AMEEL DIRK: 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.
AMEEL DIRK
Largest movements
- Cash +€21,065
up €21,065 (+14.5%), from €145,037 to €166,102
mainly Depreciation (+€13,054) and Stocks and contracts (+€9,344)
- Tangible fixed assets -€12,291
down €12,291 (-18.4%), from €66,662 to €54,372
of which Furniture and vehicles: -€11,918
- Stocks and contracts -€9,344
down €9,344 (-7.3%), from €128,331 to €118,987
of which Contracts in progress: -€6,604
- Current portion of long-term debt -€6,200
down €6,200 (-100%), from €6,200 to €0
- Other debts +€4,429
up €4,429 (+38.6%), from €11,472 to €15,901
- Financial income -€4,662
down €4,662 (-100.0%), from €4,663 to €1
- Gross operating margin -€1,732
down €1,732 (-8.5%), from €20,359 to €18,626
- Taxes -€777
down €777 (-31.7%), from €2,452 to €1,675
- Financial charges -€405
down €405 (-57.0%), from €711 to €306
- Other operating charges -€219
down €219 (-10.9%), from €2,000 to €1,782
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 | €370,165 | €369,758 | -€407 | -0.1% |
| Fixed assets | 21/28 | €68,494 | €55,440 | -€13,054 | -19.1% |
| Intangible fixed assets | 21 | €1,447 | €684 | -€763 | -52.7% |
| Tangible fixed assets | 22/27 | €66,662 | €54,372 | -€12,291 | -18.4% |
| Land and buildings | 22 | €40,126 | €40,126 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,466 | €1,167 | -€299 | -20.4% |
| Furniture and vehicles | 24 | €24,863 | €12,945 | -€11,918 | -47.9% |
| Other tangible fixed assets | 26 | €208 | €134 | -€74 | -35.6% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €301,671 | €314,318 | +€12,647 | +4.2% |
| Stocks and contracts in progress | 3 | €128,331 | €118,987 | -€9,344 | -7.3% |
| Stocks | 30/36 | €62,557 | €59,817 | -€2,740 | -4.4% |
| Contracts in progress | 37 | €65,774 | €59,170 | -€6,604 | -10.0% |
| Amounts receivable within one year | 40/41 | €28,303 | €29,229 | +€926 | +3.3% |
| Trade receivables | 40 | €28,031 | €22,897 | -€5,135 | -18.3% |
| Other amounts receivable | 41 | €272 | €6,333 | +€6,061 | +2,231% |
| Cash at bank and in hand | 54/58 | €145,037 | €166,102 | +€21,065 | +14.5% |
| Total equity and liabilities | 10/49 | €370,165 | €369,758 | -€407 | -0.1% |
| Equity | 10/15 | €325,029 | €326,839 | +€1,810 | +0.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €300,029 | €301,839 | +€1,810 | +0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €281,279 | €283,089 | +€1,810 | +0.6% |
| Amounts payable | 17/49 | €45,136 | €42,919 | -€2,217 | -4.9% |
| Amounts payable after more than one year | 17 | €1,508 | €0 | -€1,508 | -100% |
| Financial debts | 170/4 | €1,508 | €0 | -€1,508 | -100% |
| Amounts payable within one year | 42/48 | €43,629 | €42,919 | -€709 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €6,200 | €0 | -€6,200 | -100% |
| Trade debts | 44 | €23,863 | €25,125 | +€1,262 | +5.3% |
| Suppliers | 440/4 | €23,863 | €25,125 | +€1,262 | +5.3% |
| Advances received on contracts in progress | 46 | - | €1,894 | +€1,894 | |
| Taxes, remuneration and social security | 45 | €2,094 | €0 | -€2,094 | -100% |
| Taxes | 450/3 | €2,094 | €0 | -€2,094 | -100% |
| Other amounts payable | 47/48 | €11,472 | €15,901 | +€4,429 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,131 | €13,054 | -€77 | -0.6% |
| Other operating charges | 640/8 | €2,000 | €1,782 | -€219 | -10.9% |
| Gross operating margin | 9900 | €20,359 | €18,626 | -€1,732 | -8.5% |
| Operating profit (loss) | 9901 | €5,228 | €3,791 | -€1,437 | -27.5% |
| Financial income | 75/76B | €4,663 | €1 | -€4,662 | -100.0% |
| Recurring financial income | 75 | €4,663 | €1 | -€4,662 | -100.0% |
| Financial charges | 65/66B | €711 | €306 | -€405 | -57.0% |
| Recurring financial charges | 65 | €711 | €306 | -€405 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | €9,179 | €3,486 | -€5,693 | -62.0% |
| Income taxes | 67/77 | €2,452 | €1,675 | -€777 | -31.7% |
| Profit (loss) for the period | 9904 | €6,727 | €1,810 | -€4,916 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,727 | €1,810 | -€4,916 | -73.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.