AMUSA: 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.
AMUSA
Largest movements
- Cash +€20,977
up €20,977 (+331.1%), from €6,336 to €27,313
mainly Tax, wage and social debts (+€12,711) and Net result for the year (+€8,817)
- Receivables within one year +€3,493
up €3,493 (+181.4%), from €1,925 to €5,418
- Tangible fixed assets +€1,409
new in 2025: €1,409
- Deferred charges and accrued income +€489
up €489 (+117.3%), from €417 to €906
- Tax, wage and social debts +€12,711
up €12,711 (+410.9%), from €3,094 to €15,805
of which Taxes: +€8,678
- Reserves +€8,396
new in 2025: €8,396
- Trade debts +€3,387
up €3,387 (+96.6%), from €3,505 to €6,892
- Advances received +€1,453
new in 2025: €1,453
- Profit (loss) carried forward +€420
up €420, from -€420 to €0
- Gross operating margin +€13,493
up €13,493 (+1890.5%), from €714 to €14,206
- Taxes +€2,615
new in 2025: €2,615
- Other operating charges +€1,568
up €1,568 (+310.6%), from €505 to €2,072
- Depreciation +€191
new in 2025: €191
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 | €8,678 | €35,046 | +€26,368 | +303.8% |
| Fixed assets | 21/28 | - | €1,409 | +€1,409 | |
| Tangible fixed assets | 22/27 | - | €1,409 | +€1,409 | |
| Plant, machinery and equipment | 23 | - | €1,409 | +€1,409 | |
| Current assets | 29/58 | €8,678 | €33,637 | +€24,959 | +287.6% |
| Amounts receivable within one year | 40/41 | €1,925 | €5,418 | +€3,493 | +181.4% |
| Trade receivables | 40 | €1,925 | €5,418 | +€3,493 | +181.4% |
| Cash at bank and in hand | 54/58 | €6,336 | €27,313 | +€20,977 | +331.1% |
| Deferred charges and accrued income | 490/1 | €417 | €906 | +€489 | +117.3% |
| Total equity and liabilities | 10/49 | €8,678 | €35,046 | +€26,368 | +303.8% |
| Equity | 10/15 | €2,080 | €10,896 | +€8,817 | +423.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €8,396 | +€8,396 | |
| Distributable reserves | 133 | - | €8,396 | +€8,396 | |
| Profit (loss) carried forward | 14 | -€420 | €0 | +€420 | |
| Amounts payable | 17/49 | €6,599 | €24,150 | +€17,551 | +266.0% |
| Amounts payable within one year | 42/48 | €6,599 | €24,150 | +€17,551 | +266.0% |
| Trade debts | 44 | €3,505 | €6,892 | +€3,387 | +96.6% |
| Suppliers | 440/4 | €3,505 | €6,892 | +€3,387 | +96.6% |
| Advances received on contracts in progress | 46 | - | €1,453 | +€1,453 | |
| Taxes, remuneration and social security | 45 | €3,094 | €15,805 | +€12,711 | +410.9% |
| Taxes | 450/3 | €3,094 | €11,771 | +€8,678 | +280.5% |
| Remuneration and social security | 454/9 | - | €4,033 | +€4,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €191 | +€191 | |
| Other operating charges | 640/8 | €505 | €2,072 | +€1,568 | +310.6% |
| Gross operating margin | 9900 | €714 | €14,206 | +€13,493 | +1890.5% |
| Operating profit (loss) | 9901 | €209 | €11,942 | +€11,733 | +5613.0% |
| Financial charges | 65/66B | €629 | €511 | -€118 | -18.8% |
| Recurring financial charges | 65 | €629 | €511 | -€118 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€420 | €11,432 | +€11,852 | |
| Income taxes | 67/77 | - | €2,615 | +€2,615 | |
| Profit (loss) for the period | 9904 | -€420 | €8,817 | +€9,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€420 | €8,817 | +€9,237 |
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 2 October 2026 via checked.be.