AMOOBI: 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.
AMOOBI
Largest movements
- Deferred charges and accrued income +€339,975
up €339,975 (+1766.8%), from €19,243 to €359,218
- Tangible fixed assets +€270,728
up €270,728 (+3330.5%), from €8,129 to €278,856
- Receivables within one year -€232,642
down €232,642 (-14.2%), from €1.6m to €1.4m
of which Trade receivables: -€189,823
- Cash -€112,466
down €112,466 (-19.3%), from €581,656 to €469,190
mainly Investment in fixed assets (net) (-€507,029) and Deferred charges and accrued income (-€339,975)
- Trade debts +€354,535
up €354,535 (+224.3%), from €158,071 to €512,606
- Accrued charges and deferred income +€219,406
up €219,406 (+84.5%), from €259,683 to €479,089
- Debts after one year -€180,000
down €180,000 (-44.4%), from €405,000 to €225,000
- Investment grants -€116,919
down €116,919 (-59.4%), from €196,915 to €79,996
- Current portion of long-term debt -€43,750
down €43,750 (-19.6%), from €223,750 to €180,000
- Depreciation +€48,047
up €48,047 (+23.7%), from €203,079 to €251,126
- Staff costs +€30,143
up €30,143 (+3.4%), from €885,236 to €915,380
- Financial income -€20,900
down €20,900 (-14.5%), from €143,853 to €122,953
of which Financial income: -€20,140
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 | €2,757,964 | €3,010,019 | +€252,055 | +9.1% |
| Fixed assets | 21/28 | €449,673 | €705,576 | +€255,903 | +56.9% |
| Intangible fixed assets | 21 | €341,828 | €327,004 | -€14,825 | -4.3% |
| Tangible fixed assets | 22/27 | €8,129 | €278,856 | +€270,728 | +3330.5% |
| Plant, machinery and equipment | 23 | €8,129 | €278,856 | +€270,728 | +3330.5% |
| Financial fixed assets | 28 | €99,716 | €99,716 | = | 0.0% |
| Current assets | 29/58 | €2,308,291 | €2,304,444 | -€3,847 | -0.2% |
| Stocks and contracts in progress | 3 | €25,783 | €27,069 | +€1,286 | +5.0% |
| Stocks | 30/36 | €25,783 | €27,069 | +€1,286 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,643,003 | €1,410,360 | -€232,642 | -14.2% |
| Trade receivables | 40 | €1,556,954 | €1,367,131 | -€189,823 | -12.2% |
| Other amounts receivable | 41 | €86,048 | €43,229 | -€42,819 | -49.8% |
| Current investments | 50/53 | €38,607 | €38,607 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €581,656 | €469,190 | -€112,466 | -19.3% |
| Deferred charges and accrued income | 490/1 | €19,243 | €359,218 | +€339,975 | +1766.8% |
| Total equity and liabilities | 10/49 | €2,757,964 | €3,010,019 | +€252,055 | +9.1% |
| Equity | 10/15 | €1,577,344 | €1,457,927 | -€119,417 | -7.6% |
| Contributions | 10/11 | €1,070,273 | €1,070,273 | = | 0.0% |
| Capital | 10 | €237,527 | €237,527 | = | 0.0% |
| Issued capital | 100 | €237,527 | €237,527 | = | 0.0% |
| Outside capital | 11 | €832,746 | €832,746 | = | 0.0% |
| Share premium | 1100/10 | €832,746 | €832,746 | = | 0.0% |
| Reserves | 13 | €54,115 | €54,115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €54,115 | €54,115 | = | 0.0% |
| Legal reserve | 130 | €15,508 | €15,508 | = | 0.0% |
| Own shares acquired | 1312 | €38,607 | €38,607 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,042 | €253,543 | -€2,498 | -1.0% |
| Investment grants | 15 | €196,915 | €79,996 | -€116,919 | -59.4% |
| Amounts payable | 17/49 | €1,180,620 | €1,552,092 | +€371,472 | +31.5% |
| Amounts payable after more than one year | 17 | €405,000 | €225,000 | -€180,000 | -44.4% |
| Financial debts | 170/4 | €405,000 | €225,000 | -€180,000 | -44.4% |
| Amounts payable within one year | 42/48 | €515,937 | €848,003 | +€332,067 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | €223,750 | €180,000 | -€43,750 | -19.6% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €158,071 | €512,606 | +€354,535 | +224.3% |
| Suppliers | 440/4 | €158,071 | €512,606 | +€354,535 | +224.3% |
| Taxes, remuneration and social security | 45 | €84,115 | €105,398 | +€21,282 | +25.3% |
| Taxes | 450/3 | €37,113 | €11,534 | -€25,579 | -68.9% |
| Remuneration and social security | 454/9 | €47,003 | €93,864 | +€46,861 | +99.7% |
| Accrued charges and deferred income | 492/3 | €259,683 | €479,089 | +€219,406 | +84.5% |
| Remuneration, social security and pensions | 62 | €885,236 | €915,380 | +€30,143 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,079 | €251,126 | +€48,047 | +23.7% |
| Other operating charges | 640/8 | €100 | €4,290 | +€4,190 | +4190.0% |
| Gross operating margin | 9900 | €1,105,311 | €1,099,259 | -€6,053 | -0.5% |
| Operating profit (loss) | 9901 | €16,896 | -€71,537 | -€88,434 | |
| Financial income | 75/76B | €143,853 | €122,953 | -€20,900 | -14.5% |
| Recurring financial income | 75 | €142,286 | €122,145 | -€20,140 | -14.2% |
| Non-recurring financial income | 76B | €1,567 | €807 | -€760 | -48.5% |
| Financial charges | 65/66B | €52,357 | €50,122 | -€2,235 | -4.3% |
| Recurring financial charges | 65 | €50,497 | €42,189 | -€8,308 | -16.5% |
| Non-recurring financial charges | 66B | €1,860 | €7,934 | +€6,074 | +326.5% |
| Profit (loss) for the period before taxes | 9903 | €108,391 | €1,293 | -€107,098 | -98.8% |
| Income taxes | 67/77 | €1,214 | €3,791 | +€2,577 | +212.3% |
| Profit (loss) for the period | 9904 | €107,177 | -€2,498 | -€109,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,177 | -€2,498 | -€109,676 |
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 8 October 2026 via checked.be.