AMY: 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.
AMY
Largest movements
- Cash -€1.9m
down €1.9m (-100.0%), from €1.9m to €349
mainly Short-term financial debts (-€7.6m) and Investment in fixed assets (net) (-€920,623)
- Tangible fixed assets +€800,689
up €800,689 (+13.2%), from €6.1m to €6.9m
of which Land and buildings: +€4.4m
- Receivables within one year +€178,443
up €178,443 (+172.8%), from €103,247 to €281,690
of which Trade receivables: +€217,565
- Short-term financial debts -€7.6m
down €7.6m (-100.0%), from €7.6m to €0
- Debts after one year +€6.2m
up €6.2m (+381.5%), from €1.6m to €7.8m
of which Financial debts: +€6.6m
- Other debts +€803,113
new in 2025: €803,113
- Trade debts -€502,293
down €502,293 (-50.6%), from €992,430 to €490,137
- Current portion of long-term debt +€384,870
new in 2025: €384,870
- Depreciation -€3.4m
down €3.4m (-96.6%), from €3.5m to €119,935
- Gross operating margin +€339,493
up €339,493, from -€20,493 to €319,000
- Other operating charges -€12,511
down €12,511 (-96.5%), from €12,965 to €454
- Financial charges -€6,154
down €6,154 (-1.7%), from €356,616 to €350,462
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 | €8,117,200 | €7,161,998 | -€955,202 | -11.8% |
| Fixed assets | 21/28 | €6,079,270 | €6,879,959 | +€800,689 | +13.2% |
| Tangible fixed assets | 22/27 | €6,079,270 | €6,879,959 | +€800,689 | +13.2% |
| Land and buildings | 22 | €2,200,000 | €6,568,254 | +€4.4m | +198.6% |
| Plant, machinery and equipment | 23 | - | €183,334 | +€183,334 | |
| Leasing and similar rights | 25 | - | €128,371 | +€128,371 | |
| Assets under construction and advance payments | 27 | €3,879,270 | €0 | -€3.9m | -100.0% |
| Current assets | 29/58 | €2,037,930 | €282,039 | -€1.8m | -86.2% |
| Amounts receivable within one year | 40/41 | €103,247 | €281,690 | +€178,443 | +172.8% |
| Trade receivables | 40 | €2,427 | €219,993 | +€217,565 | +8962.9% |
| Other amounts receivable | 41 | €100,820 | €61,698 | -€39,122 | -38.8% |
| Cash at bank and in hand | 54/58 | €1,934,683 | €349 | -€1.9m | -100.0% |
| Total equity and liabilities | 10/49 | €8,117,200 | €7,161,998 | -€955,202 | -11.8% |
| Equity | 10/15 | -€3,836,052 | -€3,986,331 | -€150,280 | -3.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,886,052 | -€4,036,331 | -€150,280 | -3.9% |
| Amounts payable | 17/49 | €11,953,252 | €11,148,329 | -€804,923 | -6.7% |
| Amounts payable after more than one year | 17 | €1,623,561 | €7,816,958 | +€6.2m | +381.5% |
| Financial debts | 170/4 | - | €6,556,219 | +€6.6m | |
| Other amounts payable | 178/9 | €1,623,561 | €1,260,738 | -€362,823 | -22.3% |
| Amounts payable within one year | 42/48 | €8,623,691 | €1,678,120 | -€6.9m | -80.5% |
| Current portion of amounts payable after more than one year | 42 | - | €384,870 | +€384,870 | |
| Financial debts | 43 | €7,631,262 | €0 | -€7.6m | -100.0% |
| Credit institutions | 430/8 | €7,631,262 | €0 | -€7.6m | -100.0% |
| Trade debts | 44 | €992,430 | €490,137 | -€502,293 | -50.6% |
| Suppliers | 440/4 | €992,430 | €490,137 | -€502,293 | -50.6% |
| Other amounts payable | 47/48 | - | €803,113 | +€803,113 | |
| Accrued charges and deferred income | 492/3 | €1,706,000 | €1,653,252 | -€52,748 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,496,843 | €119,935 | -€3.4m | -96.6% |
| Other operating charges | 640/8 | €12,965 | €454 | -€12,511 | -96.5% |
| Gross operating margin | 9900 | -€20,493 | €319,000 | +€339,493 | |
| Operating profit (loss) | 9901 | -€3,530,301 | €198,611 | +€3.7m | |
| Financial income | 75/76B | €866 | €1,571 | +€706 | +81.5% |
| Recurring financial income | 75 | €866 | €1,571 | +€706 | +81.5% |
| Financial charges | 65/66B | €356,616 | €350,462 | -€6,154 | -1.7% |
| Recurring financial charges | 65 | €356,616 | €350,462 | -€6,154 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,886,052 | -€150,280 | +€3.7m | +96.1% |
| Profit (loss) for the period | 9904 | -€3,886,052 | -€150,280 | +€3.7m | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,886,052 | -€150,280 | +€3.7m | +96.1% |
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 5 October 2026 via checked.be.