AMOSA CENTRUM: 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.
AMOSA CENTRUM
Largest movements
- Stocks and contracts -€11,792
down €11,792 (-13.3%), from €88,977 to €77,185
- Deferred charges and accrued income -€9,668
down €9,668 (-47.6%), from €20,293 to €10,625
- Cash -€5,401
down €5,401 (-21.3%), from €25,307 to €19,906
mainly Net result for the year (-€152,802) and Investment in fixed assets (net) (-€8,191)
- Tangible fixed assets -€4,966
down €4,966 (-11.1%), from €44,834 to €39,869
of which Furniture and vehicles: -€4,363
- Profit (loss) carried forward -€152,802
down €152,802 (-18.6%), from -€821,604 to -€974,406
- Trade debts +€75,161
up €75,161 (+43.8%), from €171,602 to €246,763
- Tax, wage and social debts +€28,800
up €28,800 (+33.1%), from €87,075 to €115,875
of which Remuneration and social security: +€24,722
- Current portion of long-term debt +€9,359
up €9,359 (+14.2%), from €65,978 to €75,337
- Other debts +€8,620
up €8,620 (+2.1%), from €419,084 to €427,703
- Staff costs +€68,897
up €68,897 (+12.2%), from €564,183 to €633,081
- Gross operating margin +€39,532
up €39,532 (+6.8%), from €580,916 to €620,448
- Financial charges +€25,372
up €25,372 (+63.3%), from €40,063 to €65,435
- Other operating charges -€11,425
down €11,425 (-15.6%), from €73,327 to €61,902
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,591 | €175,557 | -€30,034 | -14.6% |
| Fixed assets | 21/28 | €44,834 | €39,869 | -€4,966 | -11.1% |
| Tangible fixed assets | 22/27 | €44,834 | €39,869 | -€4,966 | -11.1% |
| Plant, machinery and equipment | 23 | €31,008 | €30,406 | -€603 | -1.9% |
| Furniture and vehicles | 24 | €13,826 | €9,463 | -€4,363 | -31.6% |
| Current assets | 29/58 | €160,757 | €135,688 | -€25,069 | -15.6% |
| Stocks and contracts in progress | 3 | €88,977 | €77,185 | -€11,792 | -13.3% |
| Stocks | 30/36 | €88,977 | €77,185 | -€11,792 | -13.3% |
| Amounts receivable within one year | 40/41 | €26,180 | €27,972 | +€1,791 | +6.8% |
| Trade receivables | 40 | €6,300 | €10,109 | +€3,809 | +60.5% |
| Other amounts receivable | 41 | €19,880 | €17,863 | -€2,018 | -10.1% |
| Cash at bank and in hand | 54/58 | €25,307 | €19,906 | -€5,401 | -21.3% |
| Deferred charges and accrued income | 490/1 | €20,293 | €10,625 | -€9,668 | -47.6% |
| Total equity and liabilities | 10/49 | €205,591 | €175,557 | -€30,034 | -14.6% |
| Equity | 10/15 | -€815,404 | -€968,206 | -€152,802 | -18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€821,604 | -€974,406 | -€152,802 | -18.6% |
| Amounts payable | 17/49 | €1,020,995 | €1,143,763 | +€122,768 | +12.0% |
| Amounts payable after more than one year | 17 | €277,000 | €277,000 | = | 0.0% |
| Financial debts | 170/4 | €277,000 | €277,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €743,739 | €865,679 | +€121,940 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €65,978 | €75,337 | +€9,359 | +14.2% |
| Trade debts | 44 | €171,602 | €246,763 | +€75,161 | +43.8% |
| Suppliers | 440/4 | €171,602 | €246,763 | +€75,161 | +43.8% |
| Taxes, remuneration and social security | 45 | €87,075 | €115,875 | +€28,800 | +33.1% |
| Taxes | 450/3 | €0 | €4,079 | +€4,079 | |
| Remuneration and social security | 454/9 | €87,075 | €111,797 | +€24,722 | +28.4% |
| Other amounts payable | 47/48 | €419,084 | €427,703 | +€8,620 | +2.1% |
| Accrued charges and deferred income | 492/3 | €257 | €1,084 | +€828 | +323% |
| Remuneration, social security and pensions | 62 | €564,183 | €633,081 | +€68,897 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,986 | €13,156 | +€2,171 | +19.8% |
| Other operating charges | 640/8 | €73,327 | €61,902 | -€11,425 | -15.6% |
| Non-recurring operating charges | 66A | €1,781 | €0 | -€1,781 | -100% |
| Gross operating margin | 9900 | €580,916 | €620,448 | +€39,532 | +6.8% |
| Operating profit (loss) | 9901 | -€69,361 | -€87,691 | -€18,330 | -26.4% |
| Financial income | 75/76B | €0 | €323 | +€323 | +1,077,200% |
| Recurring financial income | 75 | €0 | €323 | +€323 | +1,077,200% |
| Financial charges | 65/66B | €40,063 | €65,435 | +€25,372 | +63.3% |
| Recurring financial charges | 65 | €40,063 | €65,435 | +€25,372 | +63.3% |
| Profit (loss) for the period before taxes | 9903 | -€109,424 | -€152,802 | -€43,379 | -39.6% |
| Profit (loss) for the period | 9904 | -€109,424 | -€152,802 | -€43,379 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€109,424 | -€152,802 | -€43,379 | -39.6% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.