AMNASSEN: 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.
AMNASSEN
Largest movements
- Cash +€1.1m
up €1.1m (+198.7%), from €538,057 to €1.6m
mainly Net result for the year (+€989,539) and Receivables after one year (+€338,356)
- Tangible fixed assets +€710,774
up €710,774 (+21.8%), from €3.3m to €4.0m
of which Land and buildings: +€369,722
- Receivables within one year +€485,808
up €485,808 (+201.5%), from €241,139 to €726,948
of which Trade receivables: +€456,568
- Receivables after one year -€338,356
down €338,356 (-15.1%), from €2.2m to €1.9m
- Current investments -€313,471
down €313,471 (-4.3%), from €7.3m to €7.0m
- Reserves +€560,500
up €560,500 (+7.7%), from €7.2m to €7.8m
of which Distributable reserves: +€350,000
- Profit (loss) carried forward +€429,039
up €429,039 (+24.2%), from €1.8m to €2.2m
- Trade debts +€273,857
up €273,857 (+258.1%), from €106,125 to €379,982
- Debts after one year +€217,192
up €217,192 (+4.3%), from €5.0m to €5.2m
- Gross operating margin +€512,119
up €512,119 (+101.5%), from €504,694 to €1.0m
- Financial income -€190,485
down €190,485 (-23.8%), from €801,507 to €611,022
- Financial charges -€174,954
down €174,954 (-47.7%), from €366,615 to €191,661
- Taxes +€45,872
up €45,872 (+15.4%), from €298,362 to €344,234
- Depreciation +€36,395
up €36,395 (+994.2%), from €3,661 to €40,056
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 | €14,735,278 | €16,085,902 | +€1.4m | +9.2% |
| Fixed assets | 21/28 | €4,431,931 | €4,874,189 | +€442,259 | +10.0% |
| Tangible fixed assets | 22/27 | €3,267,130 | €3,977,904 | +€710,774 | +21.8% |
| Land and buildings | 22 | €2,665,865 | €3,035,587 | +€369,722 | +13.9% |
| Furniture and vehicles | 24 | €5,230 | €21,845 | +€16,614 | +317.6% |
| Other tangible fixed assets | 26 | €596,035 | €920,104 | +€324,069 | +54.4% |
| Assets under construction and advance payments | 27 | - | €369 | +€369 | |
| Financial fixed assets | 28 | €1,164,800 | €896,285 | -€268,515 | -23.1% |
| Current assets | 29/58 | €10,303,348 | €11,211,712 | +€908,365 | +8.8% |
| Amounts receivable after more than one year | 29 | €2,238,356 | €1,900,000 | -€338,356 | -15.1% |
| Other amounts receivable | 291 | €2,238,356 | €1,900,000 | -€338,356 | -15.1% |
| Amounts receivable within one year | 40/41 | €241,139 | €726,948 | +€485,808 | +201.5% |
| Trade receivables | 40 | €165,884 | €622,452 | +€456,568 | +275.2% |
| Other amounts receivable | 41 | €75,255 | €104,496 | +€29,241 | +38.9% |
| Current investments | 50/53 | €7,284,422 | €6,970,951 | -€313,471 | -4.3% |
| Cash at bank and in hand | 54/58 | €538,057 | €1,607,400 | +€1.1m | +198.7% |
| Deferred charges and accrued income | 490/1 | €1,373 | €6,413 | +€5,040 | +367.1% |
| Total equity and liabilities | 10/49 | €14,735,278 | €16,085,902 | +€1.4m | +9.2% |
| Equity | 10/15 | €9,172,627 | €10,162,166 | +€989,539 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €143,803 | €143,803 | = | 0.0% |
| Reserves | 13 | €7,235,850 | €7,796,350 | +€560,500 | +7.7% |
| Tax-exempt reserves | 132 | - | €210,500 | +€210,500 | |
| Distributable reserves | 133 | €7,235,850 | €7,585,850 | +€350,000 | +4.8% |
| Profit (loss) carried forward | 14 | €1,774,374 | €2,203,412 | +€429,039 | +24.2% |
| Amounts payable | 17/49 | €5,562,651 | €5,923,736 | +€361,085 | +6.5% |
| Amounts payable after more than one year | 17 | €5,011,619 | €5,228,811 | +€217,192 | +4.3% |
| Financial debts | 170/4 | €5,011,619 | €5,228,811 | +€217,192 | +4.3% |
| Amounts payable within one year | 42/48 | €478,382 | €569,414 | +€91,032 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €43,191 | €44,008 | +€817 | +1.9% |
| Trade debts | 44 | €106,125 | €379,982 | +€273,857 | +258.1% |
| Suppliers | 440/4 | €106,125 | €379,982 | +€273,857 | +258.1% |
| Taxes, remuneration and social security | 45 | €97,997 | €64,105 | -€33,892 | -34.6% |
| Taxes | 450/3 | €82,547 | €54,922 | -€27,625 | -33.5% |
| Remuneration and social security | 454/9 | €15,449 | €9,183 | -€6,267 | -40.6% |
| Other amounts payable | 47/48 | €231,070 | €81,320 | -€149,750 | -64.8% |
| Accrued charges and deferred income | 492/3 | €72,650 | €125,510 | +€52,860 | +72.8% |
| Remuneration, social security and pensions | 62 | €47,157 | €60,784 | +€13,627 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €40,056 | +€36,395 | +994.2% |
| Other operating charges | 640/8 | €1,796 | €1,561 | -€235 | -13.1% |
| Gross operating margin | 9900 | €504,694 | €1,016,813 | +€512,119 | +101.5% |
| Operating profit (loss) | 9901 | €452,080 | €914,412 | +€462,332 | +102.3% |
| Financial income | 75/76B | €801,507 | €611,022 | -€190,485 | -23.8% |
| Recurring financial income | 75 | €801,507 | €611,022 | -€190,485 | -23.8% |
| Financial charges | 65/66B | €366,615 | €191,661 | -€174,954 | -47.7% |
| Recurring financial charges | 65 | €366,615 | €191,661 | -€174,954 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €886,972 | €1,333,773 | +€446,800 | +50.4% |
| Income taxes | 67/77 | €298,362 | €344,234 | +€45,872 | +15.4% |
| Profit (loss) for the period | 9904 | €588,610 | €989,539 | +€400,928 | +68.1% |
| Transfer to tax-exempt reserves | 689 | - | €210,500 | +€210,500 | |
| Profit (loss) for the period to be appropriated | 9905 | €588,610 | €779,039 | +€190,428 | +32.4% |
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 1 October 2026 via checked.be.