AMROJANS: 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.
AMROJANS
Largest movements
- Tangible fixed assets -€69,239
down €69,239 (-9.7%), from €712,496 to €643,257
of which Furniture and vehicles: -€48,147
- Cash +€45,935
up €45,935 (+115.7%), from €39,703 to €85,638
mainly Net result for the year (+€164,152) and Depreciation (+€90,739)
- Receivables after one year +€18,393
up €18,393 (+46.3%), from €39,721 to €58,113
- Debts after one year -€250,266
down €250,266 (-51.9%), from €482,028 to €231,761
of which Other amounts payable: -€189,702
- Reserves +€159,736
up €159,736 (+61.8%), from €258,523 to €418,259
of which Distributable reserves: +€164,696
- Tax, wage and social debts +€62,163
up €62,163 (+65.8%), from €94,455 to €156,617
of which Taxes: +€66,221
- Trade debts +€36,832
up €36,832 (+43.6%), from €84,414 to €121,246
- Current portion of long-term debt -€21,167
down €21,167 (-25.9%), from €81,731 to €60,565
- Gross operating margin +€148,209
up €148,209 (+35.9%), from €413,383 to €561,592
- Taxes +€40,882
up €40,882 (+97.1%), from €42,108 to €82,990
- Staff costs +€40,755
up €40,755 (+25.1%), from €162,068 to €202,823
- Depreciation -€5,793
down €5,793 (-6.0%), from €96,532 to €90,739
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 | €1,240,830 | €1,226,914 | -€13,916 | -1.1% |
| Fixed assets | 21/28 | €783,085 | €713,941 | -€69,144 | -8.8% |
| Tangible fixed assets | 22/27 | €712,496 | €643,257 | -€69,239 | -9.7% |
| Land and buildings | 22 | €473,222 | €446,023 | -€27,199 | -5.7% |
| Plant, machinery and equipment | 23 | €63,009 | €69,115 | +€6,107 | +9.7% |
| Furniture and vehicles | 24 | €176,266 | €128,118 | -€48,147 | -27.3% |
| Financial fixed assets | 28 | €70,589 | €70,684 | +€95 | +0.1% |
| Current assets | 29/58 | €457,745 | €512,973 | +€55,228 | +12.1% |
| Amounts receivable after more than one year | 29 | €39,721 | €58,113 | +€18,393 | +46.3% |
| Other amounts receivable | 291 | €39,721 | €58,113 | +€18,393 | +46.3% |
| Amounts receivable within one year | 40/41 | €364,837 | €356,502 | -€8,335 | -2.3% |
| Trade receivables | 40 | €364,837 | €338,855 | -€25,982 | -7.1% |
| Other amounts receivable | 41 | - | €17,647 | +€17,647 | |
| Cash at bank and in hand | 54/58 | €39,703 | €85,638 | +€45,935 | +115.7% |
| Deferred charges and accrued income | 490/1 | €13,484 | €12,719 | -€765 | -5.7% |
| Total equity and liabilities | 10/49 | €1,240,830 | €1,226,914 | -€13,916 | -1.1% |
| Equity | 10/15 | €468,623 | €628,359 | +€159,736 | +34.1% |
| Contributions | 10/11 | €210,100 | €210,100 | = | 0.0% |
| Reserves | 13 | €258,523 | €418,259 | +€159,736 | +61.8% |
| Tax-exempt reserves | 132 | €12,680 | €7,720 | -€4,960 | -39.1% |
| Distributable reserves | 133 | €245,843 | €410,539 | +€164,696 | +67.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €420 | €2,480 | +€2,060 | +490.5% |
| Deferred taxes | 168 | €420 | €2,480 | +€2,060 | +490.5% |
| Amounts payable | 17/49 | €771,786 | €596,074 | -€175,712 | -22.8% |
| Amounts payable after more than one year | 17 | €482,028 | €231,761 | -€250,266 | -51.9% |
| Financial debts | 170/4 | €236,151 | €175,586 | -€60,565 | -25.6% |
| Other amounts payable | 178/9 | €245,877 | €56,175 | -€189,702 | -77.2% |
| Amounts payable within one year | 42/48 | €263,984 | €341,760 | +€77,777 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €81,731 | €60,565 | -€21,167 | -25.9% |
| Trade debts | 44 | €84,414 | €121,246 | +€36,832 | +43.6% |
| Suppliers | 440/4 | €84,414 | €121,246 | +€36,832 | +43.6% |
| Taxes, remuneration and social security | 45 | €94,455 | €156,617 | +€62,163 | +65.8% |
| Taxes | 450/3 | €87,998 | €154,219 | +€66,221 | +75.3% |
| Remuneration and social security | 454/9 | €6,457 | €2,398 | -€4,059 | -62.9% |
| Other amounts payable | 47/48 | €3,384 | €3,332 | -€52 | -1.5% |
| Accrued charges and deferred income | 492/3 | €25,775 | €22,553 | -€3,222 | -12.5% |
| Non-recurring operating income | 76A | €118 | €0 | -€118 | -100.0% |
| Remuneration, social security and pensions | 62 | €162,068 | €202,823 | +€40,755 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,532 | €90,739 | -€5,793 | -6.0% |
| Other operating charges | 640/8 | €11,621 | €9,041 | -€2,581 | -22.2% |
| Gross operating margin | 9900 | €413,383 | €561,592 | +€148,209 | +35.9% |
| Operating profit (loss) | 9901 | €143,161 | €258,989 | +€115,828 | +80.9% |
| Financial income | 75/76B | €115 | €25 | -€90 | -78.5% |
| Recurring financial income | 75 | €115 | €25 | -€90 | -78.5% |
| Financial charges | 65/66B | €14,666 | €12,562 | -€2,104 | -14.3% |
| Recurring financial charges | 65 | €14,666 | €12,562 | -€2,104 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €128,610 | €246,452 | +€117,842 | +91.6% |
| Transfer from deferred taxes | 780 | €140 | €690 | +€550 | +392.9% |
| Income taxes | 67/77 | €42,108 | €82,990 | +€40,882 | +97.1% |
| Profit (loss) for the period | 9904 | €86,642 | €164,152 | +€77,510 | +89.5% |
| Transfer from tax-exempt reserves | 789 | €560 | €2,210 | +€1,650 | +294.6% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €87,202 | €166,362 | +€79,160 | +90.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.