AMOA Consult: 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 Consult
Largest movements
- Cash +€7,872
up €7,872 (+15.9%), from €49,568 to €57,440
mainly Net result for the year (+€15,367) and Depreciation (+€5,649)
- Receivables within one year -€4,668
down €4,668 (-40.6%), from €11,509 to €6,842
of which Trade receivables: -€4,668
- Intangible fixed assets -€3,571
down €3,571 (-19.1%), from €18,748 to €15,176
- Tangible fixed assets +€2,933
up €2,933 (+205.2%), from €1,429 to €4,362
- Current investments +€2,300
new in 2025: €2,300
- Reserves +€15,367
up €15,367 (+34.3%), from €44,827 to €60,194
- Other debts -€5,375
down €5,375 (-53.1%), from €10,128 to €4,753
- Tax, wage and social debts -€4,605
down €4,605 (-20.6%), from €22,402 to €17,797
of which Taxes: -€5,125
- Gross operating margin -€12,889
down €12,889 (-32.1%), from €40,183 to €27,294
- Taxes -€5,071
down €5,071 (-53.8%), from €9,420 to €4,349
- Depreciation +€1,096
up €1,096 (+24.1%), from €4,554 to €5,649
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 | €82,341 | €87,911 | +€5,570 | +6.8% |
| Fixed assets | 21/28 | €20,268 | €19,629 | -€639 | -3.2% |
| Intangible fixed assets | 21 | €18,748 | €15,176 | -€3,571 | -19.1% |
| Tangible fixed assets | 22/27 | €1,429 | €4,362 | +€2,933 | +205.2% |
| Furniture and vehicles | 24 | €1,429 | €4,362 | +€2,933 | +205.2% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €62,073 | €68,282 | +€6,208 | +10.0% |
| Amounts receivable within one year | 40/41 | €11,509 | €6,842 | -€4,668 | -40.6% |
| Trade receivables | 40 | €11,504 | €6,837 | -€4,668 | -40.6% |
| Other amounts receivable | 41 | €5 | €5 | -€0 | -0.2% |
| Current investments | 50/53 | - | €2,300 | +€2,300 | |
| Cash at bank and in hand | 54/58 | €49,568 | €57,440 | +€7,872 | +15.9% |
| Deferred charges and accrued income | 490/1 | €996 | €1,700 | +€704 | +70.7% |
| Total equity and liabilities | 10/49 | €82,341 | €87,911 | +€5,570 | +6.8% |
| Equity | 10/15 | €48,827 | €64,194 | +€15,367 | +31.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €44,827 | €60,194 | +€15,367 | +34.3% |
| Distributable reserves | 133 | €44,827 | €60,194 | +€15,367 | +34.3% |
| Amounts payable | 17/49 | €33,514 | €23,717 | -€9,797 | -29.2% |
| Amounts payable within one year | 42/48 | €33,514 | €23,717 | -€9,797 | -29.2% |
| Trade debts | 44 | €984 | €1,167 | +€182 | +18.5% |
| Suppliers | 440/4 | €984 | €1,167 | +€182 | +18.5% |
| Taxes, remuneration and social security | 45 | €22,402 | €17,797 | -€4,605 | -20.6% |
| Taxes | 450/3 | €20,852 | €15,727 | -€5,125 | -24.6% |
| Remuneration and social security | 454/9 | €1,550 | €2,070 | +€520 | +33.5% |
| Other amounts payable | 47/48 | €10,128 | €4,753 | -€5,375 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,554 | €5,649 | +€1,096 | +24.1% |
| Other operating charges | 640/8 | €873 | €803 | -€71 | -8.1% |
| Gross operating margin | 9900 | €40,183 | €27,294 | -€12,889 | -32.1% |
| Operating profit (loss) | 9901 | €34,756 | €20,842 | -€13,914 | -40.0% |
| Financial income | 75/76B | €1 | €48 | +€47 | +5003.2% |
| Recurring financial income | 75 | €1 | €48 | +€47 | +5003.2% |
| Financial charges | 65/66B | €1,409 | €1,174 | -€235 | -16.7% |
| Recurring financial charges | 65 | €1,409 | €1,174 | -€235 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €33,348 | €19,716 | -€13,632 | -40.9% |
| Income taxes | 67/77 | €9,420 | €4,349 | -€5,071 | -53.8% |
| Profit (loss) for the period | 9904 | €23,927 | €15,367 | -€8,560 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,927 | €15,367 | -€8,560 | -35.8% |
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.