AMKA: 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.
AMKA
Largest movements
- Tangible fixed assets -€21,649
down €21,649 (-5.9%), from €369,621 to €347,972
of which Furniture and vehicles: -€21,597
- Receivables within one year -€21,323
down €21,323 (-51.3%), from €41,542 to €20,219
of which Trade receivables: -€11,055
- Cash +€12,672
up €12,672 (+86.3%), from €14,683 to €27,355
mainly Depreciation (+€68,705) and Net result for the year (+€31,910)
- Debts after one year -€33,436
down €33,436 (-14.4%), from €232,154 to €198,718
of which Financial debts: -€27,436
- Other debts +€14,221
up €14,221 (+1802.3%), from €789 to €15,010
- Profit (loss) carried forward -€8,090
down €8,090 (-4.4%), from €185,715 to €177,624
- Trade debts -€6,572
down €6,572 (-55.9%), from €11,752 to €5,180
- Current portion of long-term debt +€5,383
up €5,383 (+13.7%), from €39,378 to €44,760
- Depreciation +€16,141
up €16,141 (+30.7%), from €52,564 to €68,705
- Gross operating margin +€10,778
up €10,778 (+9.5%), from €113,060 to €123,838
- Write-downs +€2,067
new in 2025: €2,067
- Taxes -€1,585
down €1,585 (-13.3%), from €11,957 to €10,373
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 | €472,787 | €444,292 | -€28,495 | -6.0% |
| Fixed assets | 21/28 | €369,621 | €347,972 | -€21,649 | -5.9% |
| Tangible fixed assets | 22/27 | €369,621 | €347,972 | -€21,649 | -5.9% |
| Land and buildings | 22 | €207,362 | €197,757 | -€9,604 | -4.6% |
| Plant, machinery and equipment | 23 | €80,274 | €89,826 | +€9,552 | +11.9% |
| Furniture and vehicles | 24 | €81,985 | €60,388 | -€21,597 | -26.3% |
| Current assets | 29/58 | €103,166 | €96,320 | -€6,846 | -6.6% |
| Stocks and contracts in progress | 3 | €41,927 | €42,696 | +€769 | +1.8% |
| Stocks | 30/36 | €41,927 | €42,696 | +€769 | +1.8% |
| Amounts receivable within one year | 40/41 | €41,542 | €20,219 | -€21,323 | -51.3% |
| Trade receivables | 40 | €23,277 | €12,222 | -€11,055 | -47.5% |
| Other amounts receivable | 41 | €18,265 | €7,997 | -€10,267 | -56.2% |
| Cash at bank and in hand | 54/58 | €14,683 | €27,355 | +€12,672 | +86.3% |
| Deferred charges and accrued income | 490/1 | €5,014 | €6,050 | +€1,036 | +20.7% |
| Total equity and liabilities | 10/49 | €472,787 | €444,292 | -€28,495 | -6.0% |
| Equity | 10/15 | €188,715 | €180,624 | -€8,090 | -4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €185,715 | €177,624 | -€8,090 | -4.4% |
| Amounts payable | 17/49 | €284,072 | €263,668 | -€20,404 | -7.2% |
| Amounts payable after more than one year | 17 | €232,154 | €198,718 | -€33,436 | -14.4% |
| Financial debts | 170/4 | €226,154 | €198,718 | -€27,436 | -12.1% |
| Other amounts payable | 178/9 | €6,000 | €0 | -€6,000 | -100.0% |
| Amounts payable within one year | 42/48 | €51,919 | €64,950 | +€13,031 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €39,378 | €44,760 | +€5,383 | +13.7% |
| Trade debts | 44 | €11,752 | €5,180 | -€6,572 | -55.9% |
| Suppliers | 440/4 | €11,752 | €5,180 | -€6,572 | -55.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €789 | €15,010 | +€14,221 | +1802.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,564 | €68,705 | +€16,141 | +30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,067 | +€2,067 | |
| Other operating charges | 640/8 | €2,131 | €1,943 | -€188 | -8.8% |
| Gross operating margin | 9900 | €113,060 | €123,838 | +€10,778 | +9.5% |
| Operating profit (loss) | 9901 | €58,365 | €51,123 | -€7,242 | -12.4% |
| Financial income | 75/76B | €173 | €97 | -€76 | -43.7% |
| Recurring financial income | 75 | €173 | €97 | -€76 | -43.7% |
| Financial charges | 65/66B | €8,530 | €8,938 | +€408 | +4.8% |
| Recurring financial charges | 65 | €8,530 | €8,938 | +€408 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €50,008 | €42,282 | -€7,726 | -15.4% |
| Income taxes | 67/77 | €11,957 | €10,373 | -€1,585 | -13.3% |
| Profit (loss) for the period | 9904 | €38,050 | €31,910 | -€6,141 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,050 | €31,910 | -€6,141 | -16.1% |
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.