AMEGAU: 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.
AMEGAU
Largest movements
- Receivables within one year -€70,413
down €70,413 (-48.7%), from €144,641 to €74,228
of which Other amounts receivable: -€67,359
- Tangible fixed assets -€37,279
down €37,279 (-6.4%), from €582,358 to €545,079
of which Land and buildings: -€31,393
- Reserves -€76,687
down €76,687 (-15.4%), from €497,421 to €420,734
- Profit (loss) carried forward -€15,680
down €15,680, from €0 to -€15,680
- Tax, wage and social debts -€8,823
down €8,823 (-71.4%), from €12,352 to €3,529
- Gross operating margin +€3,724
up €3,724 (+22.0%), from €16,936 to €20,660
- Financial income -€2,503
down €2,503 (-35.1%), from €7,136 to €4,633
- Other operating charges +€2,179
up €2,179 (+42.2%), from €5,159 to €7,338
- Taxes +€2,133
up €2,133 (+1,320%), from €162 to €2,294
- Depreciation -€1,962
down €1,962 (-5.0%), from €39,241 to €37,279
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 | €743,613 | €629,467 | -€114,146 | -15.4% |
| Fixed assets | 21/28 | €582,377 | €545,098 | -€37,279 | -6.4% |
| Tangible fixed assets | 22/27 | €582,358 | €545,079 | -€37,279 | -6.4% |
| Land and buildings | 22 | €576,310 | €544,917 | -€31,393 | -5.4% |
| Plant, machinery and equipment | 23 | €815 | €162 | -€653 | -80.1% |
| Furniture and vehicles | 24 | €5,233 | €0 | -€5,233 | -100% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €161,236 | €84,370 | -€76,867 | -47.7% |
| Amounts receivable within one year | 40/41 | €144,641 | €74,228 | -€70,413 | -48.7% |
| Trade receivables | 40 | €10,705 | €7,651 | -€3,053 | -28.5% |
| Other amounts receivable | 41 | €133,936 | €66,577 | -€67,359 | -50.3% |
| Cash at bank and in hand | 54/58 | €11,106 | €5,331 | -€5,775 | -52.0% |
| Deferred charges and accrued income | 490/1 | €5,490 | €4,811 | -€679 | -12.4% |
| Total equity and liabilities | 10/49 | €743,613 | €629,467 | -€114,146 | -15.4% |
| Equity | 10/15 | €639,801 | €547,434 | -€92,367 | -14.4% |
| Contributions | 10/11 | €19,356 | €19,356 | = | 0.0% |
| Revaluation surpluses | 12 | €123,025 | €123,025 | = | 0.0% |
| Reserves | 13 | €497,421 | €420,734 | -€76,687 | -15.4% |
| Distributable reserves | 133 | €497,421 | €420,734 | -€76,687 | -15.4% |
| Profit (loss) carried forward | 14 | €0 | -€15,680 | -€15,680 | |
| Amounts payable | 17/49 | €103,812 | €82,033 | -€21,779 | -21.0% |
| Amounts payable within one year | 42/48 | €103,812 | €82,033 | -€21,779 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €15,460 | €8,504 | -€6,956 | -45.0% |
| Suppliers | 440/4 | €15,460 | €8,504 | -€6,956 | -45.0% |
| Taxes, remuneration and social security | 45 | €12,352 | €3,529 | -€8,823 | -71.4% |
| Taxes | 450/3 | €12,352 | €3,529 | -€8,823 | -71.4% |
| Other amounts payable | 47/48 | €76,000 | €70,000 | -€6,000 | -7.9% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,241 | €37,279 | -€1,962 | -5.0% |
| Other operating charges | 640/8 | €5,159 | €7,338 | +€2,179 | +42.2% |
| Gross operating margin | 9900 | €16,936 | €20,660 | +€3,724 | +22.0% |
| Operating profit (loss) | 9901 | -€27,464 | -€23,957 | +€3,507 | +12.8% |
| Financial income | 75/76B | €7,136 | €4,633 | -€2,503 | -35.1% |
| Recurring financial income | 75 | €7,136 | €4,633 | -€2,503 | -35.1% |
| Financial charges | 65/66B | €79 | €749 | +€670 | +848% |
| Recurring financial charges | 65 | €79 | €749 | +€670 | +848% |
| Profit (loss) for the period before taxes | 9903 | -€20,407 | -€20,073 | +€334 | +1.6% |
| Income taxes | 67/77 | €162 | €2,294 | +€2,133 | +1,320% |
| Profit (loss) for the period | 9904 | -€20,569 | -€22,367 | -€1,799 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,569 | -€22,367 | -€1,799 | -8.7% |
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 16 October 2026 via checked.be.