Amnovis: 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.
Amnovis
Largest movements
- Tangible fixed assets -€300,839
down €300,839 (-27.1%), from €1.1m to €808,604
of which Leasing and similar rights: -€244,780
- Receivables within one year -€139,215
down €139,215 (-8.7%), from €1.6m to €1.5m
of which Other amounts receivable: -€221,586
- Cash -€50,113
down €50,113 (-40.4%), from €123,900 to €73,787
mainly Investment in fixed assets (net) (-€600,514) and Short-term financial debts (-€500,000)
- Deferred charges and accrued income +€35,224
up €35,224 (+37.8%), from €93,147 to €128,372
- Short-term financial debts -€500,000
down €500,000 (-55.6%), from €900,000 to €400,000
- Accrued charges and deferred income +€405,222
up €405,222 (+48.7%), from €832,566 to €1.2m
- Debts after one year -€250,881
down €250,881 (-44.8%), from €559,866 to €308,985
- Investment grants -€233,442
down €233,442 (-34.3%), from €680,590 to €447,148
- Trade debts +€103,258
up €103,258 (+60.5%), from €170,583 to €273,841
- Gross operating margin +€575,120
up €575,120 (+40.5%), from €1.4m to €2.0m
- Staff costs +€190,273
up €190,273 (+18.4%), from €1.0m to €1.2m
- Depreciation -€167,823
down €167,823 (-15.3%), from €1.1m to €929,309
- Financial income -€73,134
down €73,134 (-23.4%), from €312,599 to €239,465
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 | €3,499,368 | €3,039,139 | -€460,229 | -13.2% |
| Fixed assets | 21/28 | €1,410,586 | €1,081,791 | -€328,795 | -23.3% |
| Intangible fixed assets | 21 | €258,013 | €230,057 | -€27,956 | -10.8% |
| Tangible fixed assets | 22/27 | €1,109,442 | €808,604 | -€300,839 | -27.1% |
| Plant, machinery and equipment | 23 | €227,133 | €191,978 | -€35,156 | -15.5% |
| Furniture and vehicles | 24 | €26,978 | €24,108 | -€2,870 | -10.6% |
| Leasing and similar rights | 25 | €783,535 | €538,755 | -€244,780 | -31.2% |
| Other tangible fixed assets | 26 | €71,796 | €53,763 | -€18,033 | -25.1% |
| Financial fixed assets | 28 | €43,130 | €43,130 | = | 0.0% |
| Current assets | 29/58 | €2,088,782 | €1,957,348 | -€131,434 | -6.3% |
| Amounts receivable after more than one year | 29 | €41,653 | €53,627 | +€11,974 | +28.7% |
| Other amounts receivable | 291 | €41,653 | €53,627 | +€11,974 | +28.7% |
| Stocks and contracts in progress | 3 | €235,250 | €245,946 | +€10,696 | +4.5% |
| Stocks | 30/36 | €235,250 | €245,946 | +€10,696 | +4.5% |
| Amounts receivable within one year | 40/41 | €1,594,832 | €1,455,617 | -€139,215 | -8.7% |
| Trade receivables | 40 | €209,981 | €292,352 | +€82,371 | +39.2% |
| Other amounts receivable | 41 | €1,384,851 | €1,163,265 | -€221,586 | -16.0% |
| Cash at bank and in hand | 54/58 | €123,900 | €73,787 | -€50,113 | -40.4% |
| Deferred charges and accrued income | 490/1 | €93,147 | €128,372 | +€35,224 | +37.8% |
| Total equity and liabilities | 10/49 | €3,499,368 | €3,039,139 | -€460,229 | -13.2% |
| Equity | 10/15 | €619,854 | €390,192 | -€229,661 | -37.1% |
| Contributions | 10/11 | €1,925,009 | €1,925,014 | +€5 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,985,745 | -€1,981,970 | +€3,775 | +0.2% |
| Investment grants | 15 | €680,590 | €447,148 | -€233,442 | -34.3% |
| Amounts payable | 17/49 | €2,879,514 | €2,648,946 | -€230,568 | -8.0% |
| Amounts payable after more than one year | 17 | €559,866 | €308,985 | -€250,881 | -44.8% |
| Financial debts | 170/4 | €559,866 | €308,985 | -€250,881 | -44.8% |
| Amounts payable within one year | 42/48 | €1,487,083 | €1,102,174 | -€384,908 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €242,268 | €250,881 | +€8,614 | +3.6% |
| Financial debts | 43 | €900,000 | €400,000 | -€500,000 | -55.6% |
| Credit institutions | 430/8 | €900,000 | €400,000 | -€500,000 | -55.6% |
| Trade debts | 44 | €170,583 | €273,841 | +€103,258 | +60.5% |
| Suppliers | 440/4 | €170,583 | €273,841 | +€103,258 | +60.5% |
| Taxes, remuneration and social security | 45 | €174,232 | €177,452 | +€3,220 | +1.8% |
| Taxes | 450/3 | €19,150 | €1,085 | -€18,065 | -94.3% |
| Remuneration and social security | 454/9 | €155,082 | €176,367 | +€21,285 | +13.7% |
| Accrued charges and deferred income | 492/3 | €832,566 | €1,237,788 | +€405,222 | +48.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,036,731 | €1,227,004 | +€190,273 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,097,131 | €929,309 | -€167,823 | -15.3% |
| Other operating charges | 640/8 | €1,607 | €3,222 | +€1,615 | +100.5% |
| Gross operating margin | 9900 | €1,420,993 | €1,996,113 | +€575,120 | +40.5% |
| Operating profit (loss) | 9901 | -€714,477 | -€163,421 | +€551,055 | +77.1% |
| Financial income | 75/76B | €312,599 | €239,465 | -€73,134 | -23.4% |
| Recurring financial income | 75 | €312,599 | €239,465 | -€73,134 | -23.4% |
| Financial charges | 65/66B | €93,539 | €84,634 | -€8,905 | -9.5% |
| Recurring financial charges | 65 | €93,539 | €84,634 | -€8,905 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€495,417 | -€8,590 | +€486,827 | +98.3% |
| Income taxes | 67/77 | -€19,347 | -€12,365 | +€6,982 | +36.1% |
| Profit (loss) for the period | 9904 | -€476,070 | €3,775 | +€479,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€476,070 | €3,775 | +€479,845 |
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 9 October 2026 via checked.be.