Des Amis: 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.
Des Amis
Largest movements
- Tangible fixed assets +€13,874
up €13,874 (+70.4%), from €19,698 to €33,572
of which Other tangible fixed assets: +€8,087
- Cash -€9,163
down €9,163 (-93.3%), from €9,823 to €660
mainly Investment in fixed assets (net) (-€21,124) and Debts after one year (-€15,000)
- Deferred charges and accrued income +€3,445
up €3,445 (+33.3%), from €10,337 to €13,782
- Current investments +€2,029
up €2,029 (+14.5%), from €14,005 to €16,034
- Receivables within one year +€1,775
up €1,775 (+3,088%), from €57 to €1,833
- Reserves +€21,254
up €21,254 (+165%), from €12,898 to €34,152
- Debts after one year -€15,000
down €15,000 (-100%), from €15,000 to €0
- Tax, wage and social debts +€8,288
up €8,288 (+227%), from €3,643 to €11,931
of which Remuneration and social security: +€5,735
- Other debts -€4,606
down €4,606 (-24.2%), from €19,016 to €14,410
- Trade debts +€1,040
up €1,040 (+59.0%), from €1,763 to €2,803
- Gross operating margin +€41,047
up €41,047 (+167%), from €24,529 to €65,575
- Staff costs +€29,400
new in 2025: €29,400
- Taxes +€2,291
up €2,291 (+62.9%), from €3,643 to €5,934
- Depreciation +€880
up €880 (+13.8%), from €6,370 to €7,250
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 | €53,921 | €65,880 | +€11,960 | +22.2% |
| Fixed assets | 21/28 | €19,698 | €33,572 | +€13,874 | +70.4% |
| Tangible fixed assets | 22/27 | €19,698 | €33,572 | +€13,874 | +70.4% |
| Plant, machinery and equipment | 23 | €7,656 | €10,011 | +€2,356 | +30.8% |
| Furniture and vehicles | 24 | €11,370 | €14,801 | +€3,431 | +30.2% |
| Other tangible fixed assets | 26 | €673 | €8,760 | +€8,087 | +1,202% |
| Current assets | 29/58 | €34,222 | €32,308 | -€1,914 | -5.6% |
| Amounts receivable within one year | 40/41 | €57 | €1,833 | +€1,775 | +3,088% |
| Trade receivables | 40 | €57 | €1,833 | +€1,775 | +3,088% |
| Current investments | 50/53 | €14,005 | €16,034 | +€2,029 | +14.5% |
| Cash at bank and in hand | 54/58 | €9,823 | €660 | -€9,163 | -93.3% |
| Deferred charges and accrued income | 490/1 | €10,337 | €13,782 | +€3,445 | +33.3% |
| Total equity and liabilities | 10/49 | €53,921 | €65,880 | +€11,960 | +22.2% |
| Equity | 10/15 | €13,898 | €35,152 | +€21,254 | +153% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,898 | €34,152 | +€21,254 | +165% |
| Distributable reserves | 133 | €12,898 | €34,152 | +€21,254 | +165% |
| Amounts payable | 17/49 | €40,022 | €30,729 | -€9,294 | -23.2% |
| Amounts payable after more than one year | 17 | €15,000 | €0 | -€15,000 | -100% |
| Financial debts | 170/4 | €15,000 | €0 | -€15,000 | -100% |
| Amounts payable within one year | 42/48 | €24,422 | €29,145 | +€4,722 | +19.3% |
| Trade debts | 44 | €1,763 | €2,803 | +€1,040 | +59.0% |
| Suppliers | 440/4 | €1,763 | €2,803 | +€1,040 | +59.0% |
| Taxes, remuneration and social security | 45 | €3,643 | €11,931 | +€8,288 | +227% |
| Taxes | 450/3 | €3,643 | €6,196 | +€2,553 | +70.1% |
| Remuneration and social security | 454/9 | - | €5,735 | +€5,735 | |
| Other amounts payable | 47/48 | €19,016 | €14,410 | -€4,606 | -24.2% |
| Accrued charges and deferred income | 492/3 | €600 | €1,584 | +€984 | +164% |
| Remuneration, social security and pensions | 62 | - | €29,400 | +€29,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,370 | €7,250 | +€880 | +13.8% |
| Other operating charges | 640/8 | €1,010 | €604 | -€406 | -40.2% |
| Gross operating margin | 9900 | €24,529 | €65,575 | +€41,047 | +167% |
| Operating profit (loss) | 9901 | €17,149 | €28,321 | +€11,173 | +65.2% |
| Financial income | 75/76B | €2 | €73 | +€71 | +3,571% |
| Recurring financial income | 75 | €2 | €73 | +€71 | +3,571% |
| Financial charges | 65/66B | €609 | €1,207 | +€597 | +98.1% |
| Recurring financial charges | 65 | €609 | €1,207 | +€597 | +98.1% |
| Profit (loss) for the period before taxes | 9903 | €16,541 | €27,188 | +€10,647 | +64.4% |
| Income taxes | 67/77 | €3,643 | €5,934 | +€2,291 | +62.9% |
| Profit (loss) for the period | 9904 | €12,898 | €21,254 | +€8,356 | +64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,898 | €21,254 | +€8,356 | +64.8% |
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 13 October 2026 via checked.be.