AMAUBI: 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.
AMAUBI
Largest movements
- Tangible fixed assets +€51,822
up €51,822 (+5.4%), from €954,888 to €1.0m
of which Furniture and vehicles: +€281,511
- Receivables within one year +€12,422
up €12,422 (+71.3%), from €17,424 to €29,846
of which Trade receivables: +€8,668
- Cash +€10,762
up €10,762 (+80.2%), from €13,417 to €24,179
mainly Depreciation (+€148,178) and Trade debts (+€98,441)
- Trade debts +€98,441
up €98,441 (+3081.7%), from €3,194 to €101,635
- Debts after one year -€55,451
down €55,451 (-10.7%), from €518,757 to €463,306
of which Financial debts: -€37,403
- Other debts +€28,000
up €28,000 (+31.5%), from €88,960 to €116,960
- Current portion of long-term debt -€26,876
down €26,876 (-41.8%), from €64,279 to €37,403
- Reserves +€25,272
up €25,272 (+9.7%), from €260,970 to €286,242
of which Distributable reserves: +€36,310
- Gross operating margin +€29,203
up €29,203 (+17.8%), from €164,190 to €193,393
- Depreciation +€24,422
up €24,422 (+19.7%), from €123,756 to €148,178
- Other operating charges +€6,902
up €6,902 (+133.7%), from €5,164 to €12,066
- Taxes +€3,138
up €3,138 (+2891.7%), from €109 to €3,247
- Financial charges +€2,527
up €2,527 (+40.3%), from €6,274 to €8,801
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 | €993,692 | €1,066,376 | +€72,685 | +7.3% |
| Fixed assets | 21/28 | €954,888 | €1,006,710 | +€51,822 | +5.4% |
| Tangible fixed assets | 22/27 | €954,888 | €1,006,710 | +€51,822 | +5.4% |
| Land and buildings | 22 | €386,346 | €374,781 | -€11,565 | -3.0% |
| Plant, machinery and equipment | 23 | €124 | - | -€124 | |
| Furniture and vehicles | 24 | €350,418 | €631,929 | +€281,511 | +80.3% |
| Assets under construction and advance payments | 27 | €218,000 | - | -€218,000 | |
| Current assets | 29/58 | €38,804 | €59,666 | +€20,863 | +53.8% |
| Amounts receivable within one year | 40/41 | €17,424 | €29,846 | +€12,422 | +71.3% |
| Trade receivables | 40 | €16,988 | €25,656 | +€8,668 | +51.0% |
| Other amounts receivable | 41 | €435 | €4,190 | +€3,755 | +862.1% |
| Cash at bank and in hand | 54/58 | €13,417 | €24,179 | +€10,762 | +80.2% |
| Deferred charges and accrued income | 490/1 | €7,963 | €5,642 | -€2,321 | -29.2% |
| Total equity and liabilities | 10/49 | €993,692 | €1,066,376 | +€72,685 | +7.3% |
| Equity | 10/15 | €300,745 | €324,621 | +€23,877 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,970 | €286,242 | +€25,272 | +9.7% |
| 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 | €26,024 | €14,986 | -€11,038 | -42.4% |
| Distributable reserves | 133 | €233,087 | €269,397 | +€36,310 | +15.6% |
| Investment grants | 15 | €21,174 | €19,779 | -€1,396 | -6.6% |
| Provisions and deferred taxes | 16 | €5,081 | €2,321 | -€2,760 | -54.3% |
| Deferred taxes | 168 | €5,081 | €2,321 | -€2,760 | -54.3% |
| Amounts payable | 17/49 | €687,866 | €739,434 | +€51,568 | +7.5% |
| Amounts payable after more than one year | 17 | €518,757 | €463,306 | -€55,451 | -10.7% |
| Financial debts | 170/4 | €50,275 | €12,872 | -€37,403 | -74.4% |
| Other amounts payable | 178/9 | €468,482 | €450,434 | -€18,048 | -3.9% |
| Amounts payable within one year | 42/48 | €159,773 | €266,792 | +€107,019 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €64,279 | €37,403 | -€26,876 | -41.8% |
| Trade debts | 44 | €3,194 | €101,635 | +€98,441 | +3081.7% |
| Suppliers | 440/4 | €3,194 | €101,635 | +€98,441 | +3081.7% |
| Taxes, remuneration and social security | 45 | €3,340 | €10,794 | +€7,454 | +223.2% |
| Taxes | 450/3 | €1,315 | €10,794 | +€9,479 | +720.9% |
| Remuneration and social security | 454/9 | €2,025 | - | -€2,025 | |
| Other amounts payable | 47/48 | €88,960 | €116,960 | +€28,000 | +31.5% |
| Accrued charges and deferred income | 492/3 | €9,336 | €9,336 | = | 0.0% |
| Non-recurring operating income | 76A | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,756 | €148,178 | +€24,422 | +19.7% |
| Other operating charges | 640/8 | €5,164 | €12,066 | +€6,902 | +133.7% |
| Gross operating margin | 9900 | €164,190 | €193,393 | +€29,203 | +17.8% |
| Operating profit (loss) | 9901 | €35,270 | €33,149 | -€2,122 | -6.0% |
| Financial income | 75/76B | €1,400 | €1,411 | +€12 | +0.8% |
| Recurring financial income | 75 | €1,400 | €1,411 | +€12 | +0.8% |
| Financial charges | 65/66B | €6,274 | €8,801 | +€2,527 | +40.3% |
| Recurring financial charges | 65 | €6,274 | €8,801 | +€2,527 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €30,396 | €25,759 | -€4,637 | -15.3% |
| Transfer from deferred taxes | 780 | €3,121 | €2,760 | -€361 | -11.6% |
| Income taxes | 67/77 | €109 | €3,247 | +€3,138 | +2891.7% |
| Profit (loss) for the period | 9904 | €33,409 | €25,272 | -€8,137 | -24.4% |
| Transfer from tax-exempt reserves | 789 | €11,742 | €11,040 | -€702 | -6.0% |
| Transfer to tax-exempt reserves | 689 | - | €2 | +€2 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,151 | €36,310 | -€8,841 | -19.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.