AMUSE: 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.
AMUSE
Largest movements
- Receivables within one year +€108,387
up €108,387 (+78.0%), from €139,018 to €247,405
of which Other amounts receivable: +€98,169
- Cash -€63,098
down €63,098 (-46.4%), from €135,971 to €72,873
mainly Receivables within one year (-€108,387) and Investment in fixed assets (net) (-€39,641)
- Tangible fixed assets -€5,798
down €5,798 (-4.2%), from €139,158 to €133,359
of which Furniture and vehicles: -€28,009
- Reserves +€54,784
up €54,784 (+16.0%), from €341,986 to €396,770
of which Distributable reserves: +€54,784
- Other debts -€15,000
down €15,000 (-75.6%), from €19,834 to €4,834
- Gross operating margin +€16,237
up €16,237 (+13.7%), from €118,882 to €135,120
- Financial income -€8,164
down €8,164 (-49.1%), from €16,633 to €8,469
- Depreciation +€1,370
up €1,370 (+3.1%), from €44,070 to €45,439
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 | €414,153 | €453,644 | +€39,491 | +9.5% |
| Fixed assets | 21/28 | €139,158 | €133,359 | -€5,798 | -4.2% |
| Tangible fixed assets | 22/27 | €139,158 | €133,359 | -€5,798 | -4.2% |
| Land and buildings | 22 | - | €37,920 | +€37,920 | |
| Plant, machinery and equipment | 23 | €37,566 | €21,857 | -€15,710 | -41.8% |
| Furniture and vehicles | 24 | €101,591 | €73,582 | -€28,009 | -27.6% |
| Current assets | 29/58 | €274,996 | €320,285 | +€45,289 | +16.5% |
| Amounts receivable within one year | 40/41 | €139,018 | €247,405 | +€108,387 | +78.0% |
| Trade receivables | 40 | €14,018 | €24,236 | +€10,219 | +72.9% |
| Other amounts receivable | 41 | €125,000 | €223,169 | +€98,169 | +78.5% |
| Current investments | 50/53 | €7 | €7 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €135,971 | €72,873 | -€63,098 | -46.4% |
| Total equity and liabilities | 10/49 | €414,153 | €453,644 | +€39,491 | +9.5% |
| Equity | 10/15 | €380,317 | €435,102 | +€54,784 | +14.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €341,986 | €396,770 | +€54,784 | +16.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €338,986 | €393,770 | +€54,784 | +16.2% |
| Profit (loss) carried forward | 14 | €8,332 | €8,332 | = | 0.0% |
| Amounts payable | 17/49 | €33,836 | €18,543 | -€15,293 | -45.2% |
| Amounts payable within one year | 42/48 | €33,836 | €18,543 | -€15,293 | -45.2% |
| Trade debts | 44 | €474 | €504 | +€30 | +6.4% |
| Suppliers | 440/4 | €474 | €504 | +€30 | +6.4% |
| Taxes, remuneration and social security | 45 | €13,527 | €13,204 | -€324 | -2.4% |
| Taxes | 450/3 | €13,527 | €13,204 | -€324 | -2.4% |
| Other amounts payable | 47/48 | €19,834 | €4,834 | -€15,000 | -75.6% |
| Non-recurring operating income | 76A | €6,335 | - | -€6,335 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,070 | €45,439 | +€1,370 | +3.1% |
| Other operating charges | 640/8 | €663 | €677 | +€14 | +2.1% |
| Gross operating margin | 9900 | €118,882 | €135,120 | +€16,237 | +13.7% |
| Operating profit (loss) | 9901 | €74,150 | €89,003 | +€14,854 | +20.0% |
| Financial income | 75/76B | €16,633 | €8,469 | -€8,164 | -49.1% |
| Recurring financial income | 75 | €16,633 | €8,469 | -€8,164 | -49.1% |
| Financial charges | 65/66B | €35 | €40 | +€5 | +13.6% |
| Recurring financial charges | 65 | €35 | €40 | +€5 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €90,747 | €97,433 | +€6,685 | +7.4% |
| Income taxes | 67/77 | €25,872 | €26,831 | +€959 | +3.7% |
| Profit (loss) for the period | 9904 | €64,875 | €70,602 | +€5,726 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,875 | €70,602 | +€5,726 | +8.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.