AMEAUR: 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.
AMEAUR
Largest movements
- Tangible fixed assets -€24,350
down €24,350 (-6.6%), from €370,334 to €345,983
of which Land and buildings: -€28,380
- Stocks and contracts +€8,918
up €8,918 (+57.2%), from €15,597 to €24,515
- Deferred charges and accrued income -€8,382
down €8,382 (-77.1%), from €10,866 to €2,484
- Debts after one year -€26,042
down €26,042 (-8.3%), from €313,207 to €287,164
- Reserves +€13,025
up €13,025 (+52.7%), from €24,718 to €37,743
- Trade debts -€7,156
down €7,156 (-19.2%), from €37,326 to €30,170
- Gross operating margin -€8,846
down €8,846 (-13.0%), from €68,257 to €59,411
- Taxes +€2,589
up €2,589 (+97.2%), from €2,664 to €5,253
- Financial charges +€1,984
up €1,984 (+33.7%), from €5,894 to €7,877
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 | €437,062 | €413,892 | -€23,170 | -5.3% |
| Fixed assets | 21/28 | €371,700 | €347,160 | -€24,540 | -6.6% |
| Intangible fixed assets | 21 | €1,367 | €1,177 | -€190 | -13.9% |
| Tangible fixed assets | 22/27 | €370,334 | €345,983 | -€24,350 | -6.6% |
| Land and buildings | 22 | €362,565 | €334,185 | -€28,380 | -7.8% |
| Plant, machinery and equipment | 23 | €7,768 | €11,798 | +€4,030 | +51.9% |
| Current assets | 29/58 | €65,362 | €66,731 | +€1,370 | +2.1% |
| Stocks and contracts in progress | 3 | €15,597 | €24,515 | +€8,918 | +57.2% |
| Stocks | 30/36 | €15,597 | €24,515 | +€8,918 | +57.2% |
| Amounts receivable within one year | 40/41 | €22,592 | €21,059 | -€1,533 | -6.8% |
| Trade receivables | 40 | €22,590 | €21,057 | -€1,533 | -6.8% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,307 | €18,674 | +€2,367 | +14.5% |
| Deferred charges and accrued income | 490/1 | €10,866 | €2,484 | -€8,382 | -77.1% |
| Total equity and liabilities | 10/49 | €437,062 | €413,892 | -€23,170 | -5.3% |
| Equity | 10/15 | €38,718 | €51,743 | +€13,025 | +33.6% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €24,718 | €37,743 | +€13,025 | +52.7% |
| Distributable reserves | 133 | €24,718 | €37,743 | +€13,025 | +52.7% |
| Amounts payable | 17/49 | €398,344 | €362,148 | -€36,196 | -9.1% |
| Amounts payable after more than one year | 17 | €313,207 | €287,164 | -€26,042 | -8.3% |
| Financial debts | 170/4 | €313,207 | €287,164 | -€26,042 | -8.3% |
| Amounts payable within one year | 42/48 | €85,138 | €74,984 | -€10,154 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €25,730 | €26,042 | +€312 | +1.2% |
| Financial debts | 43 | €2,260 | €0 | -€2,260 | -100% |
| Credit institutions | 430/8 | €2,260 | €0 | -€2,260 | -100% |
| Trade debts | 44 | €37,326 | €30,170 | -€7,156 | -19.2% |
| Suppliers | 440/4 | €37,326 | €30,170 | -€7,156 | -19.2% |
| Advances received on contracts in progress | 46 | €72 | €180 | +€108 | +150% |
| Taxes, remuneration and social security | 45 | €7,351 | €7,614 | +€262 | +3.6% |
| Taxes | 450/3 | €7,351 | €7,614 | +€262 | +3.6% |
| Other amounts payable | 47/48 | €12,398 | €10,978 | -€1,420 | -11.5% |
| Non-recurring operating income | 76A | - | €23,000 | +€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,282 | €29,607 | +€325 | +1.1% |
| Other operating charges | 640/8 | €2,947 | €3,091 | +€144 | +4.9% |
| Non-recurring operating charges | 66A | - | €612 | +€612 | |
| Gross operating margin | 9900 | €68,257 | €59,411 | -€8,846 | -13.0% |
| Operating profit (loss) | 9901 | €36,028 | €26,101 | -€9,927 | -27.6% |
| Financial income | 75/76B | €46 | €55 | +€9 | +20.0% |
| Recurring financial income | 75 | €46 | €55 | +€9 | +20.0% |
| Financial charges | 65/66B | €5,894 | €7,877 | +€1,984 | +33.7% |
| Recurring financial charges | 65 | €5,894 | €7,877 | +€1,984 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €30,180 | €18,278 | -€11,902 | -39.4% |
| Income taxes | 67/77 | €2,664 | €5,253 | +€2,589 | +97.2% |
| Profit (loss) for the period | 9904 | €27,517 | €13,025 | -€14,491 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,517 | €13,025 | -€14,491 | -52.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.