AMIGOS: 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.
AMIGOS
Largest movements
- Tangible fixed assets -€71,874
down €71,874 (-5.9%), from €1.2m to €1.1m
of which Land and buildings: -€62,572
- Cash -€41,235
down €41,235 (-87.2%), from €47,308 to €6,073
mainly Debts after one year (-€79,849) and Deferred charges and accrued income (-€29,165)
- Deferred charges and accrued income +€29,165
up €29,165 (+447.6%), from €6,516 to €35,681
- Receivables within one year +€16,496
up €16,496 (+25.8%), from €63,982 to €80,478
of which Trade receivables: +€10,170
- Debts after one year -€79,849
down €79,849 (-5.9%), from €1.4m to €1.3m
- Trade debts +€20,670
up €20,670 (+121.2%), from €17,052 to €37,722
- Gross operating margin -€42,387
down €42,387 (-27.1%), from €156,493 to €114,106
- Financial charges -€4,145
down €4,145 (-8.5%), from €48,639 to €44,494
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 | €1,326,635 | €1,259,186 | -€67,448 | -5.1% |
| Fixed assets | 21/28 | €1,208,829 | €1,136,956 | -€71,874 | -5.9% |
| Tangible fixed assets | 22/27 | €1,208,829 | €1,136,956 | -€71,874 | -5.9% |
| Land and buildings | 22 | €1,084,745 | €1,022,173 | -€62,572 | -5.8% |
| Plant, machinery and equipment | 23 | €123,556 | €114,783 | -€8,773 | -7.1% |
| Furniture and vehicles | 24 | €528 | - | -€528 | |
| Current assets | 29/58 | €117,805 | €122,231 | +€4,426 | +3.8% |
| Amounts receivable within one year | 40/41 | €63,982 | €80,478 | +€16,496 | +25.8% |
| Trade receivables | 40 | €36,289 | €46,459 | +€10,170 | +28.0% |
| Other amounts receivable | 41 | €27,693 | €34,019 | +€6,326 | +22.8% |
| Cash at bank and in hand | 54/58 | €47,308 | €6,073 | -€41,235 | -87.2% |
| Deferred charges and accrued income | 490/1 | €6,516 | €35,681 | +€29,165 | +447.6% |
| Total equity and liabilities | 10/49 | €1,326,635 | €1,259,186 | -€67,448 | -5.1% |
| Equity | 10/15 | -€144,320 | -€156,386 | -€12,066 | -8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,520 | -€162,586 | -€12,066 | -8.0% |
| Amounts payable | 17/49 | €1,470,954 | €1,415,572 | -€55,382 | -3.8% |
| Amounts payable after more than one year | 17 | €1,363,974 | €1,284,125 | -€79,849 | -5.9% |
| Financial debts | 170/4 | €1,363,974 | €1,284,125 | -€79,849 | -5.9% |
| Amounts payable within one year | 42/48 | €97,024 | €121,491 | +€24,467 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €79,630 | €79,849 | +€219 | +0.3% |
| Trade debts | 44 | €17,052 | €37,722 | +€20,670 | +121.2% |
| Suppliers | 440/4 | €17,052 | €37,722 | +€20,670 | +121.2% |
| Advances received on contracts in progress | 46 | - | €3,920 | +€3,920 | |
| Taxes, remuneration and social security | 45 | €342 | - | -€342 | |
| Taxes | 450/3 | €342 | - | -€342 | |
| Accrued charges and deferred income | 492/3 | €9,957 | €9,957 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,845 | €73,338 | -€1,506 | -2.0% |
| Other operating charges | 640/8 | €7,508 | €8,452 | +€945 | +12.6% |
| Gross operating margin | 9900 | €156,493 | €114,106 | -€42,387 | -27.1% |
| Operating profit (loss) | 9901 | €74,141 | €32,315 | -€41,826 | -56.4% |
| Financial income | 75/76B | €1 | €112 | +€111 | +12382.2% |
| Recurring financial income | 75 | €1 | €112 | +€111 | +12382.2% |
| Financial charges | 65/66B | €48,639 | €44,494 | -€4,145 | -8.5% |
| Recurring financial charges | 65 | €48,639 | €44,494 | -€4,145 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €25,503 | -€12,066 | -€37,569 | |
| Profit (loss) for the period | 9904 | €25,503 | -€12,066 | -€37,569 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,503 | -€12,066 | -€37,569 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.