Amu'Semois: 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.
Amu'Semois
Largest movements
- Tangible fixed assets -€22,301
down €22,301 (-17.5%), from €127,232 to €104,930
of which Furniture and vehicles: -€12,013
- Receivables within one year +€4,460
up €4,460 (+45.9%), from €9,720 to €14,180
of which Trade receivables: +€3,382
- Stocks and contracts +€3,351
up €3,351 (+326%), from €1,029 to €4,380
- Profit (loss) carried forward +€26,172
up €26,172 (+381%), from €6,866 to €33,038
- Debts after one year -€21,352
down €21,352 (-52.9%), from €40,384 to €19,032
- Trade debts -€18,000
down €18,000 (-60.7%), from €29,634 to €11,633
- Current portion of long-term debt -€3,912
down €3,912 (-15.5%), from €25,264 to €21,352
- Other debts +€1,500
up €1,500 (+6.7%), from €22,346 to €23,846
- Gross operating margin +€24,128
up €24,128 (+26.2%), from €92,069 to €116,197
- Staff costs -€17,907
down €17,907 (-25.8%), from €69,392 to €51,485
- Financial charges -€8,965
down €8,965 (-64.4%), from €13,919 to €4,954
- Other operating charges +€3,824
up €3,824 (+1,366%), from €280 to €4,104
- Taxes +€3,460
new in 2025: €3,460
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 | €147,733 | €133,334 | -€14,399 | -9.7% |
| Fixed assets | 21/28 | €127,407 | €105,105 | -€22,301 | -17.5% |
| Tangible fixed assets | 22/27 | €127,232 | €104,930 | -€22,301 | -17.5% |
| Land and buildings | 22 | €50,018 | €47,132 | -€2,886 | -5.8% |
| Plant, machinery and equipment | 23 | €32,728 | €25,326 | -€7,402 | -22.6% |
| Furniture and vehicles | 24 | €44,486 | €32,473 | -€12,013 | -27.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €20,326 | €28,229 | +€7,902 | +38.9% |
| Stocks and contracts in progress | 3 | €1,029 | €4,380 | +€3,351 | +326% |
| Stocks | 30/36 | €1,029 | €4,380 | +€3,351 | +326% |
| Amounts receivable within one year | 40/41 | €9,720 | €14,180 | +€4,460 | +45.9% |
| Trade receivables | 40 | €6,157 | €9,538 | +€3,382 | +54.9% |
| Other amounts receivable | 41 | €3,563 | €4,641 | +€1,078 | +30.3% |
| Cash at bank and in hand | 54/58 | €8,518 | €8,769 | +€250 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,059 | €900 | -€159 | -15.0% |
| Total equity and liabilities | 10/49 | €147,733 | €133,334 | -€14,399 | -9.7% |
| Equity | 10/15 | €27,326 | €53,498 | +€26,172 | +95.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,866 | €33,038 | +€26,172 | +381% |
| Amounts payable | 17/49 | €120,407 | €79,837 | -€40,571 | -33.7% |
| Amounts payable after more than one year | 17 | €40,384 | €19,032 | -€21,352 | -52.9% |
| Financial debts | 170/4 | €40,384 | €19,032 | -€21,352 | -52.9% |
| Amounts payable within one year | 42/48 | €80,023 | €60,805 | -€19,219 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €25,264 | €21,352 | -€3,912 | -15.5% |
| Trade debts | 44 | €29,634 | €11,633 | -€18,000 | -60.7% |
| Suppliers | 440/4 | €29,634 | €11,633 | -€18,000 | -60.7% |
| Taxes, remuneration and social security | 45 | €2,779 | €3,973 | +€1,194 | +42.9% |
| Taxes | 450/3 | - | €3,460 | +€3,460 | |
| Remuneration and social security | 454/9 | €2,779 | €513 | -€2,266 | -81.5% |
| Other amounts payable | 47/48 | €22,346 | €23,846 | +€1,500 | +6.7% |
| Remuneration, social security and pensions | 62 | €69,392 | €51,485 | -€17,907 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,416 | €26,022 | +€1,607 | +6.6% |
| Other operating charges | 640/8 | €280 | €4,104 | +€3,824 | +1,366% |
| Gross operating margin | 9900 | €92,069 | €116,197 | +€24,128 | +26.2% |
| Operating profit (loss) | 9901 | -€2,019 | €34,585 | +€36,604 | |
| Financial income | 75/76B | €191 | €0 | -€191 | -100.0% |
| Recurring financial income | 75 | €191 | €0 | -€191 | -100.0% |
| Financial charges | 65/66B | €13,919 | €4,954 | -€8,965 | -64.4% |
| Recurring financial charges | 65 | €13,919 | €4,954 | -€8,965 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,748 | €29,631 | +€45,379 | |
| Income taxes | 67/77 | - | €3,460 | +€3,460 | |
| Profit (loss) for the period | 9904 | -€15,748 | €26,172 | +€41,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,748 | €26,172 | +€41,919 |
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 21 October 2026 via checked.be.