VP AMANAH: 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.
VP AMANAH
Largest movements
- Current investments +€47,850
new in 2025: €47,850
- Receivables within one year -€36,729
down €36,729 (-78.9%), from €46,543 to €9,814
of which Other amounts receivable: -€36,831
- Tangible fixed assets +€7,486
up €7,486 (+158%), from €4,732 to €12,218
- Cash +€6,395
up €6,395 (+11,600%), from €55 to €6,450
mainly Receivables within one year (+€36,729) and Net result for the year (+€29,034)
- Intangible fixed assets -€866
down €866 (-100%), from €866 to €0
- Profit (loss) carried forward +€29,034
up €29,034 (+106%), from €27,455 to €56,489
- Trade debts -€4,802
down €4,802 (-93.9%), from €5,116 to €314
- Gross operating margin +€39,104
up €39,104 (+340%), from €11,487 to €50,591
- Staff costs +€8,276
new in 2025: €8,276
- Taxes +€6,432
up €6,432 (+449%), from €1,433 to €7,865
- Depreciation -€1,343
down €1,343 (-25.1%), from €5,357 to €4,014
- Financial income +€745
up €745 (+1,063,657%), from €0 to €745
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 | €52,196 | €76,897 | +€24,701 | +47.3% |
| Fixed assets | 21/28 | €5,598 | €12,218 | +€6,620 | +118% |
| Intangible fixed assets | 21 | €866 | €0 | -€866 | -100% |
| Tangible fixed assets | 22/27 | €4,732 | €12,218 | +€7,486 | +158% |
| Plant, machinery and equipment | 23 | €4,732 | €12,218 | +€7,486 | +158% |
| Current assets | 29/58 | €46,598 | €64,680 | +€18,081 | +38.8% |
| Amounts receivable within one year | 40/41 | €46,543 | €9,814 | -€36,729 | -78.9% |
| Trade receivables | 40 | - | €102 | +€102 | |
| Other amounts receivable | 41 | €46,543 | €9,712 | -€36,831 | -79.1% |
| Current investments | 50/53 | - | €47,850 | +€47,850 | |
| Cash at bank and in hand | 54/58 | €55 | €6,450 | +€6,395 | +11,600% |
| Deferred charges and accrued income | 490/1 | - | €565 | +€565 | |
| Total equity and liabilities | 10/49 | €52,196 | €76,897 | +€24,701 | +47.3% |
| Equity | 10/15 | €37,455 | €66,489 | +€29,034 | +77.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,455 | €56,489 | +€29,034 | +106% |
| Amounts payable | 17/49 | €14,741 | €10,408 | -€4,333 | -29.4% |
| Amounts payable within one year | 42/48 | €14,741 | €10,408 | -€4,333 | -29.4% |
| Trade debts | 44 | €5,116 | €314 | -€4,802 | -93.9% |
| Suppliers | 440/4 | €5,116 | €314 | -€4,802 | -93.9% |
| Taxes, remuneration and social security | 45 | €9,625 | €10,094 | +€469 | +4.9% |
| Taxes | 450/3 | €8,450 | €7,865 | -€585 | -6.9% |
| Remuneration and social security | 454/9 | €1,175 | €2,230 | +€1,055 | +89.8% |
| Remuneration, social security and pensions | 62 | - | €8,276 | +€8,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,357 | €4,014 | -€1,343 | -25.1% |
| Other operating charges | 640/8 | €2,238 | €1,887 | -€351 | -15.7% |
| Gross operating margin | 9900 | €11,487 | €50,591 | +€39,104 | +340% |
| Operating profit (loss) | 9901 | €3,891 | €36,414 | +€32,522 | +836% |
| Financial income | 75/76B | €0 | €745 | +€745 | +1,063,657% |
| Recurring financial income | 75 | €0 | €745 | +€745 | +1,063,657% |
| Financial charges | 65/66B | €178 | €260 | +€82 | +46.1% |
| Recurring financial charges | 65 | €178 | €260 | +€82 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €3,714 | €36,899 | +€33,185 | +894% |
| Income taxes | 67/77 | €1,433 | €7,865 | +€6,432 | +449% |
| Profit (loss) for the period | 9904 | €2,280 | €29,034 | +€26,753 | +1,173% |
| Profit (loss) for the period to be appropriated | 9905 | €2,280 | €29,034 | +€26,753 | +1,173% |
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.