AAMOS: 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.
AAMOS
Largest movements
- Receivables within one year +€282,697
up €282,697 (+310656.0%), from €91 to €282,788
of which Other amounts receivable: +€282,788
- Tangible fixed assets -€52,074
down €52,074 (-78.3%), from €66,507 to €14,433
of which Land and buildings: -€52,000
- Cash +€30,842
up €30,842 (+996.8%), from €3,094 to €33,936
mainly Net result for the year (+€196,234) and Other debts (+€61,879)
- Profit (loss) carried forward +€124,234
up €124,234 (+86.8%), from -€143,109 to -€18,875
- Reserves +€72,000
up €72,000 (+1559.5%), from €4,617 to €76,617
of which Distributable reserves: +€68,557
- Other debts +€61,879
up €61,879 (+44.1%), from €140,285 to €202,164
- Accrued charges and deferred income +€3,401
up €3,401 (+53.6%), from €6,342 to €9,743
- Gross operating margin +€228,222
up €228,222, from -€11,189 to €217,033
- Other operating charges -€32,779
down €32,779 (-95.1%), from €34,464 to €1,685
- Taxes +€11,841
new in 2025: €11,841
- Financial charges +€5,105
up €5,105 (+5430.9%), from €94 to €5,199
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 | €70,245 | €331,649 | +€261,404 | +372.1% |
| Fixed assets | 21/28 | €66,507 | €14,433 | -€52,074 | -78.3% |
| Tangible fixed assets | 22/27 | €66,507 | €14,433 | -€52,074 | -78.3% |
| Land and buildings | 22 | €66,433 | €14,433 | -€52,000 | -78.3% |
| Plant, machinery and equipment | 23 | €74 | - | -€74 | |
| Current assets | 29/58 | €3,738 | €317,216 | +€313,478 | +8386.2% |
| Amounts receivable within one year | 40/41 | €91 | €282,788 | +€282,697 | +310656.0% |
| Trade receivables | 40 | €91 | - | -€91 | |
| Other amounts receivable | 41 | - | €282,788 | +€282,788 | |
| Cash at bank and in hand | 54/58 | €3,094 | €33,936 | +€30,842 | +996.8% |
| Deferred charges and accrued income | 490/1 | €553 | €492 | -€61 | -11.0% |
| Total equity and liabilities | 10/49 | €70,245 | €331,649 | +€261,404 | +372.1% |
| Equity | 10/15 | -€76,492 | €119,742 | +€196,234 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,617 | €76,617 | +€72,000 | +1559.5% |
| Non-distributable reserves | 130/1 | €2,757 | €6,200 | +€3,443 | +124.9% |
| Legal reserve | 130 | €2,757 | €6,200 | +€3,443 | +124.9% |
| Distributable reserves | 133 | €1,860 | €70,417 | +€68,557 | +3685.9% |
| Profit (loss) carried forward | 14 | -€143,109 | -€18,875 | +€124,234 | +86.8% |
| Amounts payable | 17/49 | €146,737 | €211,907 | +€65,170 | +44.4% |
| Amounts payable within one year | 42/48 | €140,395 | €202,164 | +€61,769 | +44.0% |
| Trade debts | 44 | €110 | - | -€110 | |
| Suppliers | 440/4 | €110 | - | -€110 | |
| Other amounts payable | 47/48 | €140,285 | €202,164 | +€61,879 | +44.1% |
| Accrued charges and deferred income | 492/3 | €6,342 | €9,743 | +€3,401 | +53.6% |
| Non-recurring operating income | 76A | - | €230,000 | +€230,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €2,074 | = | 0.0% |
| Other operating charges | 640/8 | €34,464 | €1,685 | -€32,779 | -95.1% |
| Gross operating margin | 9900 | -€11,189 | €217,033 | +€228,222 | |
| Operating profit (loss) | 9901 | -€47,727 | €213,274 | +€261,001 | |
| Financial charges | 65/66B | €94 | €5,199 | +€5,105 | +5430.9% |
| Recurring financial charges | 65 | €94 | €5,199 | +€5,105 | +5430.9% |
| Profit (loss) for the period before taxes | 9903 | -€47,821 | €208,075 | +€255,896 | |
| Income taxes | 67/77 | - | €11,841 | +€11,841 | |
| Profit (loss) for the period | 9904 | -€47,821 | €196,234 | +€244,055 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,821 | €196,234 | +€244,055 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.