AMOS PROJECTS: 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 PROJECTS
Largest movements
- Stocks and contracts -€199,023
down €199,023 (-100%), from €199,023 to €0
- Cash -€23,930
down €23,930 (-35.0%), from €68,331 to €44,400
mainly Short-term financial debts (-€168,500) and Debts after one year (-€100,000)
- Receivables within one year +€21,106
up €21,106 (+993%), from €2,127 to €23,233
of which Trade receivables: +€21,845
- Short-term financial debts -€168,500
down €168,500 (-100%), from €168,500 to €0
- Debts after one year -€100,000
down €100,000 (-100%), from €100,000 to €0
- Reserves +€32,389
new in 2025: €32,389
- Trade debts +€17,354
up €17,354 (+23,229%), from €75 to €17,429
- Profit (loss) carried forward +€8,555
up €8,555, from -€8,555 to €0
- Gross operating margin +€73,020
up €73,020, from -€7,498 to €65,522
- Taxes +€12,146
new in 2025: €12,146
- Financial charges +€9,361
up €9,361 (+1,399%), from €669 to €10,031
- Other operating charges +€1,958
up €1,958 (+506%), from €387 to €2,346
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 | €269,486 | €68,864 | -€200,622 | -74.4% |
| Fixed assets | 21/28 | - | €1,231 | +€1,231 | |
| Tangible fixed assets | 22/27 | - | €1,231 | +€1,231 | |
| Furniture and vehicles | 24 | - | €1,231 | +€1,231 | |
| Current assets | 29/58 | €269,486 | €67,633 | -€201,853 | -74.9% |
| Stocks and contracts in progress | 3 | €199,023 | €0 | -€199,023 | -100% |
| Stocks | 30/36 | €199,023 | €0 | -€199,023 | -100% |
| Amounts receivable within one year | 40/41 | €2,127 | €23,233 | +€21,106 | +993% |
| Trade receivables | 40 | - | €21,845 | +€21,845 | |
| Other amounts receivable | 41 | €2,127 | €1,388 | -€739 | -34.8% |
| Cash at bank and in hand | 54/58 | €68,331 | €44,400 | -€23,930 | -35.0% |
| Deferred charges and accrued income | 490/1 | €5 | €0 | -€5 | -100% |
| Total equity and liabilities | 10/49 | €269,486 | €68,864 | -€200,622 | -74.4% |
| Equity | 10/15 | -€5,055 | €35,889 | +€40,944 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €32,389 | +€32,389 | |
| Distributable reserves | 133 | - | €32,389 | +€32,389 | |
| Profit (loss) carried forward | 14 | -€8,555 | €0 | +€8,555 | |
| Amounts payable | 17/49 | €274,541 | €32,975 | -€241,566 | -88.0% |
| Amounts payable after more than one year | 17 | €100,000 | €0 | -€100,000 | -100% |
| Financial debts | 170/4 | €100,000 | €0 | -€100,000 | -100% |
| Amounts payable within one year | 42/48 | €174,375 | €32,975 | -€141,400 | -81.1% |
| Financial debts | 43 | €168,500 | €0 | -€168,500 | -100% |
| Credit institutions | 430/8 | €168,500 | €0 | -€168,500 | -100% |
| Trade debts | 44 | €75 | €17,429 | +€17,354 | +23,229% |
| Suppliers | 440/4 | €75 | €17,429 | +€17,354 | +23,229% |
| Taxes, remuneration and social security | 45 | - | €3,146 | +€3,146 | |
| Taxes | 450/3 | - | €3,146 | +€3,146 | |
| Other amounts payable | 47/48 | €5,800 | €12,400 | +€6,600 | +114% |
| Accrued charges and deferred income | 492/3 | €166 | €0 | -€166 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €55 | +€55 | |
| Other operating charges | 640/8 | €387 | €2,346 | +€1,958 | +506% |
| Gross operating margin | 9900 | -€7,498 | €65,522 | +€73,020 | |
| Operating profit (loss) | 9901 | -€7,886 | €63,121 | +€71,007 | |
| Financial charges | 65/66B | €669 | €10,031 | +€9,361 | +1,399% |
| Recurring financial charges | 65 | €669 | €10,031 | +€9,361 | +1,399% |
| Profit (loss) for the period before taxes | 9903 | -€8,555 | €53,090 | +€61,645 | |
| Income taxes | 67/77 | - | €12,146 | +€12,146 | |
| Profit (loss) for the period | 9904 | -€8,555 | €40,944 | +€49,499 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,555 | €40,944 | +€49,499 |
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 17 October 2026 via checked.be.