AMY & MARY: 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.
AMY & MARY
Largest movements
- Cash +€135,388
up €135,388 (+371%), from €36,509 to €171,897
mainly Net result for the year (+€280,523) and Depreciation (+€46,480)
- Tangible fixed assets +€33,514
up €33,514 (+25.6%), from €130,748 to €164,261
of which Furniture and vehicles: +€42,068
- Stocks and contracts +€32,363
up €32,363 (+201%), from €16,114 to €48,477
- Receivables within one year -€11,828
down €11,828 (-36.9%), from €32,066 to €20,238
of which Other amounts receivable: -€14,069
- Reserves +€154,423
up €154,423 (+654%), from €23,626 to €178,049
- Trade debts -€42,005
down €42,005 (-59.1%), from €71,123 to €29,119
- Other debts +€28,567
up €28,567 (+26.8%), from €106,744 to €135,311
- Debts after one year +€24,264
new in 2025: €24,264
- Current portion of long-term debt +€19,840
new in 2025: €19,840
- Gross operating margin +€408,265
up €408,265 (+501%), from €81,422 to €489,687
- Staff costs +€79,903
up €79,903 (+197%), from €40,461 to €120,363
- Depreciation +€34,861
up €34,861 (+300%), from €11,619 to €46,480
- Taxes +€32,117
up €32,117 (+763%), from €4,211 to €36,328
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 | €236,909 | €433,119 | +€196,211 | +82.8% |
| Fixed assets | 21/28 | €149,839 | €186,261 | +€36,423 | +24.3% |
| Intangible fixed assets | 21 | €4,991 | €7,900 | +€2,909 | +58.3% |
| Tangible fixed assets | 22/27 | €130,748 | €164,261 | +€33,514 | +25.6% |
| Plant, machinery and equipment | 23 | €73,551 | €77,294 | +€3,743 | +5.1% |
| Furniture and vehicles | 24 | - | €42,068 | +€42,068 | |
| Other tangible fixed assets | 26 | €57,197 | €44,899 | -€12,298 | -21.5% |
| Financial fixed assets | 28 | €14,100 | €14,100 | = | 0.0% |
| Current assets | 29/58 | €87,070 | €246,858 | +€159,788 | +184% |
| Stocks and contracts in progress | 3 | €16,114 | €48,477 | +€32,363 | +201% |
| Stocks | 30/36 | €16,114 | €48,477 | +€32,363 | +201% |
| Amounts receivable within one year | 40/41 | €32,066 | €20,238 | -€11,828 | -36.9% |
| Trade receivables | 40 | €8,443 | €10,684 | +€2,241 | +26.5% |
| Other amounts receivable | 41 | €23,623 | €9,554 | -€14,069 | -59.6% |
| Cash at bank and in hand | 54/58 | €36,509 | €171,897 | +€135,388 | +371% |
| Deferred charges and accrued income | 490/1 | €2,381 | €6,246 | +€3,865 | +162% |
| Total equity and liabilities | 10/49 | €236,909 | €433,119 | +€196,211 | +82.8% |
| Equity | 10/15 | €43,626 | €198,049 | +€154,423 | +354% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23,626 | €178,049 | +€154,423 | +654% |
| Distributable reserves | 133 | €23,626 | €178,049 | +€154,423 | +654% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €193,283 | €235,071 | +€41,788 | +21.6% |
| Amounts payable after more than one year | 17 | - | €24,264 | +€24,264 | |
| Financial debts | 170/4 | - | €24,264 | +€24,264 | |
| Amounts payable within one year | 42/48 | €193,283 | €210,807 | +€17,524 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | - | €19,840 | +€19,840 | |
| Trade debts | 44 | €71,123 | €29,119 | -€42,005 | -59.1% |
| Suppliers | 440/4 | €71,123 | €29,119 | -€42,005 | -59.1% |
| Advances received on contracts in progress | 46 | €2,537 | €183 | -€2,354 | -92.8% |
| Taxes, remuneration and social security | 45 | €12,879 | €26,354 | +€13,475 | +105% |
| Taxes | 450/3 | €5,233 | €16,328 | +€11,095 | +212% |
| Remuneration and social security | 454/9 | €7,645 | €10,026 | +€2,381 | +31.1% |
| Other amounts payable | 47/48 | €106,744 | €135,311 | +€28,567 | +26.8% |
| Remuneration, social security and pensions | 62 | €40,461 | €120,363 | +€79,903 | +197% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,619 | €46,480 | +€34,861 | +300% |
| Other operating charges | 640/8 | €550 | €3,677 | +€3,127 | +569% |
| Gross operating margin | 9900 | €81,422 | €489,687 | +€408,265 | +501% |
| Operating profit (loss) | 9901 | €28,792 | €319,166 | +€290,374 | +1,009% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €138 | €2,315 | +€2,178 | +1,582% |
| Recurring financial charges | 65 | €138 | €2,315 | +€2,178 | +1,582% |
| Profit (loss) for the period before taxes | 9903 | €28,655 | €316,851 | +€288,196 | +1,006% |
| Income taxes | 67/77 | €4,211 | €36,328 | +€32,117 | +763% |
| Profit (loss) for the period | 9904 | €24,443 | €280,523 | +€256,080 | +1,048% |
| Profit (loss) for the period to be appropriated | 9905 | €24,443 | €280,523 | +€256,080 | +1,048% |
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 27 October 2026 via checked.be.