Amliver: 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.
Amliver
Largest movements
- Financial fixed assets +€1.3m
up €1.3m (+43.0%), from €2.9m to €4.2m
- Debts after one year +€983,039
up €983,039 (+231%), from €425,670 to €1.4m
- Reserves +€180,000
up €180,000 (+19.6%), from €920,000 to €1.1m
- Current portion of long-term debt +€88,743
up €88,743 (+87.5%), from €101,457 to €190,200
- Gross operating margin +€15,570
up €15,570 (+6.1%), from €255,186 to €270,756
- Financial charges +€12,427
up €12,427 (+136%), from €9,168 to €21,595
- Taxes +€5,782
up €5,782 (+9.4%), from €61,224 to €67,006
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,064,810 | €4,343,021 | +€1.3m | +41.7% |
| Fixed assets | 21/28 | €2,931,042 | €4,191,836 | +€1.3m | +43.0% |
| Financial fixed assets | 28 | €2,931,042 | €4,191,836 | +€1.3m | +43.0% |
| Current assets | 29/58 | €133,768 | €151,185 | +€17,417 | +13.0% |
| Amounts receivable within one year | 40/41 | €776 | €0 | -€776 | -100% |
| Other amounts receivable | 41 | €776 | €0 | -€776 | -100% |
| Cash at bank and in hand | 54/58 | €130,894 | €149,970 | +€19,076 | +14.6% |
| Deferred charges and accrued income | 490/1 | €2,098 | €1,215 | -€882 | -42.1% |
| Total equity and liabilities | 10/49 | €3,064,810 | €4,343,021 | +€1.3m | +41.7% |
| Equity | 10/15 | €2,522,581 | €2,703,604 | +€181,023 | +7.2% |
| Contributions | 10/11 | €1,600,000 | €1,600,000 | = | 0.0% |
| Reserves | 13 | €920,000 | €1,100,000 | +€180,000 | +19.6% |
| Distributable reserves | 133 | €920,000 | €1,100,000 | +€180,000 | +19.6% |
| Profit (loss) carried forward | 14 | €2,581 | €3,604 | +€1,023 | +39.6% |
| Amounts payable | 17/49 | €542,228 | €1,639,417 | +€1.1m | +202% |
| Amounts payable after more than one year | 17 | €425,670 | €1,408,709 | +€983,039 | +231% |
| Other amounts payable | 178/9 | €425,670 | €1,408,709 | +€983,039 | +231% |
| Amounts payable within one year | 42/48 | €109,348 | €209,886 | +€100,538 | +91.9% |
| Current portion of amounts payable after more than one year | 42 | €101,457 | €190,200 | +€88,743 | +87.5% |
| Trade debts | 44 | - | €41 | +€41 | |
| Suppliers | 440/4 | - | €41 | +€41 | |
| Taxes, remuneration and social security | 45 | €7,891 | €19,645 | +€11,754 | +149% |
| Taxes | 450/3 | €7,891 | €16,130 | +€8,239 | +104% |
| Remuneration and social security | 454/9 | - | €3,515 | +€3,515 | |
| Accrued charges and deferred income | 492/3 | €7,211 | €20,822 | +€13,611 | +189% |
| Other operating charges | 640/8 | €1,124 | €1,132 | +€8 | +0.7% |
| Gross operating margin | 9900 | €255,186 | €270,756 | +€15,570 | +6.1% |
| Operating profit (loss) | 9901 | €254,062 | €269,624 | +€15,561 | +6.1% |
| Financial charges | 65/66B | €9,168 | €21,595 | +€12,427 | +136% |
| Recurring financial charges | 65 | €9,168 | €21,595 | +€12,427 | +136% |
| Profit (loss) for the period before taxes | 9903 | €244,895 | €248,029 | +€3,134 | +1.3% |
| Income taxes | 67/77 | €61,224 | €67,006 | +€5,782 | +9.4% |
| Profit (loss) for the period | 9904 | €183,671 | €181,023 | -€2,648 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €183,671 | €181,023 | -€2,648 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.