Amoroso: 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.
Amoroso
Largest movements
- Stocks and contracts -€57,355
down €57,355 (-35.0%), from €163,733 to €106,378
- Receivables within one year +€24,036
up €24,036 (+7.5%), from €320,095 to €344,131
of which Other amounts receivable: +€128,643
- Other debts -€79,507
down €79,507 (-23.3%), from €340,676 to €261,169
- Profit (loss) carried forward +€42,934
up €42,934 (+34.6%), from €124,144 to €167,078
- Gross operating margin +€33,030
up €33,030 (+280%), from €11,789 to €44,819
- Taxes +€5,406
new in 2025: €5,406
- Other operating charges +€832
up €832 (+159%), from €523 to €1,355
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 | €505,595 | €471,247 | -€34,347 | -6.8% |
| Fixed assets | 21/28 | €21,485 | €20,680 | -€806 | -3.7% |
| Tangible fixed assets | 22/27 | €20,680 | €20,680 | = | 0.0% |
| Land and buildings | 22 | €20,680 | €20,680 | = | 0.0% |
| Financial fixed assets | 28 | €806 | - | -€806 | |
| Current assets | 29/58 | €484,110 | €450,568 | -€33,542 | -6.9% |
| Stocks and contracts in progress | 3 | €163,733 | €106,378 | -€57,355 | -35.0% |
| Stocks | 30/36 | €163,733 | €106,378 | -€57,355 | -35.0% |
| Amounts receivable within one year | 40/41 | €320,095 | €344,131 | +€24,036 | +7.5% |
| Trade receivables | 40 | €104,607 | - | -€104,607 | |
| Other amounts receivable | 41 | €215,488 | €344,131 | +€128,643 | +59.7% |
| Cash at bank and in hand | 54/58 | €281 | €58 | -€223 | -79.3% |
| Total equity and liabilities | 10/49 | €505,595 | €471,247 | -€34,347 | -6.8% |
| Equity | 10/15 | €158,229 | €201,164 | +€42,934 | +27.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,144 | €167,078 | +€42,934 | +34.6% |
| Amounts payable | 17/49 | €347,366 | €270,084 | -€77,282 | -22.2% |
| Amounts payable within one year | 42/48 | €347,366 | €270,084 | -€77,282 | -22.2% |
| Trade debts | 44 | €34 | €234 | +€200 | +591% |
| Suppliers | 440/4 | €34 | €234 | +€200 | +591% |
| Taxes, remuneration and social security | 45 | €6,656 | €8,680 | +€2,025 | +30.4% |
| Taxes | 450/3 | €5,416 | €8,680 | +€3,264 | +60.3% |
| Remuneration and social security | 454/9 | €1,239 | - | -€1,239 | |
| Other amounts payable | 47/48 | €340,676 | €261,169 | -€79,507 | -23.3% |
| Other operating charges | 640/8 | €523 | €1,355 | +€832 | +159% |
| Gross operating margin | 9900 | €11,789 | €44,819 | +€33,030 | +280% |
| Operating profit (loss) | 9901 | €11,267 | €43,464 | +€32,197 | +286% |
| Financial income | 75/76B | €5,784 | €5,436 | -€348 | -6.0% |
| Recurring financial income | 75 | €5,784 | €5,436 | -€348 | -6.0% |
| Financial charges | 65/66B | €120 | €559 | +€439 | +365% |
| Recurring financial charges | 65 | €120 | €559 | +€439 | +365% |
| Profit (loss) for the period before taxes | 9903 | €16,930 | €48,340 | +€31,410 | +186% |
| Income taxes | 67/77 | - | €5,406 | +€5,406 | |
| Profit (loss) for the period | 9904 | €16,930 | €42,934 | +€26,005 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €16,930 | €42,934 | +€26,005 | +154% |
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 26 October 2026 via checked.be.