AMÉÉ: 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.
AMÉÉ
Largest movements
- Tangible fixed assets -€18,900
down €18,900 (-49.9%), from €37,880 to €18,980
of which Plant, machinery and equipment: -€14,481
- Receivables within one year +€12,166
up €12,166 (+8.3%), from €147,312 to €159,478
of which Trade receivables: +€13,812
- Cash +€7,160
up €7,160 (+18.1%), from €39,458 to €46,618
mainly Trade debts (+€104,255) and Depreciation (+€22,930)
- Profit (loss) carried forward -€122,750
down €122,750 (-19.4%), from -€631,518 to -€754,268
- Trade debts +€104,255
up €104,255 (+12.9%), from €807,119 to €911,374
- Tax, wage and social debts +€17,801
up €17,801 (+16.5%), from €108,085 to €125,885
of which Taxes: +€20,834
- Gross operating margin -€156,376
down €156,376 (-69.4%), from €225,229 to €68,853
- Taxes +€98,887
up €98,887 (+204%), from €48,371 to €147,258
- Depreciation -€4,860
down €4,860 (-17.5%), from €27,789 to €22,930
- Staff costs +€2,715
up €2,715 (+12.7%), from €21,336 to €24,051
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 | €354,936 | €354,242 | -€694 | -0.2% |
| Fixed assets | 21/28 | €37,880 | €18,980 | -€18,900 | -49.9% |
| Tangible fixed assets | 22/27 | €37,880 | €18,980 | -€18,900 | -49.9% |
| Plant, machinery and equipment | 23 | €30,715 | €16,234 | -€14,481 | -47.1% |
| Furniture and vehicles | 24 | €7,164 | €2,745 | -€4,419 | -61.7% |
| Current assets | 29/58 | €317,057 | €335,263 | +€18,206 | +5.7% |
| Stocks and contracts in progress | 3 | €130,287 | €129,166 | -€1,120 | -0.9% |
| Stocks | 30/36 | €130,287 | €129,166 | -€1,120 | -0.9% |
| Amounts receivable within one year | 40/41 | €147,312 | €159,478 | +€12,166 | +8.3% |
| Trade receivables | 40 | €91,963 | €105,775 | +€13,812 | +15.0% |
| Other amounts receivable | 41 | €55,348 | €53,703 | -€1,645 | -3.0% |
| Cash at bank and in hand | 54/58 | €39,458 | €46,618 | +€7,160 | +18.1% |
| Total equity and liabilities | 10/49 | €354,936 | €354,242 | -€694 | -0.2% |
| Equity | 10/15 | -€560,267 | -€683,017 | -€122,750 | -21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,051 | €65,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €63,191 | €63,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€631,518 | -€754,268 | -€122,750 | -19.4% |
| Amounts payable | 17/49 | €915,203 | €1,037,259 | +€122,056 | +13.3% |
| Amounts payable within one year | 42/48 | €915,203 | €1,037,259 | +€122,056 | +13.3% |
| Trade debts | 44 | €807,119 | €911,374 | +€104,255 | +12.9% |
| Suppliers | 440/4 | €807,119 | €911,374 | +€104,255 | +12.9% |
| Taxes, remuneration and social security | 45 | €108,085 | €125,885 | +€17,801 | +16.5% |
| Taxes | 450/3 | €104,714 | €125,548 | +€20,834 | +19.9% |
| Remuneration and social security | 454/9 | €3,371 | €337 | -€3,034 | -90.0% |
| Non-recurring operating income | 76A | - | €1,012 | +€1,012 | |
| Remuneration, social security and pensions | 62 | €21,336 | €24,051 | +€2,715 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,789 | €22,930 | -€4,860 | -17.5% |
| Other operating charges | 640/8 | €2,420 | €376 | -€2,044 | -84.5% |
| Gross operating margin | 9900 | €225,229 | €68,853 | -€156,376 | -69.4% |
| Operating profit (loss) | 9901 | €173,684 | €21,497 | -€152,187 | -87.6% |
| Financial income | 75/76B | €3,180 | €3,609 | +€428 | +13.5% |
| Recurring financial income | 75 | €3,180 | €3,609 | +€428 | +13.5% |
| Financial charges | 65/66B | €644 | €597 | -€46 | -7.2% |
| Recurring financial charges | 65 | €644 | €597 | -€46 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €176,220 | €24,508 | -€151,712 | -86.1% |
| Income taxes | 67/77 | €48,371 | €147,258 | +€98,887 | +204% |
| Profit (loss) for the period | 9904 | €127,850 | -€122,750 | -€250,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €127,850 | -€122,750 | -€250,600 |
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 19 October 2026 via checked.be.