AMISTA: 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.
AMISTA
Largest movements
- Receivables within one year -€24,515
down €24,515 (-85.9%), from €28,523 to €4,008
of which Trade receivables: -€24,689
- Tangible fixed assets -€15,979
down €15,979 (-3.3%), from €483,998 to €468,019
of which Land and buildings: -€20,725
- Cash +€15,382
up €15,382 (+73.3%), from €20,985 to €36,366
mainly Depreciation (+€32,401) and Receivables within one year (+€24,515)
- Trade debts -€26,614
down €26,614 (-48.7%), from €54,599 to €27,985
- Profit (loss) carried forward +€13,699
up €13,699 (+5.0%), from -€273,085 to -€259,386
- Other debts -€5,928
down €5,928 (-1.6%), from €362,923 to €356,995
- Staff costs +€12,009
up €12,009 (+18.8%), from €63,783 to €75,792
- Gross operating margin +€9,585
up €9,585 (+7.9%), from €121,489 to €131,074
- Financial charges +€1,891
up €1,891 (+146.4%), from €1,292 to €3,183
- Taxes +€1,633
new in 2025: €1,633
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 | €543,141 | €519,916 | -€23,225 | -4.3% |
| Fixed assets | 21/28 | €483,998 | €468,019 | -€15,979 | -3.3% |
| Tangible fixed assets | 22/27 | €483,998 | €468,019 | -€15,979 | -3.3% |
| Land and buildings | 22 | €454,695 | €433,970 | -€20,725 | -4.6% |
| Plant, machinery and equipment | 23 | €28,742 | €34,049 | +€5,307 | +18.5% |
| Furniture and vehicles | 24 | €561 | - | -€561 | |
| Current assets | 29/58 | €59,143 | €51,898 | -€7,245 | -12.3% |
| Stocks and contracts in progress | 3 | €9,635 | €11,523 | +€1,888 | +19.6% |
| Stocks | 30/36 | €9,635 | €11,523 | +€1,888 | +19.6% |
| Amounts receivable within one year | 40/41 | €28,523 | €4,008 | -€24,515 | -85.9% |
| Trade receivables | 40 | €24,799 | €110 | -€24,689 | -99.6% |
| Other amounts receivable | 41 | €3,725 | €3,898 | +€174 | +4.7% |
| Cash at bank and in hand | 54/58 | €20,985 | €36,366 | +€15,382 | +73.3% |
| Total equity and liabilities | 10/49 | €543,141 | €519,916 | -€23,225 | -4.3% |
| Equity | 10/15 | €102,237 | €115,935 | +€13,699 | +13.4% |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €321 | €321 | = | 0.0% |
| Tax-exempt reserves | 132 | €321 | €321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€273,085 | -€259,386 | +€13,699 | +5.0% |
| Amounts payable | 17/49 | €440,904 | €403,981 | -€36,923 | -8.4% |
| Amounts payable within one year | 42/48 | €440,904 | €403,981 | -€36,923 | -8.4% |
| Trade debts | 44 | €54,599 | €27,985 | -€26,614 | -48.7% |
| Suppliers | 440/4 | €54,599 | €27,985 | -€26,614 | -48.7% |
| Taxes, remuneration and social security | 45 | €23,382 | €19,001 | -€4,381 | -18.7% |
| Taxes | 450/3 | €11,536 | €10,320 | -€1,216 | -10.5% |
| Remuneration and social security | 454/9 | €11,846 | €8,681 | -€3,165 | -26.7% |
| Other amounts payable | 47/48 | €362,923 | €356,995 | -€5,928 | -1.6% |
| Remuneration, social security and pensions | 62 | €63,783 | €75,792 | +€12,009 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,555 | €32,401 | +€845 | +2.7% |
| Other operating charges | 640/8 | €4,303 | €4,376 | +€73 | +1.7% |
| Gross operating margin | 9900 | €121,489 | €131,074 | +€9,585 | +7.9% |
| Operating profit (loss) | 9901 | €21,848 | €18,506 | -€3,342 | -15.3% |
| Financial income | 75/76B | €0 | €9 | +€9 | +4000.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +4000.0% |
| Financial charges | 65/66B | €1,292 | €3,183 | +€1,891 | +146.4% |
| Recurring financial charges | 65 | €1,292 | €3,183 | +€1,891 | +146.4% |
| Profit (loss) for the period before taxes | 9903 | €20,557 | €15,332 | -€5,225 | -25.4% |
| Income taxes | 67/77 | - | €1,633 | +€1,633 | |
| Profit (loss) for the period | 9904 | €20,557 | €13,699 | -€6,858 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,557 | €13,699 | -€6,858 | -33.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.