Amma: 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.
Amma
Largest movements
- Cash -€15,574
down €15,574 (-12.8%), from €121,251 to €105,677
mainly Contributions, distributions and other (-€106,851) and Other debts (-€27,749)
- Receivables within one year -€9,707
down €9,707 (-39.0%), from €24,858 to €15,152
of which Other amounts receivable: -€11,287
- Deferred charges and accrued income -€3,225
down €3,225 (-19.4%), from €16,658 to €13,433
- Other debts -€27,749
down €27,749 (-50.7%), from €54,779 to €27,030
- Other operating charges -€17,855
down €17,855 (-96.5%), from €18,499 to €644
- Gross operating margin -€6,255
down €6,255 (-4.3%), from €146,038 to €139,783
- Financial charges +€1,843
up €1,843 (+82.4%), from €2,237 to €4,079
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 | €164,027 | €135,445 | -€28,582 | -17.4% |
| Fixed assets | 21/28 | €1,261 | €1,184 | -€77 | -6.1% |
| Tangible fixed assets | 22/27 | €1,261 | €1,184 | -€77 | -6.1% |
| Plant, machinery and equipment | 23 | €502 | €232 | -€269 | -53.7% |
| Furniture and vehicles | 24 | €759 | €952 | +€192 | +25.4% |
| Current assets | 29/58 | €162,767 | €134,261 | -€28,506 | -17.5% |
| Amounts receivable within one year | 40/41 | €24,858 | €15,152 | -€9,707 | -39.0% |
| Trade receivables | 40 | €10,857 | €12,438 | +€1,581 | +14.6% |
| Other amounts receivable | 41 | €14,001 | €2,714 | -€11,287 | -80.6% |
| Cash at bank and in hand | 54/58 | €121,251 | €105,677 | -€15,574 | -12.8% |
| Deferred charges and accrued income | 490/1 | €16,658 | €13,433 | -€3,225 | -19.4% |
| Total equity and liabilities | 10/49 | €164,027 | €135,445 | -€28,582 | -17.4% |
| Equity | 10/15 | €106,672 | €106,672 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €103,672 | €103,672 | = | 0.0% |
| Distributable reserves | 133 | €103,672 | €103,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,356 | €28,774 | -€28,582 | -49.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €57,356 | €28,434 | -€28,922 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,029 | €1,308 | +€279 | +27.1% |
| Suppliers | 440/4 | €1,029 | €1,308 | +€279 | +27.1% |
| Taxes, remuneration and social security | 45 | €1,548 | €96 | -€1,452 | -93.8% |
| Taxes | 450/3 | €1,548 | €96 | -€1,452 | -93.8% |
| Other amounts payable | 47/48 | €54,779 | €27,030 | -€27,749 | -50.7% |
| Accrued charges and deferred income | 492/3 | €0 | €340 | +€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €1,233 | +€465 | +60.6% |
| Other operating charges | 640/8 | €18,499 | €644 | -€17,855 | -96.5% |
| Gross operating margin | 9900 | €146,038 | €139,783 | -€6,255 | -4.3% |
| Operating profit (loss) | 9901 | €126,772 | €137,907 | +€11,134 | +8.8% |
| Financial income | 75/76B | €1,206 | €1,392 | +€186 | +15.5% |
| Recurring financial income | 75 | €1,206 | €1,392 | +€186 | +15.5% |
| Financial charges | 65/66B | €2,237 | €4,079 | +€1,843 | +82.4% |
| Recurring financial charges | 65 | €2,237 | €4,079 | +€1,843 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €125,741 | €135,220 | +€9,478 | +7.5% |
| Income taxes | 67/77 | €26,910 | €28,369 | +€1,459 | +5.4% |
| Profit (loss) for the period | 9904 | €98,831 | €106,851 | +€8,019 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,831 | €106,851 | +€8,019 | +8.1% |
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 4 October 2026 via checked.be.