AMOUPLUS: 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.
AMOUPLUS
Largest movements
- Receivables within one year -€55,631
down €55,631 (-94.2%), from €59,076 to €3,445
of which Trade receivables: -€37,468
- Cash +€28,417
up €28,417 (+719%), from €3,951 to €32,368
mainly Receivables within one year (+€55,631) and Net result for the year (+€17,465)
- Stocks and contracts +€26,668
new in 2025: €26,668
- Tangible fixed assets +€3,423
up €3,423 (+1.4%), from €241,309 to €244,732
of which Furniture and vehicles: +€9,277
- Trade debts -€20,679
down €20,679 (-91.8%), from €22,518 to €1,839
- Profit (loss) carried forward +€17,465
up €17,465 (+3,510%), from €498 to €17,962
- Debts after one year -€10,843
down €10,843 (-5.5%), from €198,830 to €187,987
of which Financial debts: -€12,643
- Tax, wage and social debts +€8,535
up €8,535 (+2,543%), from €336 to €8,871
of which Taxes: +€8,771
- Other debts +€7,857
up €7,857 (+11.7%), from €67,055 to €74,912
- Gross operating margin +€67,019
up €67,019 (+605%), from €11,071 to €78,090
- Write-downs +€21,855
new in 2025: €21,855
- Taxes +€8,865
new in 2025: €8,865
- Financial charges +€5,673
up €5,673 (+158%), from €3,598 to €9,271
- Other operating charges +€3,522
up €3,522 (+389%), from €906 to €4,428
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 | €304,337 | €307,214 | +€2,876 | +0.9% |
| Fixed assets | 21/28 | €241,309 | €244,732 | +€3,423 | +1.4% |
| Tangible fixed assets | 22/27 | €241,309 | €244,732 | +€3,423 | +1.4% |
| Land and buildings | 22 | €234,985 | €229,130 | -€5,855 | -2.5% |
| Furniture and vehicles | 24 | €6,325 | €15,602 | +€9,277 | +147% |
| Current assets | 29/58 | €63,028 | €62,482 | -€546 | -0.9% |
| Stocks and contracts in progress | 3 | - | €26,668 | +€26,668 | |
| Stocks | 30/36 | - | €26,668 | +€26,668 | |
| Amounts receivable within one year | 40/41 | €59,076 | €3,445 | -€55,631 | -94.2% |
| Trade receivables | 40 | €40,736 | €3,268 | -€37,468 | -92.0% |
| Other amounts receivable | 41 | €18,341 | €178 | -€18,163 | -99.0% |
| Cash at bank and in hand | 54/58 | €3,951 | €32,368 | +€28,417 | +719% |
| Total equity and liabilities | 10/49 | €304,337 | €307,214 | +€2,876 | +0.9% |
| Equity | 10/15 | €3,498 | €20,962 | +€17,465 | +499% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €498 | €17,962 | +€17,465 | +3,510% |
| Amounts payable | 17/49 | €300,840 | €286,252 | -€14,588 | -4.8% |
| Amounts payable after more than one year | 17 | €198,830 | €187,987 | -€10,843 | -5.5% |
| Financial debts | 170/4 | €198,830 | €186,187 | -€12,643 | -6.4% |
| Other amounts payable | 178/9 | - | €1,800 | +€1,800 | |
| Amounts payable within one year | 42/48 | €102,009 | €98,265 | -€3,745 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €12,101 | €12,643 | +€542 | +4.5% |
| Trade debts | 44 | €22,518 | €1,839 | -€20,679 | -91.8% |
| Suppliers | 440/4 | €22,518 | €1,839 | -€20,679 | -91.8% |
| Taxes, remuneration and social security | 45 | €336 | €8,871 | +€8,535 | +2,543% |
| Taxes | 450/3 | €100 | €8,871 | +€8,771 | +8,753% |
| Remuneration and social security | 454/9 | €235 | - | -€235 | |
| Other amounts payable | 47/48 | €67,055 | €74,912 | +€7,857 | +11.7% |
| Remuneration, social security and pensions | 62 | - | €843 | +€843 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,155 | €9,042 | +€2,887 | +46.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,855 | +€21,855 | |
| Other operating charges | 640/8 | €906 | €4,428 | +€3,522 | +389% |
| Non-recurring operating charges | 66A | - | €6,325 | +€6,325 | |
| Gross operating margin | 9900 | €11,071 | €78,090 | +€67,019 | +605% |
| Operating profit (loss) | 9901 | €4,010 | €35,597 | +€31,587 | +788% |
| Financial income | 75/76B | €85 | €3 | -€82 | -96.5% |
| Recurring financial income | 75 | €85 | €3 | -€82 | -96.5% |
| Financial charges | 65/66B | €3,598 | €9,271 | +€5,673 | +158% |
| Recurring financial charges | 65 | €3,598 | €9,271 | +€5,673 | +158% |
| Profit (loss) for the period before taxes | 9903 | €498 | €26,329 | +€25,832 | +5,191% |
| Income taxes | 67/77 | - | €8,865 | +€8,865 | |
| Profit (loss) for the period | 9904 | €498 | €17,465 | +€16,967 | +3,410% |
| Profit (loss) for the period to be appropriated | 9905 | €498 | €17,465 | +€16,967 | +3,410% |
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 27 October 2026 via checked.be.