BV AMINATA: 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.
BV AMINATA
Largest movements
- Cash +€297,823
up €297,823 (+116%), from €256,565 to €554,387
mainly Advances received (+€153,870) and Net result for the year (+€109,198)
- Stocks and contracts -€54,999
down €54,999 (-42.3%), from €130,073 to €75,074
- Receivables within one year +€40,916
up €40,916 (+25.1%), from €163,238 to €204,154
of which Trade receivables: +€50,379
- Tangible fixed assets -€12,953
down €12,953 (-20.3%), from €63,657 to €50,704
of which Furniture and vehicles: -€8,093
- Advances received +€153,870
up €153,870 (+40.5%), from €380,024 to €533,894
- Reserves +€109,198
up €109,198 (+77.9%), from €140,240 to €249,438
- Trade debts +€54,975
up €54,975 (+20,016%), from €275 to €55,250
- Other debts -€54,545
down €54,545 (-100%), from €54,545 to €0
- Taxes +€19,047
up €19,047 (+59.5%), from €32,019 to €51,066
- Gross operating margin +€15,830
up €15,830 (+10.0%), from €158,900 to €174,730
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 | €614,194 | €884,981 | +€270,787 | +44.1% |
| Fixed assets | 21/28 | €63,713 | €50,760 | -€12,953 | -20.3% |
| Tangible fixed assets | 22/27 | €63,657 | €50,704 | -€12,953 | -20.3% |
| Land and buildings | 22 | €8,272 | €5,241 | -€3,031 | -36.6% |
| Plant, machinery and equipment | 23 | €532 | €331 | -€201 | -37.8% |
| Furniture and vehicles | 24 | €15,400 | €7,307 | -€8,093 | -52.6% |
| Other tangible fixed assets | 26 | €39,453 | €37,824 | -€1,628 | -4.1% |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €550,481 | €834,221 | +€283,740 | +51.5% |
| Stocks and contracts in progress | 3 | €130,073 | €75,074 | -€54,999 | -42.3% |
| Contracts in progress | 37 | €130,073 | €75,074 | -€54,999 | -42.3% |
| Amounts receivable within one year | 40/41 | €163,238 | €204,154 | +€40,916 | +25.1% |
| Trade receivables | 40 | €59,060 | €109,439 | +€50,379 | +85.3% |
| Other amounts receivable | 41 | €104,179 | €94,715 | -€9,463 | -9.1% |
| Cash at bank and in hand | 54/58 | €256,565 | €554,387 | +€297,823 | +116% |
| Deferred charges and accrued income | 490/1 | €605 | €605 | = | 0.0% |
| Total equity and liabilities | 10/49 | €614,194 | €884,981 | +€270,787 | +44.1% |
| Equity | 10/15 | €146,440 | €255,638 | +€109,198 | +74.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €140,240 | €249,438 | +€109,198 | +77.9% |
| Distributable reserves | 133 | €140,240 | €249,438 | +€109,198 | +77.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €467,754 | €629,343 | +€161,590 | +34.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €467,754 | €629,343 | +€161,590 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €2,296 | €6,731 | +€4,435 | +193% |
| Trade debts | 44 | €275 | €55,250 | +€54,975 | +20,016% |
| Suppliers | 440/4 | €275 | €55,250 | +€54,975 | +20,016% |
| Advances received on contracts in progress | 46 | €380,024 | €533,894 | +€153,870 | +40.5% |
| Taxes, remuneration and social security | 45 | €30,614 | €33,469 | +€2,855 | +9.3% |
| Taxes | 450/3 | €30,614 | €33,469 | +€2,855 | +9.3% |
| Other amounts payable | 47/48 | €54,545 | €0 | -€54,545 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,995 | €13,860 | -€135 | -1.0% |
| Other operating charges | 640/8 | €175 | €0 | -€175 | -100% |
| Gross operating margin | 9900 | €158,900 | €174,730 | +€15,830 | +10.0% |
| Operating profit (loss) | 9901 | €144,730 | €160,869 | +€16,140 | +11.2% |
| Financial income | 75/76B | €168 | €334 | +€166 | +98.8% |
| Recurring financial income | 75 | €168 | €334 | +€166 | +98.8% |
| Financial charges | 65/66B | €970 | €940 | -€30 | -3.1% |
| Recurring financial charges | 65 | €970 | €940 | -€30 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €143,928 | €160,264 | +€16,336 | +11.4% |
| Income taxes | 67/77 | €32,019 | €51,066 | +€19,047 | +59.5% |
| Profit (loss) for the period | 9904 | €111,909 | €109,198 | -€2,712 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €111,909 | €109,198 | -€2,712 | -2.4% |
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 30 October 2026 via checked.be.