AMORION: 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.
AMORION
Largest movements
- Cash +€45,173
up €45,173 (+222%), from €20,350 to €65,523
mainly Depreciation (+€35,280) and Receivables within one year (+€21,449)
- Tangible fixed assets -€35,280
down €35,280 (-6.5%), from €543,986 to €508,706
of which Land and buildings: -€26,733
- Receivables within one year -€21,449
down €21,449 (-61.2%), from €35,058 to €13,609
of which Other amounts receivable: -€21,449
- Debts after one year -€18,942
down €18,942 (-4.9%), from €387,320 to €368,377
- Depreciation +€3,888
up €3,888 (+12.4%), from €31,391 to €35,280
- Gross operating margin +€3,240
up €3,240 (+6.4%), from €50,500 to €53,740
- Financial income -€1,404
down €1,404 (-34.9%), from €4,025 to €2,622
- Taxes -€1,085
down €1,085 (-33.8%), from €3,210 to €2,125
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 | €780,036 | €766,749 | -€13,287 | -1.7% |
| Fixed assets | 21/28 | €570,986 | €535,706 | -€35,280 | -6.2% |
| Tangible fixed assets | 22/27 | €543,986 | €508,706 | -€35,280 | -6.5% |
| Land and buildings | 22 | €523,441 | €496,708 | -€26,733 | -5.1% |
| Plant, machinery and equipment | 23 | €280 | €0 | -€280 | -100% |
| Furniture and vehicles | 24 | €20,265 | €11,997 | -€8,267 | -40.8% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €209,050 | €231,043 | +€21,993 | +10.5% |
| Amounts receivable within one year | 40/41 | €35,058 | €13,609 | -€21,449 | -61.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €35,058 | €13,609 | -€21,449 | -61.2% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,350 | €65,523 | +€45,173 | +222% |
| Deferred charges and accrued income | 490/1 | €3,642 | €1,911 | -€1,732 | -47.5% |
| Total equity and liabilities | 10/49 | €780,036 | €766,749 | -€13,287 | -1.7% |
| Equity | 10/15 | €362,806 | €370,275 | +€7,469 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,346 | €344,815 | +€7,469 | +2.2% |
| Amounts payable | 17/49 | €417,229 | €396,474 | -€20,756 | -5.0% |
| Amounts payable after more than one year | 17 | €387,320 | €368,377 | -€18,942 | -4.9% |
| Financial debts | 170/4 | €387,320 | €368,377 | -€18,942 | -4.9% |
| Amounts payable within one year | 42/48 | €29,910 | €27,913 | -€1,996 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €18,340 | €18,942 | +€602 | +3.3% |
| Trade debts | 44 | €3,824 | €3,370 | -€454 | -11.9% |
| Suppliers | 440/4 | €3,824 | €3,370 | -€454 | -11.9% |
| Taxes, remuneration and social security | 45 | €5,046 | €2,901 | -€2,145 | -42.5% |
| Taxes | 450/3 | €5,046 | €2,901 | -€2,145 | -42.5% |
| Other amounts payable | 47/48 | €2,700 | €2,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €183 | +€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,391 | €35,280 | +€3,888 | +12.4% |
| Other operating charges | 640/8 | €1,577 | €1,525 | -€51 | -3.2% |
| Gross operating margin | 9900 | €50,500 | €53,740 | +€3,240 | +6.4% |
| Operating profit (loss) | 9901 | €17,532 | €16,935 | -€597 | -3.4% |
| Financial income | 75/76B | €4,025 | €2,622 | -€1,404 | -34.9% |
| Recurring financial income | 75 | €4,025 | €2,622 | -€1,404 | -34.9% |
| Financial charges | 65/66B | €10,360 | €9,962 | -€397 | -3.8% |
| Recurring financial charges | 65 | €10,360 | €9,962 | -€397 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €11,198 | €9,594 | -€1,603 | -14.3% |
| Income taxes | 67/77 | €3,210 | €2,125 | -€1,085 | -33.8% |
| Profit (loss) for the period | 9904 | €7,987 | €7,469 | -€519 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,987 | €7,469 | -€519 | -6.5% |
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 15 October 2026 via checked.be.