AMNABA: 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.
AMNABA
Largest movements
- Tangible fixed assets -€25,647
down €25,647 (-9.0%), from €283,557 to €257,910
of which Furniture and vehicles: -€17,192
- Receivables within one year -€7,696
down €7,696 (-23.4%), from €32,896 to €25,200
of which Other amounts receivable: -€8,602
- Intangible fixed assets -€6,595
no longer reported in 2026 (was €6,595)
- Cash -€5,411
down €5,411 (-69.2%), from €7,823 to €2,412
mainly Investment in fixed assets (net) (-€78,509) and Debts after one year (-€51,774)
- Reserves +€67,544
new in 2026: €67,544
- Debts after one year -€51,774
down €51,774 (-48.2%), from €107,357 to €55,583
- Current portion of long-term debt -€41,050
down €41,050 (-52.4%), from €78,376 to €37,327
- Other debts -€21,369
down €21,369 (-34.1%), from €62,755 to €41,386
- Short-term financial debts -€14,008
down €14,008 (-49.2%), from €28,456 to €14,448
of which Other loans: -€21,530
- Gross operating margin +€85,546
up €85,546 (+61.1%), from €140,110 to €225,656
- Financial income +€15,984
up €15,984 (+9148.5%), from €175 to €16,159
of which Non-recurring financial income: +€16,004
- Taxes +€14,654
up €14,654 (+10502.8%), from €140 to €14,793
- Depreciation -€13,780
down €13,780 (-11.1%), from €124,530 to €110,751
- Other operating charges -€5,991
down €5,991 (-31.2%), from €19,230 to €13,239
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.
Cash bridge derived
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 | €330,883 | €285,538 | -€45,344 | -13.7% |
| Fixed assets | 21/28 | €290,152 | €257,910 | -€32,242 | -11.1% |
| Intangible fixed assets | 21 | €6,595 | - | -€6,595 | |
| Tangible fixed assets | 22/27 | €283,557 | €257,910 | -€25,647 | -9.0% |
| Plant, machinery and equipment | 23 | €90,012 | €81,557 | -€8,455 | -9.4% |
| Furniture and vehicles | 24 | €193,545 | €176,353 | -€17,192 | -8.9% |
| Current assets | 29/58 | €40,731 | €27,628 | -€13,103 | -32.2% |
| Amounts receivable within one year | 40/41 | €32,896 | €25,200 | -€7,696 | -23.4% |
| Trade receivables | 40 | €19,222 | €20,128 | +€905 | +4.7% |
| Other amounts receivable | 41 | €13,674 | €5,072 | -€8,602 | -62.9% |
| Current investments | 50/53 | €12 | €17 | +€5 | +40.5% |
| Cash at bank and in hand | 54/58 | €7,823 | €2,412 | -€5,411 | -69.2% |
| Total equity and liabilities | 10/49 | €330,883 | €285,538 | -€45,344 | -13.7% |
| Equity | 10/15 | €36,017 | €103,561 | +€67,544 | +187.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €67,544 | +€67,544 | |
| Distributable reserves | 133 | - | €67,544 | +€67,544 | |
| Profit (loss) carried forward | 14 | €31,017 | €31,017 | = | 0.0% |
| Amounts payable | 17/49 | €294,866 | €181,978 | -€112,888 | -38.3% |
| Amounts payable after more than one year | 17 | €107,357 | €55,583 | -€51,774 | -48.2% |
| Financial debts | 170/4 | €107,357 | €55,583 | -€51,774 | -48.2% |
| Amounts payable within one year | 42/48 | €187,508 | €126,395 | -€61,114 | -32.6% |
| Current portion of amounts payable after more than one year | 42 | €78,376 | €37,327 | -€41,050 | -52.4% |
| Financial debts | 43 | €28,456 | €14,448 | -€14,008 | -49.2% |
| Credit institutions | 430/8 | €6,925 | €14,448 | +€7,523 | +108.6% |
| Other loans | 439 | €21,530 | - | -€21,530 | |
| Trade debts | 44 | €14,624 | €16,796 | +€2,172 | +14.9% |
| Suppliers | 440/4 | €14,624 | €16,796 | +€2,172 | +14.9% |
| Taxes, remuneration and social security | 45 | €3,298 | €16,438 | +€13,140 | +398.5% |
| Taxes | 450/3 | €3,298 | €16,438 | +€13,140 | +398.5% |
| Other amounts payable | 47/48 | €62,755 | €41,386 | -€21,369 | -34.1% |
| Remuneration, social security and pensions | 62 | €28,238 | €28,280 | +€41 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,530 | €110,751 | -€13,780 | -11.1% |
| Other operating charges | 640/8 | €19,230 | €13,239 | -€5,991 | -31.2% |
| Gross operating margin | 9900 | €140,110 | €225,656 | +€85,546 | +61.1% |
| Operating profit (loss) | 9901 | -€31,889 | €73,387 | +€105,276 | |
| Financial income | 75/76B | €175 | €16,159 | +€15,984 | +9148.5% |
| Recurring financial income | 75 | €175 | €155 | -€19 | -11.1% |
| Non-recurring financial income | 76B | - | €16,004 | +€16,004 | |
| Financial charges | 65/66B | €10,872 | €7,209 | -€3,663 | -33.7% |
| Recurring financial charges | 65 | €10,872 | €7,209 | -€3,663 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,586 | €82,337 | +€124,923 | |
| Income taxes | 67/77 | €140 | €14,793 | +€14,654 | +10502.8% |
| Profit (loss) for the period | 9904 | -€42,726 | €67,544 | +€110,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,726 | €67,544 | +€110,269 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.