AMOFI: 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.
AMOFI
Largest movements
- Cash +€42,278
up €42,278 (+93.4%), from €45,257 to €87,535
mainly Net result for the year (+€28,173) and Depreciation (+€27,261)
- Tangible fixed assets -€23,748
down €23,748 (-3.0%), from €781,762 to €758,014
of which Land and buildings: -€25,972
- Profit (loss) carried forward +€34,640
up €34,640 (+11.2%), from €308,455 to €343,094
- Gross operating margin +€17,725
up €17,725 (+30.2%), from €58,761 to €76,486
- Taxes +€5,852
up €5,852 (+95.3%), from €6,144 to €11,996
- Other operating charges -€1,361
down €1,361 (-10.1%), from €13,404 to €12,044
- Depreciation -€1,016
down €1,016 (-3.6%), from €28,277 to €27,261
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 | €830,295 | €855,784 | +€25,490 | +3.1% |
| Fixed assets | 21/28 | €781,762 | €758,014 | -€23,748 | -3.0% |
| Tangible fixed assets | 22/27 | €781,762 | €758,014 | -€23,748 | -3.0% |
| Land and buildings | 22 | €744,433 | €718,460 | -€25,972 | -3.5% |
| Plant, machinery and equipment | 23 | €37,330 | €39,554 | +€2,224 | +6.0% |
| Current assets | 29/58 | €48,532 | €97,770 | +€49,237 | +101.5% |
| Amounts receivable within one year | 40/41 | €2,939 | €7,487 | +€4,549 | +154.8% |
| Trade receivables | 40 | - | €4,549 | +€4,549 | |
| Other amounts receivable | 41 | €2,939 | €2,939 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,257 | €87,535 | +€42,278 | +93.4% |
| Deferred charges and accrued income | 490/1 | €337 | €2,747 | +€2,410 | +715.9% |
| Total equity and liabilities | 10/49 | €830,295 | €855,784 | +€25,490 | +3.1% |
| Equity | 10/15 | €786,075 | €814,248 | +€28,173 | +3.6% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €105,620 | €99,153 | -€6,467 | -6.1% |
| Non-distributable reserves | 130/1 | €37,200 | €37,200 | = | 0.0% |
| Legal reserve | 130 | €37,200 | €37,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,420 | €61,953 | -€6,467 | -9.5% |
| Profit (loss) carried forward | 14 | €308,455 | €343,094 | +€34,640 | +11.2% |
| Provisions and deferred taxes | 16 | €35,245 | €31,917 | -€3,329 | -9.4% |
| Deferred taxes | 168 | €35,245 | €31,917 | -€3,329 | -9.4% |
| Amounts payable | 17/49 | €8,974 | €9,619 | +€645 | +7.2% |
| Amounts payable within one year | 42/48 | €7,794 | €9,619 | +€1,825 | +23.4% |
| Trade debts | 44 | - | €1,095 | +€1,095 | |
| Suppliers | 440/4 | - | €1,095 | +€1,095 | |
| Taxes, remuneration and social security | 45 | - | €6,996 | +€6,996 | |
| Taxes | 450/3 | - | €6,996 | +€6,996 | |
| Other amounts payable | 47/48 | €7,794 | €1,529 | -€6,265 | -80.4% |
| Accrued charges and deferred income | 492/3 | €1,180 | - | -€1,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,277 | €27,261 | -€1,016 | -3.6% |
| Other operating charges | 640/8 | €13,404 | €12,044 | -€1,361 | -10.1% |
| Gross operating margin | 9900 | €58,761 | €76,486 | +€17,725 | +30.2% |
| Operating profit (loss) | 9901 | €17,080 | €37,181 | +€20,102 | +117.7% |
| Financial income | 75/76B | €491 | - | -€491 | |
| Recurring financial income | 75 | €491 | - | -€491 | |
| Financial charges | 65/66B | €38 | €341 | +€303 | +788.7% |
| Recurring financial charges | 65 | €38 | €341 | +€303 | +788.7% |
| Profit (loss) for the period before taxes | 9903 | €17,532 | €36,840 | +€19,308 | +110.1% |
| Transfer from deferred taxes | 780 | €3,329 | €3,329 | = | 0.0% |
| Income taxes | 67/77 | €6,144 | €11,996 | +€5,852 | +95.3% |
| Profit (loss) for the period | 9904 | €14,717 | €28,173 | +€13,456 | +91.4% |
| Transfer from tax-exempt reserves | 789 | €6,467 | €6,467 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,184 | €34,640 | +€13,456 | +63.5% |
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 2 October 2026 via checked.be.