AMOS: 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.
AMOS
Largest movements
- Stocks and contracts -€67,223
down €67,223 (-100%), from €67,223 to €0
- Receivables within one year -€40,920
down €40,920 (-41.7%), from €98,047 to €57,127
of which Trade receivables: -€40,920
- Cash -€14,378
down €14,378 (-52.5%), from €27,398 to €13,020
mainly Trade debts (-€75,845) and Net result for the year (-€54,002)
- Deferred charges and accrued income -€3,436
down €3,436 (-81.9%), from €4,195 to €759
- Trade debts -€75,845
down €75,845 (-81.2%), from €93,365 to €17,521
- Reserves -€41,855
down €41,855 (-31.3%), from €133,855 to €92,000
of which Distributable reserves: -€41,855
- Other debts +€13,087
up €13,087 (+12.5%), from €105,063 to €118,150
- Profit (loss) carried forward -€12,147
down €12,147 (-16.4%), from -€73,929 to -€86,076
- Accrued charges and deferred income -€5,216
down €5,216 (-100%), from €5,216 to €0
- Financial charges -€5,167
down €5,167 (-73.0%), from €7,078 to €1,911
- Staff costs -€2,193
down €2,193 (-6.6%), from €33,463 to €31,270
- Gross operating margin +€1,884
up €1,884 (+10.9%), from -€17,283 to -€15,399
- Other operating charges -€1,225
down €1,225 (-27.8%), from €4,403 to €3,179
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 | €289,490 | €164,321 | -€125,168 | -43.2% |
| Fixed assets | 21/28 | €92,628 | €93,415 | +€788 | +0.9% |
| Tangible fixed assets | 22/27 | €92,628 | €93,415 | +€788 | +0.9% |
| Furniture and vehicles | 24 | €92,628 | €93,415 | +€788 | +0.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €196,862 | €70,906 | -€125,956 | -64.0% |
| Stocks and contracts in progress | 3 | €67,223 | €0 | -€67,223 | -100% |
| Stocks | 30/36 | €67,223 | €0 | -€67,223 | -100% |
| Amounts receivable within one year | 40/41 | €98,047 | €57,127 | -€40,920 | -41.7% |
| Trade receivables | 40 | €98,047 | €57,127 | -€40,920 | -41.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,398 | €13,020 | -€14,378 | -52.5% |
| Deferred charges and accrued income | 490/1 | €4,195 | €759 | -€3,436 | -81.9% |
| Total equity and liabilities | 10/49 | €289,490 | €164,321 | -€125,168 | -43.2% |
| Equity | 10/15 | €72,326 | €18,324 | -€54,002 | -74.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,855 | €92,000 | -€41,855 | -31.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €133,855 | €92,000 | -€41,855 | -31.3% |
| Profit (loss) carried forward | 14 | -€73,929 | -€86,076 | -€12,147 | -16.4% |
| Amounts payable | 17/49 | €217,164 | €145,997 | -€71,167 | -32.8% |
| Amounts payable within one year | 42/48 | €211,948 | €145,997 | -€65,951 | -31.1% |
| Trade debts | 44 | €93,365 | €17,521 | -€75,845 | -81.2% |
| Suppliers | 440/4 | €93,365 | €17,521 | -€75,845 | -81.2% |
| Taxes, remuneration and social security | 45 | €13,519 | €10,327 | -€3,193 | -23.6% |
| Taxes | 450/3 | €8,182 | €5,109 | -€3,074 | -37.6% |
| Remuneration and social security | 454/9 | €5,337 | €5,218 | -€119 | -2.2% |
| Other amounts payable | 47/48 | €105,063 | €118,150 | +€13,087 | +12.5% |
| Accrued charges and deferred income | 492/3 | €5,216 | €0 | -€5,216 | -100% |
| Remuneration, social security and pensions | 62 | €33,463 | €31,270 | -€2,193 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,498 | €1,375 | -€123 | -8.2% |
| Other operating charges | 640/8 | €4,403 | €3,179 | -€1,225 | -27.8% |
| Gross operating margin | 9900 | -€17,283 | -€15,399 | +€1,884 | +10.9% |
| Operating profit (loss) | 9901 | -€56,648 | -€51,223 | +€5,425 | +9.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,078 | €1,911 | -€5,167 | -73.0% |
| Recurring financial charges | 65 | €7,078 | €1,911 | -€5,167 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | -€63,725 | -€53,133 | +€10,592 | +16.6% |
| Income taxes | 67/77 | €914 | €868 | -€46 | -5.0% |
| Profit (loss) for the period | 9904 | -€64,639 | -€54,002 | +€10,638 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,639 | -€54,002 | +€10,638 | +16.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.