AEMP: 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.
AEMP
Largest movements
- Tangible fixed assets -€17,773
down €17,773 (-23.4%), from €75,933 to €58,160
of which Land and buildings: -€17,448
- Cash -€1,249
down €1,249 (-13.6%), from €9,166 to €7,917
mainly Debts after one year (-€19,652) and Net result for the year (-€5,589)
- Debts after one year -€19,652
down €19,652 (-40.4%), from €48,674 to €29,022
- Current portion of long-term debt +€6,684
up €6,684 (+99.6%), from €6,708 to €13,392
- Profit (loss) carried forward -€5,589
down €5,589 (-12.6%), from -€44,480 to -€50,069
- Other debts -€4,096
down €4,096 (-6.3%), from €65,108 to €61,012
- Trade debts +€2,984
up €2,984 (+644.1%), from €463 to €3,447
- Depreciation +€4,539
up €4,539 (+34.3%), from €13,235 to €17,773
- Other operating charges +€1,486
up €1,486 (+143.8%), from €1,034 to €2,520
- Gross operating margin +€448
up €448 (+2.9%), from €15,706 to €16,154
- Financial charges -€345
down €345 (-19.2%), from €1,795 to €1,450
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 | €87,027 | €67,357 | -€19,669 | -22.6% |
| Fixed assets | 21/28 | €75,933 | €58,160 | -€17,773 | -23.4% |
| Tangible fixed assets | 22/27 | €75,933 | €58,160 | -€17,773 | -23.4% |
| Land and buildings | 22 | €75,608 | €58,160 | -€17,448 | -23.1% |
| Furniture and vehicles | 24 | €325 | €0 | -€325 | -100.0% |
| Current assets | 29/58 | €11,093 | €9,197 | -€1,896 | -17.1% |
| Amounts receivable within one year | 40/41 | €726 | €0 | -€726 | -100.0% |
| Trade receivables | 40 | €726 | €0 | -€726 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,166 | €7,917 | -€1,249 | -13.6% |
| Deferred charges and accrued income | 490/1 | €1,201 | €1,281 | +€79 | +6.6% |
| Total equity and liabilities | 10/49 | €87,027 | €67,357 | -€19,669 | -22.6% |
| Equity | 10/15 | -€33,927 | -€39,515 | -€5,589 | -16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,353 | €4,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,493 | €2,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,480 | -€50,069 | -€5,589 | -12.6% |
| Amounts payable | 17/49 | €120,953 | €106,873 | -€14,080 | -11.6% |
| Amounts payable after more than one year | 17 | €48,674 | €29,022 | -€19,652 | -40.4% |
| Financial debts | 170/4 | €48,674 | €29,022 | -€19,652 | -40.4% |
| Amounts payable within one year | 42/48 | €72,279 | €77,851 | +€5,572 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €6,708 | €13,392 | +€6,684 | +99.6% |
| Trade debts | 44 | €463 | €3,447 | +€2,984 | +644.1% |
| Suppliers | 440/4 | €463 | €3,447 | +€2,984 | +644.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €65,108 | €61,012 | -€4,096 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,235 | €17,773 | +€4,539 | +34.3% |
| Other operating charges | 640/8 | €1,034 | €2,520 | +€1,486 | +143.8% |
| Gross operating margin | 9900 | €15,706 | €16,154 | +€448 | +2.9% |
| Operating profit (loss) | 9901 | €1,438 | -€4,139 | -€5,577 | |
| Financial charges | 65/66B | €1,795 | €1,450 | -€345 | -19.2% |
| Recurring financial charges | 65 | €1,795 | €1,450 | -€345 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€357 | -€5,589 | -€5,232 | -1466.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€357 | -€5,589 | -€5,232 | -1466.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€357 | -€5,589 | -€5,232 | -1466.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.