Amva Works: 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.
Amva Works
Largest movements
- Cash -€111,239
down €111,239 (-54.6%), from €203,864 to €92,625
mainly Contributions, distributions and other (-€182,300) and Receivables within one year (-€26,079)
- Receivables within one year +€26,079
up €26,079 (+62.0%), from €42,083 to €68,162
of which Trade receivables: +€20,028
- Tangible fixed assets +€4,504
up €4,504 (+10.3%), from €43,774 to €48,278
of which Leasing and similar rights: +€5,583
- Profit (loss) carried forward -€62,839
down €62,839 (-84.7%), from €74,167 to €11,329
- Reserves -€50,000
down €50,000 (-43.1%), from €116,000 to €66,000
- Other debts +€31,587
up €31,587 (+71.5%), from €44,168 to €75,754
- Debts after one year -€9,387
down €9,387 (-30.9%), from €30,343 to €20,955
- Trade debts +€5,978
new in 2025: €5,978
- Depreciation +€3,531
up €3,531 (+35.0%), from €10,076 to €13,607
- Financial charges -€1,836
down €1,836 (-33.7%), from €5,447 to €3,611
- Taxes -€1,241
down €1,241 (-6.2%), from €20,101 to €18,860
- Other operating charges +€1,107
up €1,107 (+60.0%), from €1,846 to €2,953
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.
Derived cash bridge
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 | €293,372 | €211,613 | -€81,759 | -27.9% |
| Fixed assets | 21/28 | €43,774 | €48,278 | +€4,504 | +10.3% |
| Tangible fixed assets | 22/27 | €43,774 | €48,278 | +€4,504 | +10.3% |
| Furniture and vehicles | 24 | €5,867 | €4,788 | -€1,079 | -18.4% |
| Leasing and similar rights | 25 | €37,907 | €43,490 | +€5,583 | +14.7% |
| Current assets | 29/58 | €249,598 | €163,335 | -€86,263 | -34.6% |
| Amounts receivable within one year | 40/41 | €42,083 | €68,162 | +€26,079 | +62.0% |
| Trade receivables | 40 | €42,083 | €62,111 | +€20,028 | +47.6% |
| Other amounts receivable | 41 | - | €6,051 | +€6,051 | |
| Cash at bank and in hand | 54/58 | €203,864 | €92,625 | -€111,239 | -54.6% |
| Deferred charges and accrued income | 490/1 | €3,652 | €2,548 | -€1,104 | -30.2% |
| Total equity and liabilities | 10/49 | €293,372 | €211,613 | -€81,759 | -27.9% |
| Equity | 10/15 | €195,167 | €82,329 | -€112,839 | -57.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €116,000 | €66,000 | -€50,000 | -43.1% |
| Distributable reserves | 133 | €116,000 | €66,000 | -€50,000 | -43.1% |
| Profit (loss) carried forward | 14 | €74,167 | €11,329 | -€62,839 | -84.7% |
| Amounts payable | 17/49 | €98,205 | €129,284 | +€31,080 | +31.6% |
| Amounts payable after more than one year | 17 | €30,343 | €20,955 | -€9,387 | -30.9% |
| Financial debts | 170/4 | €30,343 | €20,955 | -€9,387 | -30.9% |
| Amounts payable within one year | 42/48 | €64,821 | €106,697 | +€41,876 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €8,920 | €9,387 | +€467 | +5.2% |
| Trade debts | 44 | - | €5,978 | +€5,978 | |
| Suppliers | 440/4 | - | €5,978 | +€5,978 | |
| Taxes, remuneration and social security | 45 | €11,733 | €15,577 | +€3,844 | +32.8% |
| Taxes | 450/3 | €11,733 | €15,577 | +€3,844 | +32.8% |
| Other amounts payable | 47/48 | €44,168 | €75,754 | +€31,587 | +71.5% |
| Accrued charges and deferred income | 492/3 | €3,041 | €1,632 | -€1,409 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,076 | €13,607 | +€3,531 | +35.0% |
| Other operating charges | 640/8 | €1,846 | €2,953 | +€1,107 | +60.0% |
| Gross operating margin | 9900 | €108,977 | €108,492 | -€485 | -0.4% |
| Operating profit (loss) | 9901 | €97,055 | €91,932 | -€5,123 | -5.3% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €5,447 | €3,611 | -€1,836 | -33.7% |
| Recurring financial charges | 65 | €5,447 | €3,611 | -€1,836 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €91,615 | €88,322 | -€3,293 | -3.6% |
| Income taxes | 67/77 | €20,101 | €18,860 | -€1,241 | -6.2% |
| Profit (loss) for the period | 9904 | €71,514 | €69,461 | -€2,053 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,514 | €69,461 | -€2,053 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.