AMISE: 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.
AMISE
Largest movements
- Receivables within one year +€19,699
up €19,699 (+484.9%), from €4,063 to €23,762
of which Trade receivables: +€10,000
- Reserves +€141,954
up €141,954 (+17.6%), from €807,533 to €949,487
- Debts after one year -€75,524
down €75,524 (-29.6%), from €255,524 to €180,000
of which Financial debts: -€75,524
- Other debts -€42,725
down €42,725 (-14.2%), from €300,274 to €257,549
- Tax, wage and social debts +€34,971
up €34,971 (+8742.6%), from €400 to €35,371
- Current portion of long-term debt -€23,465
down €23,465 (-23.7%), from €98,989 to €75,524
- Gross operating margin +€49,936
up €49,936 (+57.4%), from €87,016 to €136,953
- Taxes +€16,439
up €16,439 (+92.9%), from €17,696 to €34,134
- Financial charges -€7,239
down €7,239 (-44.8%), from €16,172 to €8,933
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,552,263 | €1,571,962 | +€19,699 | +1.3% |
| Fixed assets | 21/28 | €1,348,200 | €1,348,200 | = | 0.0% |
| Financial fixed assets | 28 | €1,348,200 | €1,348,200 | = | 0.0% |
| Current assets | 29/58 | €204,063 | €223,762 | +€19,699 | +9.7% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,063 | €23,762 | +€19,699 | +484.9% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €4,063 | €13,762 | +€9,699 | +238.7% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €50,000 | €50,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,552,263 | €1,571,962 | +€19,699 | +1.3% |
| Equity | 10/15 | €826,133 | €968,087 | +€141,954 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €807,533 | €949,487 | +€141,954 | +17.6% |
| Distributable reserves | 133 | €807,533 | €949,487 | +€141,954 | +17.6% |
| Amounts payable | 17/49 | €726,130 | €603,875 | -€122,255 | -16.8% |
| Amounts payable after more than one year | 17 | €255,524 | €180,000 | -€75,524 | -29.6% |
| Financial debts | 170/4 | €225,524 | €150,000 | -€75,524 | -33.5% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €458,933 | €414,416 | -€44,517 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €98,989 | €75,524 | -€23,465 | -23.7% |
| Financial debts | 43 | €58,030 | €45,356 | -€12,674 | -21.8% |
| Credit institutions | 430/8 | €47,176 | €44,514 | -€2,662 | -5.6% |
| Other loans | 439 | €10,854 | €842 | -€10,012 | -92.2% |
| Trade debts | 44 | €1,241 | €617 | -€623 | -50.3% |
| Suppliers | 440/4 | €1,241 | €617 | -€623 | -50.3% |
| Taxes, remuneration and social security | 45 | €400 | €35,371 | +€34,971 | +8742.6% |
| Taxes | 450/3 | €400 | €35,371 | +€34,971 | +8742.6% |
| Other amounts payable | 47/48 | €300,274 | €257,549 | -€42,725 | -14.2% |
| Accrued charges and deferred income | 492/3 | €11,673 | €9,459 | -€2,215 | -19.0% |
| Other operating charges | 640/8 | €62 | €131 | +€69 | +111.3% |
| Gross operating margin | 9900 | €87,016 | €136,953 | +€49,936 | +57.4% |
| Operating profit (loss) | 9901 | €86,954 | €136,822 | +€49,867 | +57.3% |
| Financial income | 75/76B | €50,000 | €50,000 | = | 0.0% |
| Recurring financial income | 75 | €50,000 | €50,000 | = | 0.0% |
| Financial charges | 65/66B | €16,172 | €8,933 | -€7,239 | -44.8% |
| Recurring financial charges | 65 | €16,172 | €8,933 | -€7,239 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €120,782 | €177,889 | +€57,106 | +47.3% |
| Income taxes | 67/77 | €17,696 | €34,134 | +€16,439 | +92.9% |
| Profit (loss) for the period | 9904 | €103,087 | €143,754 | +€40,668 | +39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €103,087 | €143,754 | +€40,668 | +39.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.