AMIT CONSULTING: 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.
AMIT CONSULTING
Largest movements
- Cash +€229,664
up €229,664 (+138%), from €166,531 to €396,195
mainly Current investments (+€201,048) and Net result for the year (+€102,495)
- Current investments -€201,048
down €201,048 (-100%), from €201,048 to €0
- Tangible fixed assets +€27,863
up €27,863 (+204%), from €13,670 to €41,533
of which Furniture and vehicles: +€31,467
- Deferred charges and accrued income -€7,173
down €7,173 (-33.5%), from €21,388 to €14,216
- Reserves +€102,495
up €102,495 (+31.5%), from €324,978 to €427,473
of which Distributable reserves: +€102,495
- Other debts -€61,080
down €61,080 (-100.0%), from €61,081 to €1
- Tax, wage and social debts +€8,926
up €8,926 (+49.9%), from €17,871 to €26,798
- Gross operating margin +€50,178
up €50,178 (+45.1%), from €111,318 to €161,496
- Taxes +€18,974
up €18,974 (+72.0%), from €26,335 to €45,309
- Financial income +€6,105
up €6,105 (+610,530%), from €1 to €6,106
- Depreciation +€4,419
up €4,419 (+38.7%), from €11,413 to €15,832
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 | €428,336 | €474,511 | +€46,174 | +10.8% |
| Fixed assets | 21/28 | €13,670 | €41,533 | +€27,863 | +204% |
| Tangible fixed assets | 22/27 | €13,670 | €41,533 | +€27,863 | +204% |
| Plant, machinery and equipment | 23 | - | €1,318 | +€1,318 | |
| Furniture and vehicles | 24 | €0 | €31,467 | +€31,467 | |
| Leasing and similar rights | 25 | €10,520 | €0 | -€10,520 | -100% |
| Other tangible fixed assets | 26 | €3,150 | €8,748 | +€5,598 | +178% |
| Current assets | 29/58 | €414,666 | €432,978 | +€18,312 | +4.4% |
| Amounts receivable within one year | 40/41 | €25,699 | €22,567 | -€3,132 | -12.2% |
| Trade receivables | 40 | €25,699 | €22,567 | -€3,132 | -12.2% |
| Current investments | 50/53 | €201,048 | €0 | -€201,048 | -100% |
| Cash at bank and in hand | 54/58 | €166,531 | €396,195 | +€229,664 | +138% |
| Deferred charges and accrued income | 490/1 | €21,388 | €14,216 | -€7,173 | -33.5% |
| Total equity and liabilities | 10/49 | €428,336 | €474,511 | +€46,174 | +10.8% |
| Equity | 10/15 | €331,178 | €433,673 | +€102,495 | +30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €324,978 | €427,473 | +€102,495 | +31.5% |
| Tax-exempt reserves | 132 | €2,470 | €2,470 | = | 0.0% |
| Distributable reserves | 133 | €322,508 | €425,003 | +€102,495 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,158 | €40,838 | -€56,321 | -58.0% |
| Amounts payable within one year | 42/48 | €97,088 | €40,838 | -€56,250 | -57.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18,136 | €14,039 | -€4,097 | -22.6% |
| Suppliers | 440/4 | €18,136 | €14,039 | -€4,097 | -22.6% |
| Taxes, remuneration and social security | 45 | €17,871 | €26,798 | +€8,926 | +49.9% |
| Taxes | 450/3 | €17,871 | €26,798 | +€8,926 | +49.9% |
| Other amounts payable | 47/48 | €61,081 | €1 | -€61,080 | -100.0% |
| Accrued charges and deferred income | 492/3 | €70 | €0 | -€70 | -100% |
| Non-recurring operating income | 76A | €0 | €6,200 | +€6,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,413 | €15,832 | +€4,419 | +38.7% |
| Other operating charges | 640/8 | €3,186 | €1,729 | -€1,457 | -45.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €111,318 | €161,496 | +€50,178 | +45.1% |
| Operating profit (loss) | 9901 | €96,720 | €143,935 | +€47,215 | +48.8% |
| Financial income | 75/76B | €1 | €6,106 | +€6,105 | +610,530% |
| Recurring financial income | 75 | €1 | €6,106 | +€6,105 | +610,530% |
| Financial charges | 65/66B | €2,808 | €2,237 | -€572 | -20.4% |
| Recurring financial charges | 65 | €2,808 | €2,237 | -€572 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €93,912 | €147,804 | +€53,892 | +57.4% |
| Income taxes | 67/77 | €26,335 | €45,309 | +€18,974 | +72.0% |
| Profit (loss) for the period | 9904 | €67,577 | €102,495 | +€34,918 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,577 | €102,495 | +€34,918 | +51.7% |
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 18 October 2026 via checked.be.