AMARANTE: 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.
AMARANTE
Largest movements
- Cash -€170,424
down €170,424 (-20.7%), from €824,740 to €654,317
mainly Trade debts (-€378,919) and Stocks and contracts (-€123,434)
- Stocks and contracts +€123,434
up €123,434 (+36.3%), from €340,459 to €463,893
- Tangible fixed assets +€21,286
up €21,286 (+62.6%), from €34,006 to €55,292
of which Plant, machinery and equipment: +€21,286
- Trade debts -€378,919
down €378,919 (-35.6%), from €1.1m to €684,972
- Other debts +€300,964
new in 2024: €300,964
- Tax, wage and social debts +€31,781
up €31,781 (+78.6%), from €40,430 to €72,210
- Gross operating margin -€172,342
down €172,342 (-90.4%), from €190,668 to €18,326
- Taxes -€36,200
down €36,200 (-91.4%), from €39,600 to €3,400
- Depreciation +€11,202
up €11,202 (+396.9%), from €2,822 to €14,024
- Financial income +€5,108
up €5,108 (+63.5%), from €8,050 to €13,158
- Financial charges -€4,018
down €4,018 (-52.8%), from €7,612 to €3,593
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,841,443 | €1,801,292 | -€40,152 | -2.2% |
| Fixed assets | 21/28 | €34,006 | €55,292 | +€21,286 | +62.6% |
| Tangible fixed assets | 22/27 | €34,006 | €55,292 | +€21,286 | +62.6% |
| Land and buildings | 22 | €24,705 | €24,705 | = | 0.0% |
| Plant, machinery and equipment | 23 | €9,301 | €30,587 | +€21,286 | +228.9% |
| Current assets | 29/58 | €1,807,437 | €1,746,000 | -€61,438 | -3.4% |
| Stocks and contracts in progress | 3 | €340,459 | €463,893 | +€123,434 | +36.3% |
| Stocks | 30/36 | €340,459 | €463,893 | +€123,434 | +36.3% |
| Amounts receivable within one year | 40/41 | €540,443 | €523,992 | -€16,451 | -3.0% |
| Trade receivables | 40 | €273,068 | €446,953 | +€173,885 | +63.7% |
| Other amounts receivable | 41 | €267,375 | €77,039 | -€190,336 | -71.2% |
| Current investments | 50/53 | €101,796 | €101,796 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €824,740 | €654,317 | -€170,424 | -20.7% |
| Deferred charges and accrued income | 490/1 | - | €2,002 | +€2,002 | |
| Total equity and liabilities | 10/49 | €1,841,443 | €1,801,292 | -€40,152 | -2.2% |
| Equity | 10/15 | €712,123 | €718,145 | +€6,022 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €693,531 | €693,531 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €673,531 | €671,672 | -€1,859 | -0.3% |
| Profit (loss) carried forward | 14 | - | €6,022 | +€6,022 | |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,104,321 | €1,058,147 | -€46,174 | -4.2% |
| Amounts payable within one year | 42/48 | €1,104,321 | €1,058,147 | -€46,174 | -4.2% |
| Trade debts | 44 | €1,063,891 | €684,972 | -€378,919 | -35.6% |
| Suppliers | 440/4 | €1,063,891 | €684,972 | -€378,919 | -35.6% |
| Taxes, remuneration and social security | 45 | €40,430 | €72,210 | +€31,781 | +78.6% |
| Taxes | 450/3 | €40,430 | €72,210 | +€31,781 | +78.6% |
| Other amounts payable | 47/48 | - | €300,964 | +€300,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €14,024 | +€11,202 | +396.9% |
| Other operating charges | 640/8 | €3,844 | €4,444 | +€599 | +15.6% |
| Non-recurring operating charges | 66A | €1,943 | - | -€1,943 | |
| Gross operating margin | 9900 | €190,668 | €18,326 | -€172,342 | -90.4% |
| Operating profit (loss) | 9901 | €182,058 | -€142 | -€182,200 | |
| Financial income | 75/76B | €8,050 | €13,158 | +€5,108 | +63.5% |
| Recurring financial income | 75 | €8,050 | €13,158 | +€5,108 | +63.5% |
| Financial charges | 65/66B | €7,612 | €3,593 | -€4,018 | -52.8% |
| Recurring financial charges | 65 | €7,612 | €3,593 | -€4,018 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €182,496 | €9,422 | -€173,074 | -94.8% |
| Income taxes | 67/77 | €39,600 | €3,400 | -€36,200 | -91.4% |
| Profit (loss) for the period | 9904 | €142,896 | €6,022 | -€136,874 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €142,896 | €6,022 | -€136,874 | -95.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.