AMAUDIS: 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
AMAUDIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,770
2024 · -€30,461+€37,231
Equity
€432,903
2024 · €426,134+€6,770
Cash
€101,656
2024 · €99,442+€2,214
Balance sheet total
€8.5m
2024 · €9.2m-€719,166
Largest movements
Assets
- Tangible fixed assets -€478,781
down €478,781 (-6.1%), from €7.9m to €7.4m
of which Land and buildings: -€244,254
- Receivables within one year -€258,434
down €258,434 (-37.1%), from €696,310 to €437,876
of which Trade receivables: -€161,005
Equity and liabilities
- Trade debts -€603,630
down €603,630 (-31.7%), from €1.9m to €1.3m
- Debts after one year -€148,331
down €148,331 (-3.0%), from €4.9m to €4.8m
Income statement
- Gross operating margin +€128,439
up €128,439 (+15.7%), from €820,324 to €948,763
- Staff costs +€71,565
up €71,565 (+19.4%), from €369,472 to €441,037
- Depreciation +€16,888
up €16,888 (+4.9%), from €345,440 to €362,328
- Other operating charges -€10,613
down €10,613 (-81.7%), from €12,994 to €2,381
- Financial charges +€10,051
up €10,051 (+7.4%), from €135,651 to €145,702
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
-€30,461
Gross operating margin
+€128,439
Staff costs
-€71,565
Depreciation
-€16,888
Other operating charges
+€10,613
Financial income
-€3,317
Financial charges
-€10,051
Result 2025
€6,770
raises the resultlowers the result
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
+€19,671
Investment
+€126,454
Financing
-€143,911
Cash 2024
€99,442
From operations (derived)
+€19,671
Net result for the year
+€6,770
Depreciation
+€362,328
Stocks and contracts
-€22,740
Receivables within one year
+€258,434
Deferred charges and accrued income
-€3,095
Provisions
-€5,649
Trade debts
-€603,630
Tax, wage and social debts
+€46,944
Other debts
-€19,812
Accrued charges and deferred income
+€122
Investment (derived)
+€126,454
Investment in fixed assets (net)
+€126,454
Financing
-€143,911
Debts after one year
-€148,331
Current portion of long-term debt
+€4,420
Cash 2025
€101,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,224,455 | €8,505,289 | -€719,166 | -7.8% |
| Fixed assets | 21/28 | €7,975,388 | €7,486,607 | -€488,781 | -6.1% |
| Intangible fixed assets | 21 | €97,459 | €87,459 | -€10,000 | -10.3% |
| Tangible fixed assets | 22/27 | €7,876,929 | €7,398,148 | -€478,781 | -6.1% |
| Land and buildings | 22 | €6,822,971 | €6,578,717 | -€244,254 | -3.6% |
| Plant, machinery and equipment | 23 | €1,041,728 | €809,581 | -€232,147 | -22.3% |
| Furniture and vehicles | 24 | €12,231 | €9,850 | -€2,381 | -19.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,249,067 | €1,018,682 | -€230,385 | -18.4% |
| Stocks and contracts in progress | 3 | €451,884 | €474,624 | +€22,740 | +5.0% |
| Stocks | 30/36 | €451,884 | €474,624 | +€22,740 | +5.0% |
| Amounts receivable within one year | 40/41 | €696,310 | €437,876 | -€258,434 | -37.1% |
| Trade receivables | 40 | €316,741 | €155,736 | -€161,005 | -50.8% |
| Other amounts receivable | 41 | €379,569 | €282,140 | -€97,429 | -25.7% |
| Cash at bank and in hand | 54/58 | €99,442 | €101,656 | +€2,214 | +2.2% |
| Deferred charges and accrued income | 490/1 | €1,431 | €4,527 | +€3,095 | +216% |
| Total equity and liabilities | 10/49 | €9,224,455 | €8,505,289 | -€719,166 | -7.8% |
| Equity | 10/15 | €426,134 | €432,903 | +€6,770 | +1.6% |
| Contributions | 10/11 | €422,000 | €422,000 | = | 0.0% |
| Capital | 10 | €422,000 | €422,000 | = | 0.0% |
| Issued capital | 100 | €422,000 | €422,000 | = | 0.0% |
| Reserves | 13 | €529,638 | €512,690 | -€16,948 | -3.2% |
| Non-distributable reserves | 130/1 | €42,200 | €42,200 | = | 0.0% |
| Legal reserve | 130 | €42,200 | €42,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €487,438 | €470,490 | -€16,948 | -3.5% |
| Profit (loss) carried forward | 14 | -€525,505 | -€501,787 | +€23,718 | +4.5% |
| Provisions and deferred taxes | 16 | €149,979 | €144,330 | -€5,649 | -3.8% |
| Deferred taxes | 168 | €149,979 | €144,330 | -€5,649 | -3.8% |
| Amounts payable | 17/49 | €8,648,342 | €7,928,056 | -€720,286 | -8.3% |
| Amounts payable after more than one year | 17 | €4,931,856 | €4,783,525 | -€148,331 | -3.0% |
| Financial debts | 170/4 | €4,931,856 | €4,783,525 | -€148,331 | -3.0% |
| Amounts payable within one year | 42/48 | €3,713,371 | €3,141,293 | -€572,078 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €478,460 | €482,881 | +€4,420 | +0.9% |
| Financial debts | 43 | €371,840 | €371,840 | = | 0.0% |
| Credit institutions | 430/8 | €371,840 | €371,840 | = | 0.0% |
| Trade debts | 44 | €1,905,207 | €1,301,577 | -€603,630 | -31.7% |
| Suppliers | 440/4 | €1,905,207 | €1,301,577 | -€603,630 | -31.7% |
| Taxes, remuneration and social security | 45 | €60,726 | €107,669 | +€46,944 | +77.3% |
| Taxes | 450/3 | €5,328 | €41,120 | +€35,793 | +672% |
| Remuneration and social security | 454/9 | €55,398 | €66,549 | +€11,151 | +20.1% |
| Other amounts payable | 47/48 | €897,137 | €877,326 | -€19,812 | -2.2% |
| Accrued charges and deferred income | 492/3 | €3,115 | €3,238 | +€122 | +3.9% |
| Remuneration, social security and pensions | 62 | €369,472 | €441,037 | +€71,565 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345,440 | €362,328 | +€16,888 | +4.9% |
| Other operating charges | 640/8 | €12,994 | €2,381 | -€10,613 | -81.7% |
| Gross operating margin | 9900 | €820,324 | €948,763 | +€128,439 | +15.7% |
| Operating profit (loss) | 9901 | €92,418 | €143,017 | +€50,598 | +54.7% |
| Financial income | 75/76B | €7,123 | €3,806 | -€3,317 | -46.6% |
| Recurring financial income | 75 | €7,123 | €3,806 | -€3,317 | -46.6% |
| Financial charges | 65/66B | €135,651 | €145,702 | +€10,051 | +7.4% |
| Recurring financial charges | 65 | €135,651 | €145,702 | +€10,051 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,111 | €1,120 | +€37,231 | |
| Transfer from deferred taxes | 780 | €5,649 | €5,649 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€30,461 | €6,770 | +€37,231 | |
| Transfer from tax-exempt reserves | 789 | €16,948 | €16,948 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,513 | €23,718 | +€37,231 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.