L'AMANDIER: what changed
What changed
L'AMANDIER
NACE 77.223, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€94,652
2024 · €66,786+€27,867
Equity
€497,808
2024 · €865,781-€367,973
Cash
€355,475
2024 · €284,547+€70,928
Balance sheet total
€1.2m
2024 · €1.2m+€18,835
Largest movements
Assets
- Cash +€70,928
up €70,928 (+24.9%), from €284,547 to €355,475
mainly Other debts (+€405,630) and Depreciation (+€126,718)
- Tangible fixed assets -€61,492
down €61,492 (-9.3%), from €663,984 to €602,492
of which Land and buildings: -€62,142
Equity and liabilities
- Reserves -€445,500
down €445,500 (-62.0%), from €718,085 to €272,585
of which Distributable reserves: -€445,500
- Other debts +€405,630
up €405,630 (+1,014%), from €40,000 to €445,630
- Profit (loss) carried forward +€94,652
up €94,652 (+2,907%), from €3,256 to €97,908
- Debts after one year -€51,806
down €51,806 (-39.8%), from €130,256 to €78,449
- Trade debts +€48,763
up €48,763 (+124%), from €39,286 to €88,049
Income statement
- Staff costs -€50,513
down €50,513 (-9.7%), from €522,325 to €471,812
- Gross operating margin -€12,773
down €12,773 (-1.8%), from €718,020 to €705,247
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€66,786
Gross operating margin
-€12,773
Staff costs
+€50,513
Depreciation
-€5,369
Other operating charges
-€1,816
Other operating items
+€150
Financial income
+€4,162
Financial charges
-€6,030
Taxes
-€471
Deferred taxes and other
-€500
Result 2025
€94,652
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€657,705
Investment
-€67,244
Financing
-€519,532
Cash 2024
€284,547
From operations (derived)
+€657,705
Net result for the year
+€94,652
Depreciation
+€126,718
Stocks and contracts
+€2,628
Receivables within one year
-€7,346
Deferred charges and accrued income
-€2,664
Trade debts
+€48,763
Tax, wage and social debts
-€16,671
Advances received
+€9,570
Other debts
+€405,630
Accrued charges and deferred income
-€3,576
Investment (derived)
-€67,244
Investment in fixed assets (net)
-€65,227
Current investments
-€2,017
Financing
-€519,532
Debts after one year
-€51,806
Current portion of long-term debt
-€5,101
Contributions, distributions and other
-€462,625
Cash 2025
€355,475
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,204,630 | €1,223,465 | +€18,835 | +1.6% |
| Fixed assets | 21/28 | €664,009 | €602,517 | -€61,492 | -9.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €663,984 | €602,492 | -€61,492 | -9.3% |
| Land and buildings | 22 | €420,290 | €358,148 | -€62,142 | -14.8% |
| Plant, machinery and equipment | 23 | €119,673 | €153,825 | +€34,152 | +28.5% |
| Furniture and vehicles | 24 | €124,021 | €90,519 | -€33,502 | -27.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €540,621 | €620,948 | +€80,327 | +14.9% |
| Stocks and contracts in progress | 3 | €12,874 | €10,246 | -€2,628 | -20.4% |
| Stocks | 30/36 | €12,874 | €10,246 | -€2,628 | -20.4% |
| Amounts receivable within one year | 40/41 | €37,716 | €45,062 | +€7,346 | +19.5% |
| Trade receivables | 40 | €26,800 | €30,878 | +€4,078 | +15.2% |
| Other amounts receivable | 41 | €10,917 | €14,184 | +€3,268 | +29.9% |
| Current investments | 50/53 | €198,018 | €200,035 | +€2,017 | +1.0% |
| Cash at bank and in hand | 54/58 | €284,547 | €355,475 | +€70,928 | +24.9% |
| Deferred charges and accrued income | 490/1 | €7,466 | €10,130 | +€2,664 | +35.7% |
| Total equity and liabilities | 10/49 | €1,204,630 | €1,223,465 | +€18,835 | +1.6% |
| Equity | 10/15 | €865,781 | €497,808 | -€367,973 | -42.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €718,085 | €272,585 | -€445,500 | -62.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €711,085 | €265,585 | -€445,500 | -62.7% |
| Profit (loss) carried forward | 14 | €3,256 | €97,908 | +€94,652 | +2,907% |
| Investment grants | 15 | €74,441 | €57,316 | -€17,125 | -23.0% |
| Amounts payable | 17/49 | €338,848 | €725,656 | +€386,808 | +114% |
| Amounts payable after more than one year | 17 | €130,256 | €78,449 | -€51,806 | -39.8% |
| Financial debts | 170/4 | €130,256 | €78,449 | -€51,806 | -39.8% |
| Amounts payable within one year | 42/48 | €198,260 | €640,451 | +€442,191 | +223% |
| Current portion of amounts payable after more than one year | 42 | €56,907 | €51,806 | -€5,101 | -9.0% |
| Trade debts | 44 | €39,286 | €88,049 | +€48,763 | +124% |
| Suppliers | 440/4 | €39,286 | €88,049 | +€48,763 | +124% |
| Advances received on contracts in progress | 46 | - | €9,570 | +€9,570 | |
| Taxes, remuneration and social security | 45 | €62,066 | €45,395 | -€16,671 | -26.9% |
| Taxes | 450/3 | €8,323 | €4,530 | -€3,792 | -45.6% |
| Remuneration and social security | 454/9 | €53,744 | €40,865 | -€12,879 | -24.0% |
| Other amounts payable | 47/48 | €40,000 | €445,630 | +€405,630 | +1,014% |
| Accrued charges and deferred income | 492/3 | €10,333 | €6,756 | -€3,576 | -34.6% |
| Non-recurring operating income | 76A | €8,387 | €2,761 | -€5,626 | -67.1% |
| Remuneration, social security and pensions | 62 | €522,325 | €471,812 | -€50,513 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,349 | €126,718 | +€5,369 | +4.4% |
| Other operating charges | 640/8 | €12,033 | €13,849 | +€1,816 | +15.1% |
| Non-recurring operating charges | 66A | €150 | - | -€150 | |
| Gross operating margin | 9900 | €718,020 | €705,247 | -€12,773 | -1.8% |
| Operating profit (loss) | 9901 | €62,163 | €92,868 | +€30,705 | +49.4% |
| Financial income | 75/76B | €19,659 | €23,821 | +€4,162 | +21.2% |
| Recurring financial income | 75 | €19,659 | €23,821 | +€4,162 | +21.2% |
| Financial charges | 65/66B | -€1,486 | €4,544 | +€6,030 | |
| Recurring financial charges | 65 | -€1,486 | €4,544 | +€6,030 | |
| Profit (loss) for the period before taxes | 9903 | €83,307 | €112,144 | +€28,837 | +34.6% |
| Transfer from deferred taxes | 780 | €2,863 | €2,363 | -€500 | -17.5% |
| Income taxes | 67/77 | €19,384 | €19,855 | +€471 | +2.4% |
| Profit (loss) for the period | 9904 | €66,786 | €94,652 | +€27,867 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,786 | €94,652 | +€27,867 | +41.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.