AMROCAM: 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.
AMROCAM
Largest movements
- Tangible fixed assets -€33,298
down €33,298 (-10.5%), from €318,257 to €284,959
- Reserves -€15,413
down €15,413 (-14.9%), from €103,551 to €88,138
of which Distributable reserves: -€15,413
- Debts after one year -€9,240
down €9,240 (-12.1%), from €76,469 to €67,229
- Trade debts -€5,915
down €5,915 (-72.8%), from €8,129 to €2,214
- Other debts -€4,419
down €4,419 (-3.4%), from €129,266 to €124,846
- Gross operating margin +€5,564
up €5,564 (+18.1%), from €30,792 to €36,356
- Depreciation -€3,014
down €3,014 (-8.3%), from €36,312 to €33,298
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 | €347,485 | €311,843 | -€35,642 | -10.3% |
| Fixed assets | 21/28 | €318,257 | €284,959 | -€33,298 | -10.5% |
| Tangible fixed assets | 22/27 | €318,257 | €284,959 | -€33,298 | -10.5% |
| Land and buildings | 22 | €318,257 | €284,959 | -€33,298 | -10.5% |
| Current assets | 29/58 | €29,228 | €26,884 | -€2,344 | -8.0% |
| Amounts receivable within one year | 40/41 | €162 | €0 | -€162 | -100.0% |
| Trade receivables | 40 | €162 | €0 | -€162 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,067 | €26,884 | -€2,182 | -7.5% |
| Total equity and liabilities | 10/49 | €347,485 | €311,843 | -€35,642 | -10.3% |
| Equity | 10/15 | €122,151 | €106,738 | -€15,413 | -12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,551 | €88,138 | -€15,413 | -14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,401 | €19,401 | = | 0.0% |
| Distributable reserves | 133 | €82,290 | €66,877 | -€15,413 | -18.7% |
| Amounts payable | 17/49 | €225,334 | €205,105 | -€20,229 | -9.0% |
| Amounts payable after more than one year | 17 | €76,469 | €67,229 | -€9,240 | -12.1% |
| Financial debts | 170/4 | €76,469 | €67,229 | -€9,240 | -12.1% |
| Amounts payable within one year | 42/48 | €148,019 | €136,300 | -€11,720 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €8,867 | €9,240 | +€373 | +4.2% |
| Trade debts | 44 | €8,129 | €2,214 | -€5,915 | -72.8% |
| Suppliers | 440/4 | €8,129 | €2,214 | -€5,915 | -72.8% |
| Taxes, remuneration and social security | 45 | €1,758 | €0 | -€1,758 | -100.0% |
| Taxes | 450/3 | €1,758 | €0 | -€1,758 | -100.0% |
| Other amounts payable | 47/48 | €129,266 | €124,846 | -€4,419 | -3.4% |
| Accrued charges and deferred income | 492/3 | €846 | €1,576 | +€730 | +86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,312 | €33,298 | -€3,014 | -8.3% |
| Other operating charges | 640/8 | €2,639 | €2,727 | +€88 | +3.4% |
| Non-recurring operating charges | 66A | - | €11,459 | +€11,459 | |
| Gross operating margin | 9900 | €30,792 | €36,356 | +€5,564 | +18.1% |
| Operating profit (loss) | 9901 | -€8,159 | -€11,128 | -€2,969 | -36.4% |
| Financial charges | 65/66B | €4,616 | €4,285 | -€331 | -7.2% |
| Recurring financial charges | 65 | €4,616 | €4,285 | -€331 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,775 | -€15,413 | -€2,638 | -20.7% |
| Profit (loss) for the period | 9904 | -€12,775 | -€15,413 | -€2,638 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,775 | -€15,413 | -€2,638 | -20.7% |
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 7 October 2026 via checked.be.