AMICRACK: 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.
AMICRACK
Largest movements
- Cash +€26,332
up €26,332 (+8.4%), from €311,625 to €337,957
mainly Net result for the year (+€34,862) and Tax, wage and social debts (+€12,953)
- Tangible fixed assets -€10,708
down €10,708 (-30.2%), from €35,444 to €24,736
of which Other tangible fixed assets: -€11,000
- Reserves +€25,275
up €25,275 (+17.5%), from €144,756 to €170,031
- Trade debts -€24,566
down €24,566 (-71.9%), from €34,146 to €9,580
- Tax, wage and social debts +€12,953
up €12,953 (+92.7%), from €13,976 to €26,929
of which Remuneration and social security: +€8,886
- Gross operating margin +€13,264
up €13,264 (+13.8%), from €95,780 to €109,044
- Staff costs +€4,168
up €4,168 (+10.1%), from €41,075 to €45,243
- Taxes +€2,938
up €2,938 (+22.0%), from €13,359 to €16,297
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 | €424,583 | €438,244 | +€13,661 | +3.2% |
| Fixed assets | 21/28 | €35,444 | €24,736 | -€10,708 | -30.2% |
| Tangible fixed assets | 22/27 | €35,444 | €24,736 | -€10,708 | -30.2% |
| Plant, machinery and equipment | 23 | €2,444 | €1,801 | -€643 | -26.3% |
| Furniture and vehicles | 24 | - | €935 | +€935 | |
| Other tangible fixed assets | 26 | €33,000 | €22,000 | -€11,000 | -33.3% |
| Current assets | 29/58 | €389,138 | €413,507 | +€24,369 | +6.3% |
| Stocks and contracts in progress | 3 | €54,305 | €52,020 | -€2,285 | -4.2% |
| Stocks | 30/36 | €54,305 | €52,020 | -€2,285 | -4.2% |
| Amounts receivable within one year | 40/41 | €21,430 | €21,770 | +€341 | +1.6% |
| Other amounts receivable | 41 | €21,430 | €21,770 | +€341 | +1.6% |
| Current investments | 50/53 | €1,587 | €1,587 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €311,625 | €337,957 | +€26,332 | +8.4% |
| Deferred charges and accrued income | 490/1 | €191 | €172 | -€19 | -10.0% |
| Total equity and liabilities | 10/49 | €424,583 | €438,244 | +€13,661 | +3.2% |
| Equity | 10/15 | €376,196 | €401,471 | +€25,275 | +6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €144,756 | €170,031 | +€25,275 | +17.5% |
| Distributable reserves | 133 | €144,756 | €170,031 | +€25,275 | +17.5% |
| Profit (loss) carried forward | 14 | €212,848 | €212,848 | = | 0.0% |
| Amounts payable | 17/49 | €48,387 | €36,773 | -€11,614 | -24.0% |
| Amounts payable within one year | 42/48 | €48,387 | €36,773 | -€11,614 | -24.0% |
| Trade debts | 44 | €34,146 | €9,580 | -€24,566 | -71.9% |
| Suppliers | 440/4 | €34,146 | €9,580 | -€24,566 | -71.9% |
| Taxes, remuneration and social security | 45 | €13,976 | €26,929 | +€12,953 | +92.7% |
| Taxes | 450/3 | €1,937 | €6,004 | +€4,068 | +210% |
| Remuneration and social security | 454/9 | €12,039 | €20,925 | +€8,886 | +73.8% |
| Other amounts payable | 47/48 | €265 | €264 | -€1 | -0.4% |
| Remuneration, social security and pensions | 62 | €41,075 | €45,243 | +€4,168 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,638 | €11,774 | +€136 | +1.2% |
| Other operating charges | 640/8 | €785 | €820 | +€36 | +4.6% |
| Gross operating margin | 9900 | €95,780 | €109,044 | +€13,264 | +13.8% |
| Operating profit (loss) | 9901 | €42,283 | €51,207 | +€8,924 | +21.1% |
| Financial income | 75/76B | €28 | €217 | +€189 | +663% |
| Recurring financial income | 75 | €28 | €217 | +€189 | +663% |
| Financial charges | 65/66B | €240 | €266 | +€26 | +10.9% |
| Recurring financial charges | 65 | €240 | €266 | +€26 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €42,072 | €51,159 | +€9,087 | +21.6% |
| Income taxes | 67/77 | €13,359 | €16,297 | +€2,938 | +22.0% |
| Profit (loss) for the period | 9904 | €28,713 | €34,862 | +€6,149 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,713 | €34,862 | +€6,149 | +21.4% |
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 16 October 2026 via checked.be.