Amcor Eke: 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.
What changed
Amcor Eke
NACE 20.140, Manufacture of chemicals and chemical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€1.6m-€46,085
Equity
€7.5m
2024 · €9.1m-€1.6m
Cash
€904,203
2024 · €2.2m-€1.3m
Balance sheet total
€15.3m
2024 · €15.2m+€63,339
Largest movements
Assets
- Cash -€1.3m
down €1.3m (-58.2%), from €2.2m to €904,203
mainly Investment in fixed assets (net) (-€1.9m) and Net result for the year (-€1.6m)
- Stocks and contracts +€477,765
up €477,765 (+26.4%), from €1.8m to €2.3m
- Tangible fixed assets +€440,181
up €440,181 (+5.4%), from €8.1m to €8.6m
of which Assets under construction and advance payments: +€1.0m
- Receivables within one year +€325,425
up €325,425 (+10.4%), from €3.1m to €3.5m
of which Trade receivables: +€319,979
Equity and liabilities
- Other debts +€1.8m
new in 2025: €1.8m
- Profit (loss) carried forward -€812,643
down €812,643 (-5.3%), from -€15.3m to -€16.1m
- Reserves -€799,935
down €799,935 (-27.3%), from €2.9m to €2.1m
of which Tax-exempt reserves: -€799,935
- Provisions -€266,645
down €266,645 (-29.3%), from €909,143 to €642,499
- Tax, wage and social debts +€190,617
up €190,617 (+30.1%), from €633,158 to €823,775
of which Remuneration and social security: +€137,527
Income statement
- Goods and materials +€608,070
up €608,070 (+6.7%), from €9.1m to €9.7m
of which Purchases: +€814,275
- Turnover +€493,239
up €493,239 (+2.7%), from €18.6m to €19.1m
- Staff costs +€403,863
up €403,863 (+9.9%), from €4.1m to €4.5m
- Services and other goods +€249,263
up €249,263 (+3.6%), from €7.0m to €7.2m
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.
Result 2024
-€1.6m
Turnover
+€493,239
Other operating income
-€2,632
Goods and materials
-€608,070
Services and other goods
-€249,263
Staff costs
-€403,863
Depreciation
-€144,902
Write-downs
+€22,501
Other operating charges
+€20,857
Other operating items
+€793,931
Financial income
-€12,198
Financial charges
+€14,265
Taxes
+€701
Deferred taxes and other
+€29,348
Result 2025
-€1.6m
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.
From operations
+€671,390
Investment
-€1.9m
Financing
€0
Cash 2024
€2.2m
From operations (derived)
+€671,390
Net result for the year
-€1.6m
Depreciation
+€1.5m
Stocks and contracts
-€477,765
Receivables within one year
-€325,425
Deferred charges and accrued income
-€68,567
Provisions
-€266,645
Trade debts
-€55,687
Tax, wage and social debts
+€190,617
Other debts
+€1.8m
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Cash 2025
€904,203
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,248,098 | €15,311,437 | +€63,339 | +0.4% |
| Fixed assets | 21/28 | €8,141,105 | €8,592,266 | +€451,160 | +5.5% |
| Tangible fixed assets | 22/27 | €8,141,105 | €8,581,286 | +€440,181 | +5.4% |
| Land and buildings | 22 | €2,367,208 | €2,178,415 | -€188,793 | -8.0% |
| Plant, machinery and equipment | 23 | €5,696,328 | €5,308,461 | -€387,867 | -6.8% |
| Furniture and vehicles | 24 | €291 | €0 | -€291 | -100.0% |
| Assets under construction and advance payments | 27 | €77,278 | €1,094,410 | +€1.0m | +1316.2% |
| Financial fixed assets | 28 | - | €10,979 | +€10,979 | |
| Other financial fixed assets | 284/8 | - | €10,979 | +€10,979 | |
| Amounts receivable and cash guarantees | 285/8 | - | €10,979 | +€10,979 | |
| Current assets | 29/58 | €7,106,993 | €6,719,172 | -€387,821 | -5.5% |
| Stocks and contracts in progress | 3 | €1,806,550 | €2,284,315 | +€477,765 | +26.4% |
| Stocks | 30/36 | €1,806,550 | €2,284,315 | +€477,765 | +26.4% |
| Raw materials and consumables | 30/31 | €696,404 | €816,308 | +€119,904 | +17.2% |
| Finished goods | 33 | €931,336 | €1,324,988 | +€393,652 | +42.3% |
| Goods purchased for resale | 34 | €178,810 | €143,020 | -€35,791 | -20.0% |
| Amounts receivable within one year | 40/41 | €3,136,661 | €3,462,086 | +€325,425 | +10.4% |
| Trade receivables | 40 | €3,120,097 | €3,440,076 | +€319,979 | +10.3% |
| Other amounts receivable | 41 | €16,564 | €22,011 | +€5,446 | +32.9% |
