AMAGRO: 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.
AMAGRO
Largest movements
- Cash +€15,475
up €15,475 (+5.9%), from €261,153 to €276,627
mainly Other debts (+€33,789) and Net result for the year (+€33,028)
- Tangible fixed assets -€6,503
down €6,503 (-6.1%), from €106,686 to €100,183
of which Plant, machinery and equipment: -€5,397
- Other debts +€33,789
up €33,789 (+15.9%), from €212,978 to €246,767
- Reserves -€26,755
down €26,755 (-12.7%), from €209,863 to €183,108
of which Distributable reserves: -€26,755
- Depreciation +€12,890
up €12,890 (+82.6%), from €15,610 to €28,500
- Gross operating margin +€8,221
up €8,221 (+9.9%), from €83,393 to €91,614
- Taxes -€2,938
down €2,938 (-15.5%), from €18,898 to €15,961
- Financial charges +€2,183
up €2,183 (+18.9%), from €11,539 to €13,722
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 | €469,549 | €482,779 | +€13,230 | +2.8% |
| Fixed assets | 21/28 | €106,686 | €100,183 | -€6,503 | -6.1% |
| Tangible fixed assets | 22/27 | €106,686 | €100,183 | -€6,503 | -6.1% |
| Plant, machinery and equipment | 23 | €104,837 | €99,440 | -€5,397 | -5.1% |
| Furniture and vehicles | 24 | €1,848 | €743 | -€1,106 | -59.8% |
| Current assets | 29/58 | €362,863 | €382,596 | +€19,733 | +5.4% |
| Stocks and contracts in progress | 3 | €5,076 | €6,983 | +€1,906 | +37.5% |
| Stocks | 30/36 | €5,076 | €6,983 | +€1,906 | +37.5% |
| Amounts receivable within one year | 40/41 | €95,186 | €96,514 | +€1,327 | +1.4% |
| Trade receivables | 40 | €80,046 | €84,187 | +€4,141 | +5.2% |
| Other amounts receivable | 41 | €15,140 | €12,327 | -€2,814 | -18.6% |
| Cash at bank and in hand | 54/58 | €261,153 | €276,627 | +€15,475 | +5.9% |
| Deferred charges and accrued income | 490/1 | €1,448 | €2,472 | +€1,025 | +70.8% |
| Total equity and liabilities | 10/49 | €469,549 | €482,779 | +€13,230 | +2.8% |
| Equity | 10/15 | €240,863 | €214,108 | -€26,755 | -11.1% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €209,863 | €183,108 | -€26,755 | -12.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €209,863 | €183,108 | -€26,755 | -12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €228,686 | €268,671 | +€39,985 | +17.5% |
| Amounts payable within one year | 42/48 | €217,696 | €255,708 | +€38,013 | +17.5% |
| Trade debts | 44 | €4,718 | €8,942 | +€4,224 | +89.5% |
| Suppliers | 440/4 | €4,718 | €8,942 | +€4,224 | +89.5% |
| Other amounts payable | 47/48 | €212,978 | €246,767 | +€33,789 | +15.9% |
| Accrued charges and deferred income | 492/3 | €10,991 | €12,962 | +€1,972 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,610 | €28,500 | +€12,890 | +82.6% |
| Other operating charges | 640/8 | €711 | €1,093 | +€383 | +53.8% |
| Gross operating margin | 9900 | €83,393 | €91,614 | +€8,221 | +9.9% |
| Operating profit (loss) | 9901 | €67,072 | €62,021 | -€5,052 | -7.5% |
| Financial income | 75/76B | €670 | €690 | +€20 | +3.0% |
| Recurring financial income | 75 | €670 | €690 | +€20 | +3.0% |
| Financial charges | 65/66B | €11,539 | €13,722 | +€2,183 | +18.9% |
| Recurring financial charges | 65 | €11,539 | €13,722 | +€2,183 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €56,203 | €48,989 | -€7,214 | -12.8% |
| Income taxes | 67/77 | €18,898 | €15,961 | -€2,938 | -15.5% |
| Profit (loss) for the period | 9904 | €37,305 | €33,028 | -€4,277 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,305 | €33,028 | -€4,277 | -11.5% |
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 5 October 2026 via checked.be.