AMOYA²: what changed
Two fiscal 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.
AMOYA²
Largest movements
- Cash -€21,144
down €21,144 (-19.4%), from €109,227 to €88,082
mainly Contributions, distributions and other (-€86,588) and Deferred charges and accrued income (-€13,599)
- Deferred charges and accrued income +€13,599
up €13,599 (+431.0%), from €3,155 to €16,754
- Tangible fixed assets -€9,149
down €9,149 (-25.1%), from €36,474 to €27,325
of which Other tangible fixed assets: -€8,485
- Receivables within one year +€2,667
up €2,667 (+11.5%), from €23,205 to €25,873
of which Trade receivables: +€1,517
- Other debts -€10,239
down €10,239 (-7.6%), from €135,440 to €125,201
- Tax, wage and social debts -€3,448
down €3,448 (-24.3%), from €14,198 to €10,750
of which Taxes: -€1,998
- Financial charges +€3,140
up €3,140 (+1128.6%), from €278 to €3,418
- Depreciation +€2,203
up €2,203 (+23.5%), from €9,364 to €11,567
- Gross operating margin +€1,466
up €1,466 (+1.2%), from €124,662 to €126,128
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.
Cash bridge derived
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 | €172,061 | €158,034 | -€14,027 | -8.2% |
| Fixed assets | 21/28 | €36,474 | €27,325 | -€9,149 | -25.1% |
| Tangible fixed assets | 22/27 | €36,474 | €27,325 | -€9,149 | -25.1% |
| Furniture and vehicles | 24 | €3,292 | €2,628 | -€664 | -20.2% |
| Other tangible fixed assets | 26 | €33,182 | €24,697 | -€8,485 | -25.6% |
| Current assets | 29/58 | €135,587 | €130,709 | -€4,878 | -3.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €23,205 | €25,873 | +€2,667 | +11.5% |
| Trade receivables | 40 | €23,205 | €24,722 | +€1,517 | +6.5% |
| Other amounts receivable | 41 | €0 | €1,151 | +€1,151 | |
| Cash at bank and in hand | 54/58 | €109,227 | €88,082 | -€21,144 | -19.4% |
| Deferred charges and accrued income | 490/1 | €3,155 | €16,754 | +€13,599 | +431.0% |
| Total equity and liabilities | 10/49 | €172,061 | €158,034 | -€14,027 | -8.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €153,461 | €139,434 | -€14,027 | -9.1% |
| Amounts payable within one year | 42/48 | €153,461 | €139,434 | -€14,027 | -9.1% |
| Trade debts | 44 | €3,822 | €3,482 | -€340 | -8.9% |
| Suppliers | 440/4 | €3,822 | €3,482 | -€340 | -8.9% |
| Taxes, remuneration and social security | 45 | €14,198 | €10,750 | -€3,448 | -24.3% |
| Taxes | 450/3 | €12,748 | €10,750 | -€1,998 | -15.7% |
| Remuneration and social security | 454/9 | €1,450 | €0 | -€1,450 | -100.0% |
| Other amounts payable | 47/48 | €135,440 | €125,201 | -€10,239 | -7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,364 | €11,567 | +€2,203 | +23.5% |
| Other operating charges | 640/8 | €2,164 | €1,269 | -€895 | -41.4% |
| Gross operating margin | 9900 | €124,662 | €126,128 | +€1,466 | +1.2% |
| Operating profit (loss) | 9901 | €113,134 | €113,292 | +€158 | +0.1% |
| Financial income | 75/76B | €326 | €805 | +€479 | +147.3% |
| Recurring financial income | 75 | €326 | €805 | +€479 | +147.3% |
| Financial charges | 65/66B | €278 | €3,418 | +€3,140 | +1128.6% |
| Recurring financial charges | 65 | €278 | €3,418 | +€3,140 | +1128.6% |
| Profit (loss) for the period before taxes | 9903 | €113,182 | €110,679 | -€2,503 | -2.2% |
| Income taxes | 67/77 | €25,270 | €24,091 | -€1,179 | -4.7% |
| Profit (loss) for the period | 9904 | €87,912 | €86,588 | -€1,324 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €87,912 | €86,588 | -€1,324 | -1.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.