JONATHAN AMARA: 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.
JONATHAN AMARA
Largest movements
- Cash +€12,150
up €12,150 (+733.3%), from €1,657 to €13,807
mainly Net result for the year (+€13,164) and Other debts (+€8,480)
- Receivables within one year -€1,802
down €1,802 (-13.4%), from €13,491 to €11,690
of which Other amounts receivable: -€3,145
- Deferred charges and accrued income +€1,034
up €1,034 (+218.6%), from €473 to €1,506
- Tangible fixed assets +€646
up €646 (+109.3%), from €591 to €1,237
- Formation expenses -€373
down €373 (-29.0%), from €1,288 to €915
- Other debts +€8,480
new in 2025: €8,480
- Profit (loss) carried forward +€2,564
up €2,564, from -€14 to €2,550
- Tax, wage and social debts +€1,812
up €1,812 (+13.7%), from €13,241 to €15,052
- Trade debts -€1,201
down €1,201 (-67.7%), from €1,773 to €572
- Gross operating margin +€13,953
up €13,953 (+139.2%), from €10,021 to €23,975
- Taxes +€3,508
up €3,508 (+165.1%), from €2,125 to €5,633
- Other operating charges -€1,858
down €1,858 (-66.5%), from €2,793 to €935
- Financial charges -€529
down €529 (-13.9%), from €3,821 to €3,292
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 | €17,500 | €29,154 | +€11,654 | +66.6% |
| Formation expenses | 20 | €1,288 | €915 | -€373 | -29.0% |
| Fixed assets | 21/28 | €591 | €1,237 | +€646 | +109.3% |
| Tangible fixed assets | 22/27 | €591 | €1,237 | +€646 | +109.3% |
| Furniture and vehicles | 24 | €591 | €1,237 | +€646 | +109.3% |
| Current assets | 29/58 | €15,621 | €27,003 | +€11,381 | +72.9% |
| Amounts receivable within one year | 40/41 | €13,491 | €11,690 | -€1,802 | -13.4% |
| Trade receivables | 40 | €9,221 | €10,564 | +€1,343 | +14.6% |
| Other amounts receivable | 41 | €4,271 | €1,126 | -€3,145 | -73.6% |
| Cash at bank and in hand | 54/58 | €1,657 | €13,807 | +€12,150 | +733.3% |
| Deferred charges and accrued income | 490/1 | €473 | €1,506 | +€1,034 | +218.6% |
| Total equity and liabilities | 10/49 | €17,500 | €29,154 | +€11,654 | +66.6% |
| Equity | 10/15 | €2,486 | €5,050 | +€2,564 | +103.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14 | €2,550 | +€2,564 | |
| Amounts payable | 17/49 | €15,014 | €24,105 | +€9,091 | +60.5% |
| Amounts payable within one year | 42/48 | €15,014 | €24,105 | +€9,091 | +60.5% |
| Trade debts | 44 | €1,773 | €572 | -€1,201 | -67.7% |
| Suppliers | 440/4 | €1,773 | €572 | -€1,201 | -67.7% |
| Taxes, remuneration and social security | 45 | €13,241 | €15,052 | +€1,812 | +13.7% |
| Taxes | 450/3 | €13,241 | €15,052 | +€1,812 | +13.7% |
| Other amounts payable | 47/48 | - | €8,480 | +€8,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €676 | +€1 | +0.2% |
| Other operating charges | 640/8 | €2,793 | €935 | -€1,858 | -66.5% |
| Non-recurring operating charges | 66A | - | €275 | +€275 | |
| Gross operating margin | 9900 | €10,021 | €23,975 | +€13,953 | +139.2% |
| Operating profit (loss) | 9901 | €6,553 | €22,089 | +€15,535 | +237.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €3,821 | €3,292 | -€529 | -13.9% |
| Recurring financial charges | 65 | €3,821 | €3,292 | -€529 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €2,732 | €18,797 | +€16,064 | +587.9% |
| Income taxes | 67/77 | €2,125 | €5,633 | +€3,508 | +165.1% |
| Profit (loss) for the period | 9904 | €607 | €13,164 | +€12,557 | +2067.3% |
| Profit (loss) for the period to be appropriated | 9905 | €607 | €13,164 | +€12,557 | +2067.3% |
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 30 September 2026 via checked.be.