AMOS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets +€26,289
up €26,289 (+6.4%), from €408,681 to €434,970
- Other debts +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€58,836
down €58,836 (-54.0%), from €108,933 to €50,097
- Debts after one year -€17,098
down €17,098 (-4.5%), from €377,295 to €360,197
- Tax, wage and social debts -€12,854
down €12,854 (-81.5%), from €15,768 to €2,914
- Current portion of long-term debt +€7,691
up €7,691 (+35.0%), from €21,993 to €29,684
- Other operating charges -€42,619
down €42,619 (-95.1%), from €44,821 to €2,202
- Gross operating margin +€10,101
up €10,101 (+13.6%), from €74,342 to €84,443
- Taxes +€7,385
up €7,385 (+82.1%), from €8,996 to €16,381
- Depreciation +€3,779
up €3,779 (+39.8%), from €9,484 to €13,264
- Financial charges +€2,252
up €2,252 (+15.2%), from €14,804 to €17,056
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 | €528,640 | €553,897 | +€25,257 | +4.8% |
| Fixed assets | 21/28 | €408,681 | €434,970 | +€26,289 | +6.4% |
| Tangible fixed assets | 22/27 | €408,681 | €434,970 | +€26,289 | +6.4% |
| Land and buildings | 22 | €408,681 | €434,970 | +€26,289 | +6.4% |
| Current assets | 29/58 | €119,959 | €118,927 | -€1,032 | -0.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Trade receivables | 290 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €82,358 | €81,474 | -€884 | -1.1% |
| Trade receivables | 40 | €51 | - | -€51 | |
| Other amounts receivable | 41 | €82,308 | €81,474 | -€834 | -1.0% |
| Cash at bank and in hand | 54/58 | €9,896 | €9,126 | -€770 | -7.8% |
| Deferred charges and accrued income | 490/1 | €7,705 | €8,327 | +€622 | +8.1% |
| Total equity and liabilities | 10/49 | €528,640 | €553,897 | +€25,257 | +4.8% |
| Equity | 10/15 | €110,433 | €51,597 | -€58,836 | -53.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,933 | €50,097 | -€58,836 | -54.0% |
| Amounts payable | 17/49 | €418,207 | €502,300 | +€84,094 | +20.1% |
| Amounts payable after more than one year | 17 | €377,295 | €360,197 | -€17,098 | -4.5% |
| Financial debts | 170/4 | €377,295 | €360,197 | -€17,098 | -4.5% |
| Amounts payable within one year | 42/48 | €40,911 | €142,103 | +€101,192 | +247% |
| Current portion of amounts payable after more than one year | 42 | €21,993 | €29,684 | +€7,691 | +35.0% |
| Trade debts | 44 | €3,150 | €9,505 | +€6,355 | +202% |
| Suppliers | 440/4 | €3,150 | €9,505 | +€6,355 | +202% |
| Taxes, remuneration and social security | 45 | €15,768 | €2,914 | -€12,854 | -81.5% |
| Taxes | 450/3 | €15,768 | €2,914 | -€12,854 | -81.5% |
| Other amounts payable | 47/48 | - | €100,000 | +€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,484 | €13,264 | +€3,779 | +39.8% |
| Other operating charges | 640/8 | €44,821 | €2,202 | -€42,619 | -95.1% |
| Gross operating margin | 9900 | €74,342 | €84,443 | +€10,101 | +13.6% |
| Operating profit (loss) | 9901 | €20,037 | €68,978 | +€48,941 | +244% |
| Financial income | 75/76B | €6,076 | €5,623 | -€453 | -7.4% |
| Recurring financial income | 75 | €6,076 | €5,623 | -€453 | -7.4% |
| Financial charges | 65/66B | €14,804 | €17,056 | +€2,252 | +15.2% |
| Recurring financial charges | 65 | €14,804 | €17,056 | +€2,252 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €11,308 | €57,545 | +€46,237 | +409% |
| Income taxes | 67/77 | €8,996 | €16,381 | +€7,385 | +82.1% |
| Profit (loss) for the period | 9904 | €2,312 | €41,164 | +€38,852 | +1,680% |
| Profit (loss) for the period to be appropriated | 9905 | €2,312 | €41,164 | +€38,852 | +1,680% |
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.