AMOA: 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.
AMOA
Largest movements
- Tangible fixed assets +€279,583
up €279,583 (+5857.2%), from €4,773 to €284,356
of which Land and buildings: +€281,637
- Cash -€55,834
down €55,834 (-62.5%), from €89,393 to €33,559
mainly Investment in fixed assets (net) (-€283,221) and Net result for the year (-€33,318)
- Intangible fixed assets -€11,294
down €11,294 (-18.7%), from €60,378 to €49,083
- Receivables within one year +€6,358
up €6,358 (+115.0%), from €5,529 to €11,887
- Debts after one year +€239,974
up €239,974 (+438.9%), from €54,670 to €294,644
- Profit (loss) carried forward -€33,318
down €33,318 (-64.9%), from €51,337 to €18,020
- Current portion of long-term debt +€16,406
up €16,406 (+129.0%), from €12,719 to €29,125
- Gross operating margin -€50,467
down €50,467 (-41.7%), from €120,917 to €70,451
- Other operating charges +€37,733
up €37,733 (+2558.4%), from €1,475 to €39,208
- Staff costs -€10,155
down €10,155 (-19.5%), from €52,130 to €41,975
- Taxes -€10,149
down €10,149 (-99.8%), from €10,169 to €20
- Financial charges +€2,354
up €2,354 (+43.6%), from €5,394 to €7,748
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 | €166,941 | €388,172 | +€221,230 | +132.5% |
| Fixed assets | 21/28 | €67,732 | €336,020 | +€268,289 | +396.1% |
| Intangible fixed assets | 21 | €60,378 | €49,083 | -€11,294 | -18.7% |
| Tangible fixed assets | 22/27 | €4,773 | €284,356 | +€279,583 | +5857.2% |
| Land and buildings | 22 | - | €281,637 | +€281,637 | |
| Furniture and vehicles | 24 | €4,773 | €2,719 | -€2,055 | -43.0% |
| Financial fixed assets | 28 | €2,581 | €2,581 | = | 0.0% |
| Current assets | 29/58 | €99,209 | €52,151 | -€47,058 | -47.4% |
| Stocks and contracts in progress | 3 | €3,770 | €5,100 | +€1,330 | +35.3% |
| Stocks | 30/36 | €3,770 | €5,100 | +€1,330 | +35.3% |
| Amounts receivable within one year | 40/41 | €5,529 | €11,887 | +€6,358 | +115.0% |
| Trade receivables | 40 | €5,529 | €11,887 | +€6,358 | +115.0% |
| Cash at bank and in hand | 54/58 | €89,393 | €33,559 | -€55,834 | -62.5% |
| Deferred charges and accrued income | 490/1 | €516 | €1,605 | +€1,089 | +210.8% |
| Total equity and liabilities | 10/49 | €166,941 | €388,172 | +€221,230 | +132.5% |
| Equity | 10/15 | €59,337 | €26,020 | -€33,318 | -56.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,337 | €18,020 | -€33,318 | -64.9% |
| Amounts payable | 17/49 | €107,604 | €362,152 | +€254,548 | +236.6% |
| Amounts payable after more than one year | 17 | €54,670 | €294,644 | +€239,974 | +438.9% |
| Financial debts | 170/4 | €54,670 | €294,644 | +€239,974 | +438.9% |
| Amounts payable within one year | 42/48 | €52,511 | €65,786 | +€13,275 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €12,719 | €29,125 | +€16,406 | +129.0% |
| Trade debts | 44 | €7,070 | €6,076 | -€994 | -14.1% |
| Suppliers | 440/4 | €7,070 | €6,076 | -€994 | -14.1% |
| Taxes, remuneration and social security | 45 | €22,147 | €19,951 | -€2,197 | -9.9% |
| Taxes | 450/3 | €12,535 | €14,778 | +€2,242 | +17.9% |
| Remuneration and social security | 454/9 | €9,612 | €5,173 | -€4,439 | -46.2% |
| Other amounts payable | 47/48 | €10,575 | €10,635 | +€60 | +0.6% |
| Accrued charges and deferred income | 492/3 | €423 | €1,722 | +€1,299 | +307.1% |
| Remuneration, social security and pensions | 62 | €52,130 | €41,975 | -€10,155 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,773 | €14,932 | +€2,159 | +16.9% |
| Other operating charges | 640/8 | €1,475 | €39,208 | +€37,733 | +2558.4% |
| Gross operating margin | 9900 | €120,917 | €70,451 | -€50,467 | -41.7% |
| Operating profit (loss) | 9901 | €54,539 | -€25,664 | -€80,203 | |
| Financial income | 75/76B | €57 | €114 | +€57 | +101.1% |
| Recurring financial income | 75 | €57 | €114 | +€57 | +101.1% |
| Financial charges | 65/66B | €5,394 | €7,748 | +€2,354 | +43.6% |
| Recurring financial charges | 65 | €5,394 | €7,748 | +€2,354 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €49,202 | -€33,298 | -€82,500 | |
| Income taxes | 67/77 | €10,169 | €20 | -€10,149 | -99.8% |
| Profit (loss) for the period | 9904 | €39,033 | -€33,318 | -€72,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,033 | -€33,318 | -€72,350 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.