L'AMUSE: 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.
L'AMUSE
Largest movements
- Receivables within one year +€86,622
up €86,622 (+128.4%), from €67,439 to €154,061
of which Trade receivables: +€112,885
- Cash +€36,425
up €36,425 (+61.5%), from €59,203 to €95,628
mainly Accrued charges and deferred income (+€71,239) and Tax, wage and social debts (+€40,966)
- Accrued charges and deferred income +€71,239
new in 2025: €71,239
- Tax, wage and social debts +€40,966
up €40,966 (+61.9%), from €66,179 to €107,145
of which Taxes: +€22,656
- Profit (loss) carried forward -€29,234
down €29,234 (-65.9%), from €44,383 to €15,149
- Other debts +€23,475
new in 2025: €23,475
- Trade debts +€15,048
up €15,048 (+77.9%), from €19,322 to €34,370
- Gross operating margin -€88,566
down €88,566 (-54.3%), from €163,220 to €74,654
- Taxes -€12,499
down €12,499 (-100.0%), from €12,500 to €1
- Other operating charges -€5,469
down €5,469 (-88.8%), from €6,158 to €689
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 | €134,884 | €256,378 | +€121,494 | +90.1% |
| Fixed assets | 21/28 | €7,178 | €6,689 | -€489 | -6.8% |
| Tangible fixed assets | 22/27 | €7,178 | €6,689 | -€489 | -6.8% |
| Furniture and vehicles | 24 | €7,178 | €6,689 | -€489 | -6.8% |
| Current assets | 29/58 | €127,706 | €249,689 | +€121,983 | +95.5% |
| Amounts receivable within one year | 40/41 | €67,439 | €154,061 | +€86,622 | +128.4% |
| Trade receivables | 40 | €41,105 | €153,991 | +€112,885 | +274.6% |
| Other amounts receivable | 41 | €26,334 | €70 | -€26,264 | -99.7% |
| Cash at bank and in hand | 54/58 | €59,203 | €95,628 | +€36,425 | +61.5% |
| Deferred charges and accrued income | 490/1 | €1,064 | - | -€1,064 | |
| Total equity and liabilities | 10/49 | €134,884 | €256,378 | +€121,494 | +90.1% |
| Equity | 10/15 | €49,383 | €20,149 | -€29,234 | -59.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,383 | €15,149 | -€29,234 | -65.9% |
| Amounts payable | 17/49 | €85,501 | €236,229 | +€150,728 | +176.3% |
| Amounts payable within one year | 42/48 | €85,501 | €164,990 | +€79,489 | +93.0% |
| Trade debts | 44 | €19,322 | €34,370 | +€15,048 | +77.9% |
| Suppliers | 440/4 | €19,322 | €34,370 | +€15,048 | +77.9% |
| Taxes, remuneration and social security | 45 | €66,179 | €107,145 | +€40,966 | +61.9% |
| Taxes | 450/3 | €36,292 | €58,948 | +€22,656 | +62.4% |
| Remuneration and social security | 454/9 | €29,887 | €48,197 | +€18,310 | +61.3% |
| Other amounts payable | 47/48 | - | €23,475 | +€23,475 | |
| Accrued charges and deferred income | 492/3 | - | €71,239 | +€71,239 | |
| Remuneration, social security and pensions | 62 | €97,754 | €96,724 | -€1,030 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,572 | €5,235 | -€1,338 | -20.4% |
| Other operating charges | 640/8 | €6,158 | €689 | -€5,469 | -88.8% |
| Gross operating margin | 9900 | €163,220 | €74,654 | -€88,566 | -54.3% |
| Operating profit (loss) | 9901 | €52,735 | -€27,994 | -€80,729 | |
| Financial income | 75/76B | €64 | €230 | +€166 | +257.5% |
| Recurring financial income | 75 | €64 | €230 | +€166 | +257.5% |
| Financial charges | 65/66B | €2,308 | €1,469 | -€839 | -36.3% |
| Recurring financial charges | 65 | €2,308 | €1,469 | -€839 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €50,490 | -€29,234 | -€79,724 | |
| Income taxes | 67/77 | €12,500 | €1 | -€12,499 | -100.0% |
| Profit (loss) for the period | 9904 | €37,990 | -€29,234 | -€67,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,990 | -€29,234 | -€67,225 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.