AMOURABI: 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.
AMOURABI
Largest movements
- Tangible fixed assets -€23,055
down €23,055 (-2.5%), from €940,256 to €917,202
of which Land and buildings: -€38,758
- Cash -€19,524
down €19,524 (-15.4%), from €126,860 to €107,337
mainly Debts after one year (-€41,082) and Other debts (-€32,920)
- Debts after one year -€41,082
down €41,082 (-5.4%), from €760,842 to €719,759
- Other debts -€32,920
no longer reported in 2025 (was €32,920)
- Reserves +€27,733
up €27,733 (+60.6%), from €45,787 to €73,519
of which Distributable reserves: +€34,915
- Gross operating margin +€7,046
up €7,046 (+7.6%), from €92,606 to €99,652
- Taxes +€4,942
up €4,942 (+73.8%), from €6,696 to €11,638
- Depreciation +€1,504
up €1,504 (+3.6%), from €41,431 to €42,935
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 | €1,073,673 | €1,030,616 | -€43,057 | -4.0% |
| Fixed assets | 21/28 | €940,256 | €917,202 | -€23,055 | -2.5% |
| Tangible fixed assets | 22/27 | €940,256 | €917,202 | -€23,055 | -2.5% |
| Land and buildings | 22 | €929,097 | €890,339 | -€38,758 | -4.2% |
| Plant, machinery and equipment | 23 | €492 | €15,369 | +€14,877 | +3,025% |
| Furniture and vehicles | 24 | €10,668 | €11,494 | +€826 | +7.7% |
| Current assets | 29/58 | €133,417 | €113,414 | -€20,002 | -15.0% |
| Amounts receivable within one year | 40/41 | €6,008 | €5,532 | -€476 | -7.9% |
| Trade receivables | 40 | €4,904 | - | -€4,904 | |
| Other amounts receivable | 41 | €1,104 | €5,532 | +€4,428 | +401% |
| Cash at bank and in hand | 54/58 | €126,860 | €107,337 | -€19,524 | -15.4% |
| Deferred charges and accrued income | 490/1 | €549 | €546 | -€3 | -0.5% |
| Total equity and liabilities | 10/49 | €1,073,673 | €1,030,616 | -€43,057 | -4.0% |
| Equity | 10/15 | €219,312 | €247,045 | +€27,733 | +12.6% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Capital | 10 | €173,525 | €173,525 | = | 0.0% |
| Issued capital | 100 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €45,787 | €73,519 | +€27,733 | +60.6% |
| Non-distributable reserves | 130/1 | €17,353 | €17,353 | = | 0.0% |
| Legal reserve | 130 | €17,353 | €17,353 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,434 | €21,252 | -€7,182 | -25.3% |
| Distributable reserves | 133 | - | €34,915 | +€34,915 | |
| Provisions and deferred taxes | 16 | €9,478 | €7,084 | -€2,394 | -25.3% |
| Deferred taxes | 168 | €9,478 | €7,084 | -€2,394 | -25.3% |
| Amounts payable | 17/49 | €844,883 | €776,488 | -€68,395 | -8.1% |
| Amounts payable after more than one year | 17 | €760,842 | €719,759 | -€41,082 | -5.4% |
| Financial debts | 170/4 | €760,842 | €719,759 | -€41,082 | -5.4% |
| Amounts payable within one year | 42/48 | €84,041 | €52,405 | -€31,636 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €49,779 | €51,168 | +€1,389 | +2.8% |
| Trade debts | 44 | €1,342 | €1,237 | -€105 | -7.9% |
| Suppliers | 440/4 | €1,342 | €1,237 | -€105 | -7.9% |
| Other amounts payable | 47/48 | €32,920 | - | -€32,920 | |
| Accrued charges and deferred income | 492/3 | - | €4,323 | +€4,323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,431 | €42,935 | +€1,504 | +3.6% |
| Other operating charges | 640/8 | €8,005 | €8,261 | +€256 | +3.2% |
| Gross operating margin | 9900 | €92,606 | €99,652 | +€7,046 | +7.6% |
| Operating profit (loss) | 9901 | €43,170 | €48,455 | +€5,286 | +12.2% |
| Financial income | 75/76B | €0 | €27 | +€26 | +264,900% |
| Recurring financial income | 75 | €0 | €27 | +€26 | +264,900% |
| Financial charges | 65/66B | €12,104 | €11,505 | -€599 | -4.9% |
| Recurring financial charges | 65 | €12,104 | €11,505 | -€599 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €31,066 | €36,977 | +€5,911 | +19.0% |
| Transfer from deferred taxes | 780 | €2,394 | €2,394 | = | 0.0% |
| Income taxes | 67/77 | €6,696 | €11,638 | +€4,942 | +73.8% |
| Profit (loss) for the period | 9904 | €26,764 | €27,733 | +€969 | +3.6% |
| Transfer from tax-exempt reserves | 789 | €7,182 | €7,182 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,946 | €34,915 | +€969 | +2.9% |
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 18 October 2026 via checked.be.