AMJ Geneeskunde: 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.
AMJ Geneeskunde
Largest movements
- Cash +€184,477
up €184,477 (+642%), from €28,735 to €213,213
mainly Net result for the year (+€131,120) and Current investments (+€40,847)
- Current investments -€40,847
down €40,847 (-20.4%), from €200,617 to €159,770
- Tangible fixed assets +€5,017
up €5,017 (+10.3%), from €48,653 to €53,670
of which Other tangible fixed assets: +€14,639
- Reserves +€131,120
up €131,120 (+62.2%), from €210,652 to €341,773
- Tax, wage and social debts +€37,291
up €37,291 (+124%), from €30,012 to €67,303
- Debts after one year -€14,613
down €14,613 (-92.2%), from €15,855 to €1,242
- Other debts -€5,929
down €5,929 (-70.1%), from €8,457 to €2,529
- Gross operating margin +€32,678
up €32,678 (+21.5%), from €152,176 to €184,854
- Taxes +€6,962
up €6,962 (+22.6%), from €30,741 to €37,703
- Financial income -€2,081
down €2,081 (-67.8%), from €3,072 to €991
- Depreciation +€2,014
up €2,014 (+15.9%), from €12,649 to €14,663
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 | €284,309 | €433,307 | +€148,999 | +52.4% |
| Fixed assets | 21/28 | €48,653 | €53,670 | +€5,017 | +10.3% |
| Tangible fixed assets | 22/27 | €48,653 | €53,670 | +€5,017 | +10.3% |
| Plant, machinery and equipment | 23 | €1,056 | €2,547 | +€1,491 | +141% |
| Furniture and vehicles | 24 | €34,252 | €23,139 | -€11,113 | -32.4% |
| Other tangible fixed assets | 26 | €13,344 | €27,984 | +€14,639 | +110% |
| Current assets | 29/58 | €235,656 | €379,637 | +€143,982 | +61.1% |
| Amounts receivable within one year | 40/41 | €6,304 | €6,000 | -€304 | -4.8% |
| Trade receivables | 40 | €6,304 | €6,000 | -€304 | -4.8% |
| Current investments | 50/53 | €200,617 | €159,770 | -€40,847 | -20.4% |
| Cash at bank and in hand | 54/58 | €28,735 | €213,213 | +€184,477 | +642% |
| Deferred charges and accrued income | 490/1 | - | €655 | +€655 | |
| Total equity and liabilities | 10/49 | €284,309 | €433,307 | +€148,999 | +52.4% |
| Equity | 10/15 | €215,652 | €346,773 | +€131,120 | +60.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €210,652 | €341,773 | +€131,120 | +62.2% |
| Distributable reserves | 133 | €210,652 | €341,773 | +€131,120 | +62.2% |
| Amounts payable | 17/49 | €68,656 | €86,535 | +€17,878 | +26.0% |
| Amounts payable after more than one year | 17 | €15,855 | €1,242 | -€14,613 | -92.2% |
| Financial debts | 170/4 | €15,855 | €1,242 | -€14,613 | -92.2% |
| Amounts payable within one year | 42/48 | €52,802 | €85,263 | +€32,461 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €14,091 | €14,613 | +€522 | +3.7% |
| Trade debts | 44 | €241 | €819 | +€578 | +239% |
| Suppliers | 440/4 | €241 | €819 | +€578 | +239% |
| Taxes, remuneration and social security | 45 | €30,012 | €67,303 | +€37,291 | +124% |
| Taxes | 450/3 | €30,012 | €67,303 | +€37,291 | +124% |
| Other amounts payable | 47/48 | €8,457 | €2,529 | -€5,929 | -70.1% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,649 | €14,663 | +€2,014 | +15.9% |
| Other operating charges | 640/8 | €1,290 | €1,108 | -€182 | -14.1% |
| Gross operating margin | 9900 | €152,176 | €184,854 | +€32,678 | +21.5% |
| Operating profit (loss) | 9901 | €138,238 | €169,084 | +€30,846 | +22.3% |
| Financial income | 75/76B | €3,072 | €991 | -€2,081 | -67.8% |
| Recurring financial income | 75 | €3,072 | €991 | -€2,081 | -67.8% |
| Financial charges | 65/66B | €2,072 | €1,251 | -€821 | -39.6% |
| Recurring financial charges | 65 | €2,072 | €1,251 | -€821 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €139,237 | €168,823 | +€29,586 | +21.2% |
| Income taxes | 67/77 | €30,741 | €37,703 | +€6,962 | +22.6% |
| Profit (loss) for the period | 9904 | €108,496 | €131,120 | +€22,624 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,496 | €131,120 | +€22,624 | +20.9% |
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 31 October 2026 via checked.be.