Amogma: 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.
Amogma
Largest movements
- Tangible fixed assets -€20,794
down €20,794 (-38.9%), from €53,472 to €32,678
of which Furniture and vehicles: -€20,554
- Receivables within one year +€6,356
up €6,356 (+14.5%), from €43,689 to €50,045
of which Other amounts receivable: +€18,067
- Cash +€2,336
up €2,336 (+26.0%), from €8,992 to €11,328
mainly Depreciation (+€23,874) and Other debts (+€16,500)
- Debts after one year -€23,231
down €23,231 (-92.1%), from €25,232 to €2,000
- Other debts +€16,500
new in 2025: €16,500
- Reserves -€13,500
down €13,500 (-45.8%), from €29,500 to €16,000
- Trade debts +€7,863
up €7,863 (+267.4%), from €2,940 to €10,803
- Current portion of long-term debt +€1,364
up €1,364 (+6.2%), from €21,867 to €23,231
- Gross operating margin -€12,810
down €12,810 (-29.5%), from €43,418 to €30,608
- Taxes -€3,157
down €3,157 (-54.5%), from €5,795 to €2,638
- Depreciation +€1,275
up €1,275 (+5.6%), from €22,598 to €23,874
- Financial charges -€765
down €765 (-23.0%), from €3,332 to €2,567
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 | €107,079 | €95,015 | -€12,064 | -11.3% |
| Fixed assets | 21/28 | €53,882 | €33,088 | -€20,794 | -38.6% |
| Tangible fixed assets | 22/27 | €53,472 | €32,678 | -€20,794 | -38.9% |
| Plant, machinery and equipment | 23 | €2,313 | €2,073 | -€240 | -10.4% |
| Furniture and vehicles | 24 | €51,159 | €30,606 | -€20,554 | -40.2% |
| Financial fixed assets | 28 | €410 | €410 | = | 0.0% |
| Current assets | 29/58 | €53,197 | €61,927 | +€8,730 | +16.4% |
| Amounts receivable within one year | 40/41 | €43,689 | €50,045 | +€6,356 | +14.5% |
| Trade receivables | 40 | €14,037 | €2,326 | -€11,711 | -83.4% |
| Other amounts receivable | 41 | €29,652 | €47,718 | +€18,067 | +60.9% |
| Cash at bank and in hand | 54/58 | €8,992 | €11,328 | +€2,336 | +26.0% |
| Deferred charges and accrued income | 490/1 | €516 | €555 | +€38 | +7.4% |
| Total equity and liabilities | 10/49 | €107,079 | €95,015 | -€12,064 | -11.3% |
| Equity | 10/15 | €45,204 | €31,743 | -€13,460 | -29.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,500 | €16,000 | -€13,500 | -45.8% |
| Distributable reserves | 133 | €29,500 | €16,000 | -€13,500 | -45.8% |
| Profit (loss) carried forward | 14 | €11,704 | €11,743 | +€40 | +0.3% |
| Amounts payable | 17/49 | €61,876 | €63,272 | +€1,397 | +2.3% |
| Amounts payable after more than one year | 17 | €25,232 | €2,000 | -€23,231 | -92.1% |
| Financial debts | 170/4 | €25,232 | €2,000 | -€23,231 | -92.1% |
| Amounts payable within one year | 42/48 | €36,644 | €61,272 | +€24,628 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €21,867 | €23,231 | +€1,364 | +6.2% |
| Trade debts | 44 | €2,940 | €10,803 | +€7,863 | +267.4% |
| Suppliers | 440/4 | €2,940 | €10,803 | +€7,863 | +267.4% |
| Taxes, remuneration and social security | 45 | €11,837 | €10,738 | -€1,099 | -9.3% |
| Taxes | 450/3 | €11,837 | €10,738 | -€1,099 | -9.3% |
| Other amounts payable | 47/48 | - | €16,500 | +€16,500 | |
| Remuneration, social security and pensions | 62 | €29 | €0 | -€29 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,598 | €23,874 | +€1,275 | +5.6% |
| Other operating charges | 640/8 | €551 | €464 | -€88 | -15.9% |
| Gross operating margin | 9900 | €43,418 | €30,608 | -€12,810 | -29.5% |
| Operating profit (loss) | 9901 | €20,239 | €6,271 | -€13,968 | -69.0% |
| Financial income | 75/76B | €1,901 | €1,974 | +€73 | +3.8% |
| Recurring financial income | 75 | €1,901 | €1,974 | +€73 | +3.8% |
| Financial charges | 65/66B | €3,332 | €2,567 | -€765 | -23.0% |
| Recurring financial charges | 65 | €3,332 | €2,567 | -€765 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €18,808 | €5,678 | -€13,130 | -69.8% |
| Income taxes | 67/77 | €5,795 | €2,638 | -€3,157 | -54.5% |
| Profit (loss) for the period | 9904 | €13,013 | €3,040 | -€9,973 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,013 | €3,040 | -€9,973 | -76.6% |
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 4 October 2026 via checked.be.