AMORABICA: what changed
Two financial 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.
AMORABICA
Largest movements
- Cash +€73,219
up €73,219 (+70.8%), from €103,387 to €176,606
mainly Depreciation (+€66,424) and Deferred charges and accrued income (+€28,153)
- Tangible fixed assets -€43,921
down €43,921 (-35.7%), from €123,135 to €79,214
of which Land and buildings: -€32,992
- Deferred charges and accrued income -€28,153
down €28,153 (-45.1%), from €62,445 to €34,292
- Intangible fixed assets -€13,983
down €13,983 (-12.9%), from €108,136 to €94,153
- Receivables within one year +€7,118
up €7,118 (+137%), from €5,193 to €12,310
of which Trade receivables: +€4,120
- Debts after one year -€18,473
down €18,473 (-53.6%), from €34,439 to €15,966
- Reserves +€12,542
up €12,542 (+16.0%), from €78,151 to €90,693
of which Distributable reserves: +€19,787
- Other debts -€9,118
down €9,118 (-3.8%), from €236,843 to €227,725
- Tax, wage and social debts +€8,673
up €8,673 (+53.2%), from €16,288 to €24,960
of which Remuneration and social security: +€9,652
- Trade debts +€4,653
up €4,653 (+14.1%), from €33,038 to €37,692
- Gross operating margin +€38,768
up €38,768 (+22.5%), from €172,036 to €210,803
- Staff costs +€13,391
up €13,391 (+14.1%), from €95,034 to €108,425
- Taxes +€8,314
up €8,314 (+389%), from €2,138 to €10,453
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.
Derived cash bridge
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 | €442,235 | €439,999 | -€2,237 | -0.5% |
| Fixed assets | 21/28 | €231,271 | €173,367 | -€57,904 | -25.0% |
| Intangible fixed assets | 21 | €108,136 | €94,153 | -€13,983 | -12.9% |
| Tangible fixed assets | 22/27 | €123,135 | €79,214 | -€43,921 | -35.7% |
| Land and buildings | 22 | €65,984 | €32,992 | -€32,992 | -50.0% |
| Plant, machinery and equipment | 23 | €42,768 | €33,971 | -€8,797 | -20.6% |
| Furniture and vehicles | 24 | €10,559 | €8,240 | -€2,319 | -22.0% |
| Other tangible fixed assets | 26 | €3,824 | €4,011 | +€187 | +4.9% |
| Current assets | 29/58 | €210,965 | €266,632 | +€55,667 | +26.4% |
| Stocks and contracts in progress | 3 | €39,940 | €43,424 | +€3,484 | +8.7% |
| Stocks | 30/36 | €39,940 | €43,424 | +€3,484 | +8.7% |
| Amounts receivable within one year | 40/41 | €5,193 | €12,310 | +€7,118 | +137% |
| Trade receivables | 40 | €4,873 | €8,993 | +€4,120 | +84.5% |
| Other amounts receivable | 41 | €319 | €3,317 | +€2,998 | +938% |
| Cash at bank and in hand | 54/58 | €103,387 | €176,606 | +€73,219 | +70.8% |
| Deferred charges and accrued income | 490/1 | €62,445 | €34,292 | -€28,153 | -45.1% |
| Total equity and liabilities | 10/49 | €442,235 | €439,999 | -€2,237 | -0.5% |
| Equity | 10/15 | €90,551 | €103,093 | +€12,542 | +13.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,151 | €90,693 | +€12,542 | +16.0% |
| Tax-exempt reserves | 132 | €30,393 | €23,147 | -€7,245 | -23.8% |
| Distributable reserves | 133 | €47,758 | €67,545 | +€19,787 | +41.4% |
| Provisions and deferred taxes | 16 | €13,323 | €10,100 | -€3,223 | -24.2% |
| Deferred taxes | 168 | €13,323 | €10,100 | -€3,223 | -24.2% |
| Amounts payable | 17/49 | €338,361 | €326,806 | -€11,555 | -3.4% |
| Amounts payable after more than one year | 17 | €34,439 | €15,966 | -€18,473 | -53.6% |
| Financial debts | 170/4 | €34,439 | €15,966 | -€18,473 | -53.6% |
| Amounts payable within one year | 42/48 | €303,922 | €308,851 | +€4,928 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €17,753 | €18,473 | +€720 | +4.1% |
| Trade debts | 44 | €33,038 | €37,692 | +€4,653 | +14.1% |
| Suppliers | 440/4 | €33,038 | €37,692 | +€4,653 | +14.1% |
| Taxes, remuneration and social security | 45 | €16,288 | €24,960 | +€8,673 | +53.2% |
| Taxes | 450/3 | €9,495 | €8,516 | -€979 | -10.3% |
| Remuneration and social security | 454/9 | €6,792 | €16,444 | +€9,652 | +142% |
| Other amounts payable | 47/48 | €236,843 | €227,725 | -€9,118 | -3.8% |
| Accrued charges and deferred income | 492/3 | - | €1,990 | +€1,990 | |
| Non-recurring operating income | 76A | €1,032 | €0 | -€1,032 | -100% |
| Remuneration, social security and pensions | 62 | €95,034 | €108,425 | +€13,391 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,736 | €66,424 | +€1,688 | +2.6% |
| Other operating charges | 640/8 | €9,424 | €11,394 | +€1,970 | +20.9% |
| Non-recurring operating charges | 66A | €5,410 | €0 | -€5,410 | -100% |
| Gross operating margin | 9900 | €172,036 | €210,803 | +€38,768 | +22.5% |
| Operating profit (loss) | 9901 | -€2,568 | €24,561 | +€27,129 | |
| Financial income | 75/76B | €1,450 | €1,382 | -€69 | -4.7% |
| Recurring financial income | 75 | €1,450 | €1,382 | -€69 | -4.7% |
| Financial charges | 65/66B | €7,450 | €6,171 | -€1,279 | -17.2% |
| Recurring financial charges | 65 | €7,450 | €6,171 | -€1,279 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,568 | €19,771 | +€28,339 | |
| Transfer from deferred taxes | 780 | €3,469 | €3,223 | -€246 | -7.1% |
| Income taxes | 67/77 | €2,138 | €10,453 | +€8,314 | +389% |
| Profit (loss) for the period | 9904 | -€7,237 | €12,542 | +€19,779 | |
| Transfer from tax-exempt reserves | 789 | €7,723 | €7,245 | -€478 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €486 | €19,787 | +€19,301 | +3,973% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.