AMISTO: 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.
AMISTO
Largest movements
- Tangible fixed assets +€50,637
up €50,637 (+80.2%), from €63,140 to €113,777
of which Furniture and vehicles: +€55,074
- Receivables within one year -€35,866
down €35,866 (-12.5%), from €286,369 to €250,503
- Cash +€21,032
up €21,032 (+15.6%), from €134,472 to €155,504
mainly Net result for the year (+€85,310) and Receivables within one year (+€35,866)
- Reserves +€85,300
up €85,300 (+15.8%), from €541,062 to €626,362
of which Distributable reserves: +€85,300
- Debts after one year -€26,369
down €26,369 (-26.1%), from €101,106 to €74,737
- Tax, wage and social debts -€14,641
down €14,641 (-18.8%), from €78,024 to €63,383
of which Taxes: -€25,920
- Current portion of long-term debt -€14,604
down €14,604 (-35.6%), from €40,973 to €26,369
- Gross operating margin -€10,644
down €10,644 (-5.4%), from €195,713 to €185,069
- Taxes -€3,836
down €3,836 (-10.5%), from €36,690 to €32,854
- Staff costs +€2,182
up €2,182 (+5.9%), from €37,240 to €39,422
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 | €900,310 | €927,223 | +€26,913 | +3.0% |
| Fixed assets | 21/28 | €63,140 | €113,777 | +€50,637 | +80.2% |
| Tangible fixed assets | 22/27 | €63,140 | €113,777 | +€50,637 | +80.2% |
| Land and buildings | 22 | €51,065 | €48,606 | -€2,459 | -4.8% |
| Plant, machinery and equipment | 23 | €3,601 | €1,622 | -€1,979 | -54.9% |
| Furniture and vehicles | 24 | €8,475 | €63,549 | +€55,074 | +650% |
| Current assets | 29/58 | €837,169 | €813,445 | -€23,724 | -2.8% |
| Stocks and contracts in progress | 3 | €415,194 | €407,438 | -€7,756 | -1.9% |
| Stocks | 30/36 | €415,194 | €407,438 | -€7,756 | -1.9% |
| Amounts receivable within one year | 40/41 | €286,369 | €250,503 | -€35,866 | -12.5% |
| Trade receivables | 40 | €286,369 | €250,503 | -€35,866 | -12.5% |
| Cash at bank and in hand | 54/58 | €134,472 | €155,504 | +€21,032 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,135 | - | -€1,135 | |
| Total equity and liabilities | 10/49 | €900,310 | €927,223 | +€26,913 | +3.0% |
| Equity | 10/15 | €562,870 | €648,181 | +€85,310 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541,062 | €626,362 | +€85,300 | +15.8% |
| Tax-exempt reserves | 132 | €18,002 | €18,002 | = | 0.0% |
| Distributable reserves | 133 | €523,060 | €608,360 | +€85,300 | +16.3% |
| Profit (loss) carried forward | 14 | €3,208 | €3,219 | +€10 | +0.3% |
| Amounts payable | 17/49 | €337,440 | €279,042 | -€58,398 | -17.3% |
| Amounts payable after more than one year | 17 | €101,106 | €74,737 | -€26,369 | -26.1% |
| Financial debts | 170/4 | €101,106 | €74,737 | -€26,369 | -26.1% |
| Amounts payable within one year | 42/48 | €236,333 | €204,305 | -€32,028 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €40,973 | €26,369 | -€14,604 | -35.6% |
| Trade debts | 44 | €30,669 | €22,379 | -€8,290 | -27.0% |
| Suppliers | 440/4 | €30,669 | €22,379 | -€8,290 | -27.0% |
| Taxes, remuneration and social security | 45 | €78,024 | €63,383 | -€14,641 | -18.8% |
| Taxes | 450/3 | €71,255 | €45,335 | -€25,920 | -36.4% |
| Remuneration and social security | 454/9 | €6,769 | €18,048 | +€11,279 | +167% |
| Other amounts payable | 47/48 | €86,667 | €92,173 | +€5,506 | +6.4% |
| Non-recurring operating income | 76A | €605 | €16,302 | +€15,697 | +2,596% |
| Remuneration, social security and pensions | 62 | €37,240 | €39,422 | +€2,182 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,897 | €13,597 | -€1,299 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,903 | €10,798 | -€1,105 | -9.3% |
| Other operating charges | 640/8 | €5,851 | €5,577 | -€274 | -4.7% |
| Gross operating margin | 9900 | €195,713 | €185,069 | -€10,644 | -5.4% |
| Operating profit (loss) | 9901 | €125,823 | €115,675 | -€10,147 | -8.1% |
| Financial income | 75/76B | €4,226 | €5,283 | +€1,057 | +25.0% |
| Recurring financial income | 75 | €4,226 | €5,283 | +€1,057 | +25.0% |
| Financial charges | 65/66B | €3,638 | €2,794 | -€844 | -23.2% |
| Recurring financial charges | 65 | €3,638 | €2,794 | -€844 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €126,411 | €118,165 | -€8,246 | -6.5% |
| Income taxes | 67/77 | €36,690 | €32,854 | -€3,836 | -10.5% |
| Profit (loss) for the period | 9904 | €89,720 | €85,310 | -€4,410 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,720 | €85,310 | -€4,410 | -4.9% |
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 14 October 2026 via checked.be.