AMOSOM: 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.
AMOSOM
Largest movements
- Receivables after one year -€80,000
no longer reported in 2025 (was €80,000)
- Receivables within one year +€38,774
up €38,774 (+167%), from €23,180 to €61,954
of which Other amounts receivable: +€38,301
- Cash +€19,100
up €19,100 (+23.1%), from €82,595 to €101,695
mainly Net result for the year (+€99,254) and Receivables after one year (+€80,000)
- Tangible fixed assets -€13,560
down €13,560 (-12.6%), from €107,467 to €93,908
of which Plant, machinery and equipment: -€8,971
- Reserves -€82,095
no longer reported in 2025 (was €82,095)
- Other debts +€54,654
up €54,654 (+43.1%), from €126,695 to €181,349
- Debts after one year -€15,040
down €15,040 (-40.0%), from €37,594 to €22,554
- Tax, wage and social debts +€7,750
up €7,750 (+67.9%), from €11,418 to €19,168
- Trade debts -€4,513
down €4,513 (-84.2%), from €5,359 to €845
- Gross operating margin +€37,548
up €37,548 (+31.3%), from €120,135 to €157,683
- Taxes +€6,351
up €6,351 (+28.4%), from €22,333 to €28,684
- Other operating charges +€3,434
up €3,434 (+82.7%), from €4,151 to €7,585
- Depreciation +€2,858
up €2,858 (+22.9%), from €12,467 to €15,325
- Write-downs +€2,060
up €2,060 (+382%), from €540 to €2,600
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 | €296,110 | €257,557 | -€38,553 | -13.0% |
| Fixed assets | 21/28 | €107,467 | €93,908 | -€13,560 | -12.6% |
| Tangible fixed assets | 22/27 | €107,467 | €93,908 | -€13,560 | -12.6% |
| Plant, machinery and equipment | 23 | €100,572 | €91,601 | -€8,971 | -8.9% |
| Furniture and vehicles | 24 | €6,895 | €2,306 | -€4,589 | -66.6% |
| Current assets | 29/58 | €188,643 | €163,649 | -€24,994 | -13.2% |
| Amounts receivable after more than one year | 29 | €80,000 | - | -€80,000 | |
| Other amounts receivable | 291 | €80,000 | - | -€80,000 | |
| Stocks and contracts in progress | 3 | €2,868 | - | -€2,868 | |
| Stocks | 30/36 | €2,868 | - | -€2,868 | |
| Amounts receivable within one year | 40/41 | €23,180 | €61,954 | +€38,774 | +167% |
| Trade receivables | 40 | €22,941 | €23,414 | +€473 | +2.1% |
| Other amounts receivable | 41 | €239 | €38,540 | +€38,301 | +16,035% |
| Cash at bank and in hand | 54/58 | €82,595 | €101,695 | +€19,100 | +23.1% |
| Total equity and liabilities | 10/49 | €296,110 | €257,557 | -€38,553 | -13.0% |
| Equity | 10/15 | €100,695 | €18,600 | -€82,095 | -81.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,095 | - | -€82,095 | |
| Distributable reserves | 133 | €82,095 | - | -€82,095 | |
| Amounts payable | 17/49 | €195,415 | €238,957 | +€43,541 | +22.3% |
| Amounts payable after more than one year | 17 | €37,594 | €22,554 | -€15,040 | -40.0% |
| Financial debts | 170/4 | €37,594 | €22,554 | -€15,040 | -40.0% |
| Amounts payable within one year | 42/48 | €157,821 | €216,403 | +€58,582 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €14,350 | €15,040 | +€691 | +4.8% |
| Trade debts | 44 | €5,359 | €845 | -€4,513 | -84.2% |
| Suppliers | 440/4 | €5,359 | €845 | -€4,513 | -84.2% |
| Taxes, remuneration and social security | 45 | €11,418 | €19,168 | +€7,750 | +67.9% |
| Taxes | 450/3 | €11,418 | €19,168 | +€7,750 | +67.9% |
| Other amounts payable | 47/48 | €126,695 | €181,349 | +€54,654 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,467 | €15,325 | +€2,858 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €540 | €2,600 | +€2,060 | +382% |
| Other operating charges | 640/8 | €4,151 | €7,585 | +€3,434 | +82.7% |
| Gross operating margin | 9900 | €120,135 | €157,683 | +€37,548 | +31.3% |
| Operating profit (loss) | 9901 | €102,978 | €132,174 | +€29,196 | +28.4% |
| Financial income | 75/76B | €2,486 | €458 | -€2,028 | -81.6% |
| Recurring financial income | 75 | €2,486 | €458 | -€2,028 | -81.6% |
| Financial charges | 65/66B | €4,851 | €4,694 | -€157 | -3.2% |
| Recurring financial charges | 65 | €4,851 | €4,694 | -€157 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €100,613 | €127,938 | +€27,325 | +27.2% |
| Income taxes | 67/77 | €22,333 | €28,684 | +€6,351 | +28.4% |
| Profit (loss) for the period | 9904 | €78,280 | €99,254 | +€20,974 | +26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,280 | €99,254 | +€20,974 | +26.8% |
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 30 October 2026 via checked.be.