AMALYA: 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.
AMALYA
Largest movements
- Cash -€13,348
down €13,348 (-36.6%), from €36,462 to €23,114
mainly Investment in fixed assets (net) (-€51,120) and Debts after one year (-€27,503)
- Tangible fixed assets +€6,039
up €6,039 (+1.2%), from €508,855 to €514,894
of which Plant, machinery and equipment: +€21,647
- Reserves +€35,705
up €35,705 (+23.0%), from €155,502 to €191,207
of which Distributable reserves: +€35,705
- Debts after one year -€27,503
down €27,503 (-15.4%), from €179,073 to €151,570
- Tax, wage and social debts -€15,625
down €15,625 (-84.0%), from €18,598 to €2,974
of which Taxes: -€13,875
- Gross operating margin +€8,202
up €8,202 (+7.5%), from €109,994 to €118,196
- Other operating charges +€4,925
up €4,925 (+48.2%), from €10,228 to €15,154
- Taxes -€1,929
down €1,929 (-15.1%), from €12,801 to €10,872
- Depreciation +€1,688
up €1,688 (+3.9%), from €43,392 to €45,080
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 | €563,982 | €559,032 | -€4,950 | -0.9% |
| Fixed assets | 21/28 | €510,586 | €516,626 | +€6,039 | +1.2% |
| Tangible fixed assets | 22/27 | €508,855 | €514,894 | +€6,039 | +1.2% |
| Land and buildings | 22 | €504,898 | €489,705 | -€15,193 | -3.0% |
| Plant, machinery and equipment | 23 | €1,859 | €23,506 | +€21,647 | +1164.4% |
| Furniture and vehicles | 24 | €2,098 | €1,683 | -€415 | -19.8% |
| Financial fixed assets | 28 | €1,731 | €1,731 | = | 0.0% |
| Current assets | 29/58 | €53,395 | €42,406 | -€10,989 | -20.6% |
| Stocks and contracts in progress | 3 | €13,186 | €15,634 | +€2,448 | +18.6% |
| Stocks | 30/36 | €13,186 | €15,634 | +€2,448 | +18.6% |
| Amounts receivable within one year | 40/41 | €1,907 | €941 | -€966 | -50.7% |
| Trade receivables | 40 | €846 | €552 | -€294 | -34.7% |
| Other amounts receivable | 41 | €1,060 | €388 | -€672 | -63.4% |
| Cash at bank and in hand | 54/58 | €36,462 | €23,114 | -€13,348 | -36.6% |
| Deferred charges and accrued income | 490/1 | €1,840 | €2,717 | +€877 | +47.7% |
| Total equity and liabilities | 10/49 | €563,982 | €559,032 | -€4,950 | -0.9% |
| Equity | 10/15 | €224,102 | €259,807 | +€35,705 | +15.9% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €155,502 | €191,207 | +€35,705 | +23.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €155,502 | €191,207 | +€35,705 | +23.0% |
| Amounts payable | 17/49 | €339,879 | €299,224 | -€40,655 | -12.0% |
| Amounts payable after more than one year | 17 | €179,073 | €151,570 | -€27,503 | -15.4% |
| Financial debts | 170/4 | €179,073 | €151,570 | -€27,503 | -15.4% |
| Amounts payable within one year | 42/48 | €155,875 | €144,643 | -€11,232 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €76,761 | €82,074 | +€5,313 | +6.9% |
| Financial debts | 43 | €6,738 | €2,738 | -€4,000 | -59.4% |
| Credit institutions | 430/8 | €6,738 | €2,738 | -€4,000 | -59.4% |
| Trade debts | 44 | €13,151 | €16,804 | +€3,653 | +27.8% |
| Suppliers | 440/4 | €13,151 | €16,804 | +€3,653 | +27.8% |
| Advances received on contracts in progress | 46 | €2,268 | €155 | -€2,113 | -93.2% |
| Taxes, remuneration and social security | 45 | €18,598 | €2,974 | -€15,625 | -84.0% |
| Taxes | 450/3 | €16,848 | €2,974 | -€13,875 | -82.4% |
| Remuneration and social security | 454/9 | €1,750 | €0 | -€1,750 | -100.0% |
| Other amounts payable | 47/48 | €38,359 | €39,899 | +€1,540 | +4.0% |
| Accrued charges and deferred income | 492/3 | €4,931 | €3,011 | -€1,919 | -38.9% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,392 | €45,080 | +€1,688 | +3.9% |
| Other operating charges | 640/8 | €10,228 | €15,154 | +€4,925 | +48.2% |
| Non-recurring operating charges | 66A | - | €141 | +€141 | |
| Gross operating margin | 9900 | €109,994 | €118,196 | +€8,202 | +7.5% |
| Operating profit (loss) | 9901 | €56,373 | €57,822 | +€1,449 | +2.6% |
| Financial income | 75/76B | €797 | €149 | -€648 | -81.3% |
| Recurring financial income | 75 | €797 | €149 | -€648 | -81.3% |
| Financial charges | 65/66B | €11,561 | €11,394 | -€167 | -1.4% |
| Recurring financial charges | 65 | €11,561 | €11,394 | -€167 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €45,610 | €46,577 | +€967 | +2.1% |
| Income taxes | 67/77 | €12,801 | €10,872 | -€1,929 | -15.1% |
| Profit (loss) for the period | 9904 | €32,809 | €35,705 | +€2,896 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,809 | €35,705 | +€2,896 | +8.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.