AMISTON: 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.
AMISTON
Largest movements
- Cash +€26,077
up €26,077 (+26.1%), from €99,758 to €125,835
mainly Depreciation (+€18,535) and Net result for the year (+€10,969)
- Receivables within one year -€6,602
down €6,602 (-24.5%), from €26,896 to €20,293
of which Trade receivables: -€6,562
- Tangible fixed assets -€6,188
down €6,188 (-4.5%), from €138,235 to €132,047
of which Furniture and vehicles: -€14,714
- Debts after one year +€10,958
up €10,958 (+10.7%), from €102,199 to €113,158
- Reserves +€10,136
up €10,136 (+16.8%), from €60,427 to €70,563
- Tax, wage and social debts -€5,918
down €5,918 (-28.5%), from €20,795 to €14,876
- Trade debts -€4,726
down €4,726 (-76.0%), from €6,218 to €1,492
- Other debts +€2,929
up €2,929 (+9.2%), from €31,746 to €34,675
- Gross operating margin +€14,452
up €14,452 (+50.0%), from €28,925 to €43,377
- Taxes +€2,523
up €2,523 (+76.9%), from €3,279 to €5,802
- Depreciation +€1,554
up €1,554 (+9.2%), from €16,981 to €18,535
- Financial income -€1,329
down €1,329 (-68.1%), from €1,951 to €622
- Financial charges +€864
up €864 (+12.7%), from €6,802 to €7,666
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 | €266,978 | €280,358 | +€13,380 | +5.0% |
| Fixed assets | 21/28 | €138,235 | €132,047 | -€6,188 | -4.5% |
| Tangible fixed assets | 22/27 | €138,235 | €132,047 | -€6,188 | -4.5% |
| Land and buildings | 22 | €80,330 | €80,330 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,373 | €16,899 | +€8,526 | +101.8% |
| Furniture and vehicles | 24 | €49,532 | €34,818 | -€14,714 | -29.7% |
| Current assets | 29/58 | €128,743 | €148,311 | +€19,568 | +15.2% |
| Amounts receivable within one year | 40/41 | €26,896 | €20,293 | -€6,602 | -24.5% |
| Trade receivables | 40 | €24,895 | €18,333 | -€6,562 | -26.4% |
| Other amounts receivable | 41 | €2,001 | €1,960 | -€41 | -2.0% |
| Cash at bank and in hand | 54/58 | €99,758 | €125,835 | +€26,077 | +26.1% |
| Deferred charges and accrued income | 490/1 | €2,090 | €2,183 | +€93 | +4.5% |
| Total equity and liabilities | 10/49 | €266,978 | €280,358 | +€13,380 | +5.0% |
| Equity | 10/15 | €105,235 | €115,371 | +€10,136 | +9.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €60,427 | €70,563 | +€10,136 | +16.8% |
| Distributable reserves | 133 | €60,427 | €70,563 | +€10,136 | +16.8% |
| Profit (loss) carried forward | 14 | €13,822 | €13,822 | = | 0.0% |
| Amounts payable | 17/49 | €161,743 | €164,987 | +€3,243 | +2.0% |
| Amounts payable after more than one year | 17 | €102,199 | €113,158 | +€10,958 | +10.7% |
| Financial debts | 170/4 | €102,199 | €113,158 | +€10,958 | +10.7% |
| Amounts payable within one year | 42/48 | €59,544 | €51,829 | -€7,715 | -13.0% |
| Trade debts | 44 | €6,218 | €1,492 | -€4,726 | -76.0% |
| Suppliers | 440/4 | €6,218 | €1,492 | -€4,726 | -76.0% |
| Advances received on contracts in progress | 46 | €787 | €787 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,795 | €14,876 | -€5,918 | -28.5% |
| Taxes | 450/3 | €20,795 | €14,876 | -€5,918 | -28.5% |
| Other amounts payable | 47/48 | €31,746 | €34,675 | +€2,929 | +9.2% |
| Non-recurring operating income | 76A | - | €1,338 | +€1,338 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,981 | €18,535 | +€1,554 | +9.2% |
| Other operating charges | 640/8 | €995 | €1,026 | +€31 | +3.1% |
| Gross operating margin | 9900 | €28,925 | €43,377 | +€14,452 | +50.0% |
| Operating profit (loss) | 9901 | €10,949 | €23,815 | +€12,867 | +117.5% |
| Financial income | 75/76B | €1,951 | €622 | -€1,329 | -68.1% |
| Recurring financial income | 75 | €1,951 | €622 | -€1,329 | -68.1% |
| Financial charges | 65/66B | €6,802 | €7,666 | +€864 | +12.7% |
| Recurring financial charges | 65 | €6,802 | €7,666 | +€864 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €6,097 | €16,772 | +€10,674 | +175.1% |
| Income taxes | 67/77 | €3,279 | €5,802 | +€2,523 | +76.9% |
| Profit (loss) for the period | 9904 | €2,818 | €10,969 | +€8,151 | +289.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,818 | €10,969 | +€8,151 | +289.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 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.