| Cash at bank and in hand | 54/58 | €2,163,782 | €904,203 | -€1.3m | -58.2% |
| Deferred charges and accrued income | 490/1 | - | €68,567 | +€68,567 | |
| Total equity and liabilities | 10/49 | €15,248,098 | €15,311,437 | +€63,339 | +0.4% |
| Equity | 10/15 | €9,136,811 | €7,524,233 | -€1.6m | -17.6% |
| Contributions | 10/11 | €21,476,184 | €21,476,184 | = | 0.0% |
| Capital | 10 | €21,444,503 | €21,444,503 | = | 0.0% |
| Issued capital | 100 | €21,444,503 | €21,444,503 | = | 0.0% |
| Outside capital | 11 | €31,681 | €31,681 | = | 0.0% |
| Share premium | 1100/10 | €31,681 | €31,681 | = | 0.0% |
| Reserves | 13 | €2,927,482 | €2,127,548 | -€799,935 | -27.3% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,727,431 | €1,927,496 | -€799,935 | -29.3% |
| Distributable reserves | 133 | €52 | €52 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,266,855 | -€16,079,498 | -€812,643 | -5.3% |
| Provisions and deferred taxes | 16 | €909,143 | €642,499 | -€266,645 | -29.3% |
| Deferred taxes | 168 | €909,143 | €642,499 | -€266,645 | -29.3% |
| Amounts payable | 17/49 | €5,202,144 | €7,144,706 | +€1.9m | +37.3% |
| Amounts payable within one year | 42/48 | €5,202,144 | €7,144,706 | +€1.9m | +37.3% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €4,568,985 | €4,513,298 | -€55,687 | -1.2% |
| Suppliers | 440/4 | €4,568,985 | €4,513,298 | -€55,687 | -1.2% |
| Taxes, remuneration and social security | 45 | €633,158 | €823,775 | +€190,617 | +30.1% |
| Taxes | 450/3 | €17,244 | €70,334 | +€53,090 | +307.9% |
| Remuneration and social security | 454/9 | €615,914 | €753,442 | +€137,527 | +22.3% |
| Other amounts payable | 47/48 | - | €1,807,632 | +€1.8m | |
| Operating income | 70/76A | €19,952,440 | €21,236,978 | +€1.3m | +6.4% |
| Turnover | 70 | €18,607,682 | €19,100,922 | +€493,239 | +2.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€400,279 | €393,652 | +€793,931 | |
| Other operating income | 74 | €1,745,037 | €1,742,405 | -€2,632 | -0.2% |
| Operating charges | 60/66A | €21,620,893 | €22,983,633 | +€1.4m | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €9,130,441 | €9,738,512 | +€608,070 | +6.7% |
| Purchases | 600/8 | €8,987,420 | €9,801,695 | +€814,275 | +9.1% |
| Change in stocks: decrease (increase) | 609 | €143,022 | -€63,183 | -€206,205 | |
| Services and other goods | 61 | €6,986,070 | €7,235,333 | +€249,263 | +3.6% |
| Remuneration, social security and pensions | 62 | €4,096,904 | €4,500,767 | +€403,863 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,334,907 | €1,479,808 | +€144,902 | +10.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,570 | -€20,930 | -€22,501 | |
| Other operating charges | 640/8 | €71,000 | €50,143 | -€20,857 | -29.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | -€1,668,453 | -€1,746,654 | -€78,202 | -4.7% |
| Financial income | 75/76B | €28,958 | €16,760 | -€12,198 | -42.1% |
| Recurring financial income | 75 | €28,958 | €16,760 | -€12,198 | -42.1% |
| Income from financial fixed assets | 750 | - | €33 | +€33 | |
| Other financial income | 752/9 | €28,958 | €16,727 | -€12,232 | -42.2% |
| Financial charges | 65/66B | €162,605 | €148,340 | -€14,265 | -8.8% |
| Recurring financial charges | 65 | €162,605 | €148,340 | -€14,265 | -8.8% |
| Debt charges | 650 | €49,868 | €47,677 | -€2,191 | -4.4% |
| Other financial charges | 652/9 | €112,736 | €100,663 | -€12,073 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,802,099 | -€1,878,234 | -€76,135 | -4.2% |
| Transfer from deferred taxes | 780 | €237,296 | €266,645 | +€29,348 | +12.4% |
| Income taxes | 67/77 | €1,690 | €989 | -€701 | -41.5% |
| Taxes | 670/3 | €1,690 | €989 | -€701 | -41.5% |
| Profit (loss) for the period | 9904 | -€1,566,493 | -€1,612,578 | -€46,085 | -2.9% |
| Transfer from tax-exempt reserves | 789 | €711,889 | €799,935 | +€88,045 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€854,603 | -€812,643 | +€41,960 | +4.9% |
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 5 October 2026 via checked.be.