AMASO: 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.
What changed
AMASO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,105
2024 · €10,859-€1,754
Equity
€340,545
2024 · €331,440+€9,105
Cash
€15,937
2024 · €7,480+€8,457
Balance sheet total
€1.1m
2024 · €1.1m+€66,667
Largest movements
Assets
- Receivables within one year +€34,571
up €34,571 (+34.6%), from €100,025 to €134,595
of which Other amounts receivable: +€47,276
- Tangible fixed assets +€25,441
up €25,441 (+3.3%), from €765,501 to €790,942
of which Land and buildings: +€37,021
Equity and liabilities
- Trade debts +€34,916
up €34,916 (+118%), from €29,702 to €64,618
- Short-term financial debts +€19,709
up €19,709 (+55.8%), from €35,291 to €55,000
- Current portion of long-term debt +€13,626
up €13,626 (+23.2%), from €58,856 to €72,482
Income statement
- Gross operating margin -€38,777
down €38,777 (-29.5%), from €131,519 to €92,742
- Taxes -€17,063
down €17,063 (-63.6%), from €26,848 to €9,786
- Other operating charges -€11,436
down €11,436 (-48.8%), from €23,411 to €11,976
- Depreciation -€4,339
down €4,339 (-8.9%), from €48,852 to €44,514
- Financial income +€2,719
up €2,719 (+40.0%), from €6,792 to €9,511
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.
Result 2024
€10,859
Gross operating margin
-€38,777
Depreciation
+€4,339
Other operating charges
+€11,436
Other operating items
+€2,943
Financial income
+€2,719
Financial charges
-€1,475
Taxes
+€17,063
Result 2025
€9,105
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€49,243
Investment
-€69,955
Financing
+€29,169
Cash 2024
€7,480
From operations (derived)
+€49,243
Net result for the year
+€9,105
Depreciation
+€44,514
Receivables after one year
+€4,872
Receivables within one year
-€34,571
Deferred charges and accrued income
-€3,070
Trade debts
+€34,916
Tax, wage and social debts
-€1,652
Accrued charges and deferred income
-€4,871
Investment (derived)
-€69,955
Investment in fixed assets (net)
-€69,955
Financing
+€29,169
Debts after one year
-€4,166
Current portion of long-term debt
+€13,626
Short-term financial debts
+€19,709
Cash 2025
€15,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,079,727 | €1,146,394 | +€66,667 | +6.2% |
| Fixed assets | 21/28 | €765,501 | €790,942 | +€25,441 | +3.3% |
| Tangible fixed assets | 22/27 | €765,501 | €790,942 | +€25,441 | +3.3% |
| Land and buildings | 22 | €578,713 | €615,734 | +€37,021 | +6.4% |
| Plant, machinery and equipment | 23 | €14,430 | €12,288 | -€2,141 | -14.8% |
| Furniture and vehicles | 24 | €6,815 | €1,727 | -€5,088 | -74.7% |
| Other tangible fixed assets | 26 | €165,544 | €161,194 | -€4,350 | -2.6% |
| Current assets | 29/58 | €314,225 | €355,451 | +€41,226 | +13.1% |
| Amounts receivable after more than one year | 29 | €192,550 | €187,678 | -€4,872 | -2.5% |
| Other amounts receivable | 291 | €192,550 | €187,678 | -€4,872 | -2.5% |
| Amounts receivable within one year | 40/41 | €100,025 | €134,595 | +€34,571 | +34.6% |
| Trade receivables | 40 | €12,705 | - | -€12,705 | |
| Other amounts receivable | 41 | €87,320 | €134,595 | +€47,276 | +54.1% |
| Current investments | 50/53 | €4,510 | €4,510 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,480 | €15,937 | +€8,457 | +113% |
| Deferred charges and accrued income | 490/1 | €9,662 | €12,731 | +€3,070 | +31.8% |
| Total equity and liabilities | 10/49 | €1,079,727 | €1,146,394 | +€66,667 | +6.2% |
| Equity | 10/15 | €331,440 | €340,545 | +€9,105 | +2.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €312,890 | €321,995 | +€9,105 | +2.9% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €305,390 | €314,495 | +€9,105 | +3.0% |
| Provisions and deferred taxes | 16 | €8,000 | €8,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,000 | €8,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable | 17/49 | €740,286 | €797,848 | +€57,562 | +7.8% |
| Amounts payable after more than one year | 17 | €508,136 | €503,970 | -€4,166 | -0.8% |
| Financial debts | 170/4 | €508,136 | €503,970 | -€4,166 | -0.8% |
| Amounts payable within one year | 42/48 | €141,468 | €208,066 | +€66,599 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €58,856 | €72,482 | +€13,626 | +23.2% |
| Financial debts | 43 | €35,291 | €55,000 | +€19,709 | +55.8% |
| Credit institutions | 430/8 | €35,291 | €55,000 | +€19,709 | +55.8% |
| Trade debts | 44 | €29,702 | €64,618 | +€34,916 | +118% |
| Suppliers | 440/4 | €29,702 | €64,618 | +€34,916 | +118% |
| Taxes, remuneration and social security | 45 | €17,619 | €15,967 | -€1,652 | -9.4% |
| Taxes | 450/3 | €17,619 | €15,967 | -€1,652 | -9.4% |
| Accrued charges and deferred income | 492/3 | €90,682 | €85,812 | -€4,871 | -5.4% |
| Non-recurring operating income | 76A | €6,759 | - | -€6,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,852 | €44,514 | -€4,339 | -8.9% |
| Other operating charges | 640/8 | €23,411 | €11,976 | -€11,436 | -48.8% |
| Non-recurring operating charges | 66A | €2,943 | - | -€2,943 | |
| Gross operating margin | 9900 | €131,519 | €92,742 | -€38,777 | -29.5% |
| Operating profit (loss) | 9901 | €56,313 | €36,253 | -€20,060 | -35.6% |
| Financial income | 75/76B | €6,792 | €9,511 | +€2,719 | +40.0% |
| Recurring financial income | 75 | €6,792 | €9,511 | +€2,719 | +40.0% |
| Financial charges | 65/66B | €25,398 | €26,873 | +€1,475 | +5.8% |
| Recurring financial charges | 65 | €25,398 | €26,873 | +€1,475 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €37,707 | €18,891 | -€18,816 | -49.9% |
| Income taxes | 67/77 | €26,848 | €9,786 | -€17,063 | -63.6% |
| Profit (loss) for the period | 9904 | €10,859 | €9,105 | -€1,754 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,859 | €9,105 | -€1,754 | -16.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.