AMUBO: 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.
AMUBO
Largest movements
- Financial fixed assets +€623,168
up €623,168 (+24926.7%), from €2,500 to €625,668
- Current investments -€612,189
down €612,189 (-49.0%), from €1.3m to €637,811
- Cash -€136,899
down €136,899 (-87.3%), from €156,812 to €19,914
mainly Investment in fixed assets (net) (-€833,139) and Trade debts (-€15,347)
- Tangible fixed assets +€83,142
up €83,142 (+6.7%), from €1.2m to €1.3m
of which Land and buildings: +€91,209
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€54,049
up €54,049 (+104.6%), from €51,661 to €105,710
- Financial income +€38,062
up €38,062 (+1316.5%), from €2,891 to €40,953
- Depreciation +€13,722
up €13,722 (+12.1%), from €113,107 to €126,829
- Taxes +€2,260
up €2,260, from -€1,902 to €357
- Other operating charges +€1,149
up €1,149 (+5.3%), from €21,576 to €22,725
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,658,148 | €2,624,786 | -€33,362 | -1.3% |
| Fixed assets | 21/28 | €1,237,624 | €1,943,934 | +€706,310 | +57.1% |
| Tangible fixed assets | 22/27 | €1,235,124 | €1,318,266 | +€83,142 | +6.7% |
| Land and buildings | 22 | €1,128,295 | €1,219,504 | +€91,209 | +8.1% |
| Plant, machinery and equipment | 23 | €17,666 | €23,109 | +€5,443 | +30.8% |
| Furniture and vehicles | 24 | €89,163 | €75,652 | -€13,511 | -15.2% |
| Financial fixed assets | 28 | €2,500 | €625,668 | +€623,168 | +24926.7% |
| Current assets | 29/58 | €1,420,525 | €680,852 | -€739,673 | -52.1% |
| Amounts receivable within one year | 40/41 | €8,041 | €18,162 | +€10,121 | +125.9% |
| Trade receivables | 40 | €7,468 | €7,771 | +€303 | +4.1% |
| Other amounts receivable | 41 | €573 | €10,391 | +€9,818 | +1714.5% |
| Current investments | 50/53 | €1,250,000 | €637,811 | -€612,189 | -49.0% |
| Cash at bank and in hand | 54/58 | €156,812 | €19,914 | -€136,899 | -87.3% |
| Deferred charges and accrued income | 490/1 | €5,672 | €4,966 | -€706 | -12.4% |
| Total equity and liabilities | 10/49 | €2,658,148 | €2,624,786 | -€33,362 | -1.3% |
| Equity | 10/15 | €2,499,763 | €2,491,665 | -€8,099 | -0.3% |
| Contributions | 10/11 | €1,170,057 | €1,170,057 | = | 0.0% |
| Revaluation surpluses | 12 | €313,784 | €313,784 | = | 0.0% |
| Reserves | 13 | €317,893 | €306,334 | -€11,559 | -3.6% |
| Non-distributable reserves | 130/1 | €57 | €57 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57 | €57 | = | 0.0% |
| Tax-exempt reserves | 132 | €200,830 | €189,271 | -€11,559 | -5.8% |
| Distributable reserves | 133 | €117,006 | €117,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | €698,029 | €701,489 | +€3,460 | +0.5% |
| Amounts payable | 17/49 | €158,385 | €133,121 | -€25,264 | -16.0% |
| Amounts payable after more than one year | 17 | €109,682 | €109,682 | = | 0.0% |
| Financial debts | 170/4 | €109,682 | €109,682 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,115 | €13,502 | -€15,613 | -53.6% |
| Trade debts | 44 | €22,024 | €6,677 | -€15,347 | -69.7% |
| Suppliers | 440/4 | €22,024 | €6,677 | -€15,347 | -69.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,091 | €6,826 | -€266 | -3.7% |
| Accrued charges and deferred income | 492/3 | €19,588 | €9,937 | -€9,651 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,107 | €126,829 | +€13,722 | +12.1% |
| Other operating charges | 640/8 | €21,576 | €22,725 | +€1,149 | +5.3% |
| Gross operating margin | 9900 | €51,661 | €105,710 | +€54,049 | +104.6% |
| Operating profit (loss) | 9901 | -€83,022 | -€43,844 | +€39,178 | +47.2% |
| Financial income | 75/76B | €2,891 | €40,953 | +€38,062 | +1316.5% |
| Recurring financial income | 75 | €2,891 | €40,953 | +€38,062 | +1316.5% |
| Financial charges | 65/66B | €5,469 | €4,851 | -€618 | -11.3% |
| Recurring financial charges | 65 | €5,469 | €4,851 | -€618 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€85,600 | -€7,741 | +€77,858 | +91.0% |
| Income taxes | 67/77 | -€1,902 | €357 | +€2,260 | |
| Profit (loss) for the period | 9904 | -€83,697 | -€8,099 | +€75,599 | +90.3% |
| Transfer from tax-exempt reserves | 789 | €11,559 | €11,559 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,139 | €3,460 | +€75,599 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.