AMAURY & PARTNERS: 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.
AMAURY & PARTNERS
Largest movements
- Stocks and contracts +€183,249
new in 2025: €183,249
- Receivables within one year +€115,619
up €115,619 (+389%), from €29,721 to €145,341
of which Other amounts receivable: +€141,831
- Deferred charges and accrued income +€6,987
up €6,987 (+199%), from €3,508 to €10,495
- Debts after one year +€302,000
up €302,000 (+351%), from €86,000 to €388,000
of which Financial debts: +€279,000
- Profit (loss) carried forward +€5,415
up €5,415 (+14.1%), from -€38,472 to -€33,057
- Gross operating margin +€52,057
up €52,057, from -€37,549 to €14,508
- Financial charges +€6,882
up €6,882 (+490%), from €1,405 to €8,287
- Other operating charges -€575
down €575 (-48.3%), from €1,190 to €615
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,056 | €412,384 | +€308,327 | +296% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €103,982 | €412,309 | +€308,327 | +297% |
| Stocks and contracts in progress | 3 | - | €183,249 | +€183,249 | |
| Stocks | 30/36 | - | €183,249 | +€183,249 | |
| Amounts receivable within one year | 40/41 | €29,721 | €145,341 | +€115,619 | +389% |
| Trade receivables | 40 | €26,212 | - | -€26,212 | |
| Other amounts receivable | 41 | €3,510 | €145,341 | +€141,831 | +4,041% |
| Cash at bank and in hand | 54/58 | €70,753 | €73,225 | +€2,472 | +3.5% |
| Deferred charges and accrued income | 490/1 | €3,508 | €10,495 | +€6,987 | +199% |
| Total equity and liabilities | 10/49 | €104,056 | €412,384 | +€308,327 | +296% |
| Equity | 10/15 | €16,528 | €21,944 | +€5,415 | +32.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,472 | -€33,057 | +€5,415 | +14.1% |
| Amounts payable | 17/49 | €87,528 | €390,440 | +€302,912 | +346% |
| Amounts payable after more than one year | 17 | €86,000 | €388,000 | +€302,000 | +351% |
| Financial debts | 170/4 | - | €279,000 | +€279,000 | |
| Other amounts payable | 178/9 | €86,000 | €109,000 | +€23,000 | +26.7% |
| Amounts payable within one year | 42/48 | €1,528 | €2,440 | +€912 | +59.7% |
| Trade debts | 44 | €881 | €465 | -€415 | -47.1% |
| Suppliers | 440/4 | €881 | €465 | -€415 | -47.1% |
| Taxes, remuneration and social security | 45 | €207 | €190 | -€17 | -8.3% |
| Taxes | 450/3 | €207 | €190 | -€17 | -8.3% |
| Other amounts payable | 47/48 | €440 | €1,785 | +€1,344 | +305% |
| Other operating charges | 640/8 | €1,190 | €615 | -€575 | -48.3% |
| Gross operating margin | 9900 | -€37,549 | €14,508 | +€52,057 | |
| Operating profit (loss) | 9901 | -€38,740 | €13,893 | +€52,632 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,405 | €8,287 | +€6,882 | +490% |
| Recurring financial charges | 65 | €1,405 | €8,287 | +€6,882 | +490% |
| Profit (loss) for the period before taxes | 9903 | -€40,145 | €5,605 | +€45,750 | |
| Income taxes | 67/77 | €207 | €190 | -€17 | -8.3% |
| Profit (loss) for the period | 9904 | -€40,352 | €5,415 | +€45,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,352 | €5,415 | +€45,768 |
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 24 October 2026 via checked.be.