Amintas: 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.
Amintas
Largest movements
- Cash +€2.3m
up €2.3m (+269.5%), from €836,614 to €3.1m
mainly Current investments (+€1.8m) and Receivables within one year (+€277,936)
- Current investments -€1.8m
down €1.8m (-100.0%), from €1.8m to €0
- Receivables within one year -€277,936
down €277,936 (-53.0%), from €523,986 to €246,051
of which Trade receivables: -€277,936
- Reserves +€145,300
up €145,300 (+2.0%), from €7.2m to €7.3m
of which Distributable reserves: +€145,300
- Gross operating margin -€377,730
down €377,730 (-49.8%), from €758,304 to €380,574
- Staff costs -€116,449
down €116,449 (-49.2%), from €236,484 to €120,035
- Depreciation -€63,952
down €63,952 (-50.0%), from €127,904 to €63,952
- Taxes -€45,991
down €45,991 (-45.7%), from €100,714 to €54,722
- Financial income -€16,418
down €16,418 (-48.3%), from €34,024 to €17,606
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,749,847 | €9,858,855 | +€109,008 | +1.1% |
| Fixed assets | 21/28 | €6,579,173 | €6,515,222 | -€63,952 | -1.0% |
| Tangible fixed assets | 22/27 | €4,070,920 | €4,006,968 | -€63,952 | -1.6% |
| Land and buildings | 22 | €4,070,920 | €4,006,968 | -€63,952 | -1.6% |
| Financial fixed assets | 28 | €2,508,253 | €2,508,253 | = | 0.0% |
| Current assets | 29/58 | €3,170,674 | €3,343,634 | +€172,960 | +5.5% |
| Amounts receivable within one year | 40/41 | €523,986 | €246,051 | -€277,936 | -53.0% |
| Trade receivables | 40 | €454,493 | €176,557 | -€277,936 | -61.2% |
| Other amounts receivable | 41 | €69,494 | €69,494 | = | 0.0% |
| Current investments | 50/53 | €1,800,000 | €0 | -€1.8m | -100.0% |
| Cash at bank and in hand | 54/58 | €836,614 | €3,091,067 | +€2.3m | +269.5% |
| Deferred charges and accrued income | 490/1 | €10,074 | €6,516 | -€3,558 | -35.3% |
| Total equity and liabilities | 10/49 | €9,749,847 | €9,858,855 | +€109,008 | +1.1% |
| Equity | 10/15 | €9,348,634 | €9,493,934 | +€145,300 | +1.6% |
| Contributions | 10/11 | €2,061,973 | €2,061,973 | = | 0.0% |
| Capital | 10 | €2,061,973 | €2,061,973 | = | 0.0% |
| Issued capital | 100 | €2,061,973 | €2,061,973 | = | 0.0% |
| Revaluation surpluses | 12 | €86,788 | €86,788 | = | 0.0% |
| Reserves | 13 | €7,199,872 | €7,345,172 | +€145,300 | +2.0% |
| Non-distributable reserves | 130/1 | €206,197 | €206,197 | = | 0.0% |
| Legal reserve | 130 | €206,197 | €206,197 | = | 0.0% |
| Distributable reserves | 133 | €6,993,675 | €7,138,975 | +€145,300 | +2.1% |
| Amounts payable | 17/49 | €401,214 | €364,922 | -€36,292 | -9.0% |
| Amounts payable within one year | 42/48 | €380,981 | €335,745 | -€45,236 | -11.9% |
| Financial debts | 43 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Credit institutions | 430/8 | €45,000 | €15,000 | -€30,000 | -66.7% |
| Trade debts | 44 | €5,317 | €9,407 | +€4,090 | +76.9% |
| Suppliers | 440/4 | €5,317 | €9,407 | +€4,090 | +76.9% |
| Taxes, remuneration and social security | 45 | €82,168 | €89,842 | +€7,674 | +9.3% |
| Taxes | 450/3 | €50,330 | €55,756 | +€5,426 | +10.8% |
| Remuneration and social security | 454/9 | €31,838 | €34,086 | +€2,248 | +7.1% |
| Other amounts payable | 47/48 | €248,496 | €221,496 | -€27,000 | -10.9% |
| Accrued charges and deferred income | 492/3 | €20,232 | €29,176 | +€8,944 | +44.2% |
| Remuneration, social security and pensions | 62 | €236,484 | €120,035 | -€116,449 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,904 | €63,952 | -€63,952 | -50.0% |
| Other operating charges | 640/8 | €10,088 | €5,275 | -€4,813 | -47.7% |
| Gross operating margin | 9900 | €758,304 | €380,574 | -€377,730 | -49.8% |
| Operating profit (loss) | 9901 | €383,828 | €191,312 | -€192,517 | -50.2% |
| Financial income | 75/76B | €34,024 | €17,606 | -€16,418 | -48.3% |
| Recurring financial income | 75 | €34,024 | €17,606 | -€16,418 | -48.3% |
| Financial charges | 65/66B | €22,883 | €8,896 | -€13,987 | -61.1% |
| Recurring financial charges | 65 | €22,883 | €8,896 | -€13,987 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €394,969 | €200,022 | -€194,947 | -49.4% |
| Income taxes | 67/77 | €100,714 | €54,722 | -€45,991 | -45.7% |
| Profit (loss) for the period | 9904 | €294,256 | €145,300 | -€148,956 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €294,256 | €145,300 | -€148,956 | -50.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.