operating income | 76A | - | €1,598 | +€1,598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,862 | €71,862 | -€4,000 | -5.3% |
| Other operating charges | 640/8 | €5,087 | €5,087 | +€0 | 0.0% |
| Gross operating margin | 9900 | €254,953 | €114,591 | -€140,362 | -55.1% |
| Operating profit (loss) | 9901 | €174,004 | €37,642 | -€136,362 | -78.4% |
| Financial income | 75/76B | €193 | €0 | -€193 | -100.0% |
| Recurring financial income | 75 | €193 | €0 | -€193 | -100.0% |
| Financial charges | 65/66B | €36,694 | €33,304 | -€3,390 | -9.2% |
| Recurring financial charges | 65 | €36,694 | €33,304 | -€3,390 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €137,504 | €4,339 | -€133,165 | -96.8% |
| Income taxes | 67/77 | €42,254 | €2,820 | -€39,434 | -93.3% |
| Profit (loss) for the period | 9904 | €95,250 | €1,519 | -€93,731 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,250 | €1,519 | -€93,731 | -98.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.