B&B AMODIO: 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.
B&B AMODIO
Largest movements
- Receivables within one year -€18,901
down €18,901 (-83.9%), from €22,536 to €3,635
of which Trade receivables: -€15,748
- Tangible fixed assets -€9,855
down €9,855 (-10.3%), from €96,112 to €86,257
of which Furniture and vehicles: -€10,031
- Intangible fixed assets -€5,465
down €5,465 (-11.5%), from €47,389 to €41,925
- Advances received -€36,755
down €36,755 (-100%), from €36,755 to €0
- Other debts +€35,184
new in 2025: €35,184
- Debts after one year -€15,517
down €15,517 (-15.9%), from €97,320 to €81,803
- Profit (loss) carried forward -€15,015
down €15,015 (-30.9%), from -€48,651 to -€63,666
- Tax, wage and social debts -€5,095
down €5,095 (-73.6%), from €6,923 to €1,828
- Gross operating margin +€45,333
up €45,333, from -€27,881 to €17,452
- Other operating charges +€9,669
new in 2025: €9,669
- Depreciation +€2,319
up €2,319 (+16.3%), from €14,232 to €16,551
- Financial charges -€626
down €626 (-9.6%), from €6,539 to €5,913
- Taxes +€342
new in 2025: €342
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 | €167,378 | €133,955 | -€33,422 | -20.0% |
| Formation expenses | 20 | €936 | €704 | -€232 | -24.8% |
| Fixed assets | 21/28 | €143,837 | €128,518 | -€15,319 | -10.7% |
| Intangible fixed assets | 21 | €47,389 | €41,925 | -€5,465 | -11.5% |
| Tangible fixed assets | 22/27 | €96,112 | €86,257 | -€9,855 | -10.3% |
| Plant, machinery and equipment | 23 | - | €6,225 | +€6,225 | |
| Furniture and vehicles | 24 | €90,064 | €80,033 | -€10,031 | -11.1% |
| Other tangible fixed assets | 26 | €6,048 | - | -€6,048 | |
| Financial fixed assets | 28 | €336 | €336 | = | 0.0% |
| Current assets | 29/58 | €22,604 | €4,733 | -€17,871 | -79.1% |
| Amounts receivable within one year | 40/41 | €22,536 | €3,635 | -€18,901 | -83.9% |
| Trade receivables | 40 | €17,795 | €2,047 | -€15,748 | -88.5% |
| Other amounts receivable | 41 | €4,740 | €1,587 | -€3,153 | -66.5% |
| Cash at bank and in hand | 54/58 | €68 | €1,008 | +€940 | +1,376% |
| Deferred charges and accrued income | 490/1 | - | €90 | +€90 | |
| Total equity and liabilities | 10/49 | €167,378 | €133,955 | -€33,422 | -20.0% |
| Equity | 10/15 | -€18,651 | -€33,666 | -€15,015 | -80.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,651 | -€63,666 | -€15,015 | -30.9% |
| Amounts payable | 17/49 | €186,029 | €167,622 | -€18,407 | -9.9% |
| Amounts payable after more than one year | 17 | €97,320 | €81,803 | -€15,517 | -15.9% |
| Financial debts | 170/4 | €97,320 | €81,803 | -€15,517 | -15.9% |
| Amounts payable within one year | 42/48 | €87,630 | €83,887 | -€3,744 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €14,828 | €15,517 | +€689 | +4.6% |
| Trade debts | 44 | €29,124 | €31,358 | +€2,233 | +7.7% |
| Suppliers | 440/4 | €29,124 | €31,358 | +€2,233 | +7.7% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | €36,755 | €0 | -€36,755 | -100% |
| Taxes, remuneration and social security | 45 | €6,923 | €1,828 | -€5,095 | -73.6% |
| Taxes | 450/3 | €6,923 | €1,828 | -€5,095 | -73.6% |
| Other amounts payable | 47/48 | - | €35,184 | +€35,184 | |
| Accrued charges and deferred income | 492/3 | €1,079 | €1,932 | +€853 | +79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,232 | €16,551 | +€2,319 | +16.3% |
| Other operating charges | 640/8 | - | €9,669 | +€9,669 | |
| Gross operating margin | 9900 | -€27,881 | €17,452 | +€45,333 | |
| Operating profit (loss) | 9901 | -€42,113 | -€8,767 | +€33,345 | +79.2% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €6,539 | €5,913 | -€626 | -9.6% |
| Recurring financial charges | 65 | €6,539 | €5,913 | -€626 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,651 | -€14,673 | +€33,978 | +69.8% |
| Income taxes | 67/77 | - | €342 | +€342 | |
| Profit (loss) for the period | 9904 | -€48,651 | -€15,015 | +€33,636 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,651 | -€15,015 | +€33,636 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.