AMEJARD: 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.
AMEJARD
Largest movements
- Tangible fixed assets +€42,212
up €42,212 (+62.9%), from €67,079 to €109,291
of which Other tangible fixed assets: +€58,063
- Receivables within one year +€5,507
up €5,507 (+13.7%), from €40,328 to €45,834
of which Trade receivables: +€11,248
- Stocks and contracts +€5,000
up €5,000 (+14.3%), from €35,000 to €40,000
- Trade debts +€34,581
up €34,581 (+553.2%), from €6,251 to €40,833
- Profit (loss) carried forward -€30,428
down €30,428 (-93.5%), from -€32,534 to -€62,962
- Debts after one year +€29,049
up €29,049 (+137.3%), from €21,163 to €50,212
- Tax, wage and social debts +€20,886
up €20,886 (+323.0%), from €6,467 to €27,353
of which Taxes: +€17,518
- Short-term financial debts -€11,745
down €11,745 (-16.4%), from €71,616 to €59,872
- Staff costs +€18,581
up €18,581 (+10.3%), from €180,036 to €198,617
- Gross operating margin -€17,833
down €17,833 (-8.3%), from €214,590 to €196,757
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 | €155,774 | €206,071 | +€50,297 | +32.3% |
| Fixed assets | 21/28 | €67,178 | €109,390 | +€42,212 | +62.8% |
| Tangible fixed assets | 22/27 | €67,079 | €109,291 | +€42,212 | +62.9% |
| Land and buildings | 22 | €20,838 | €14,100 | -€6,738 | -32.3% |
| Plant, machinery and equipment | 23 | €1,718 | €218 | -€1,500 | -87.3% |
| Furniture and vehicles | 24 | €44,524 | €36,910 | -€7,614 | -17.1% |
| Other tangible fixed assets | 26 | - | €58,063 | +€58,063 | |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €88,596 | €96,681 | +€8,085 | +9.1% |
| Stocks and contracts in progress | 3 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Stocks | 30/36 | €35,000 | €40,000 | +€5,000 | +14.3% |
| Amounts receivable within one year | 40/41 | €40,328 | €45,834 | +€5,507 | +13.7% |
| Trade receivables | 40 | €26,905 | €38,153 | +€11,248 | +41.8% |
| Other amounts receivable | 41 | €13,422 | €7,681 | -€5,741 | -42.8% |
| Cash at bank and in hand | 54/58 | €7,117 | €5,886 | -€1,231 | -17.3% |
| Deferred charges and accrued income | 490/1 | €6,151 | €4,961 | -€1,191 | -19.4% |
| Total equity and liabilities | 10/49 | €155,774 | €206,071 | +€50,297 | +32.3% |
| Equity | 10/15 | -€3,934 | -€34,362 | -€30,428 | -773.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,534 | -€62,962 | -€30,428 | -93.5% |
| Amounts payable | 17/49 | €159,708 | €240,433 | +€80,725 | +50.5% |
| Amounts payable after more than one year | 17 | €21,163 | €50,212 | +€29,049 | +137.3% |
| Financial debts | 170/4 | €21,163 | €50,212 | +€29,049 | +137.3% |
| Amounts payable within one year | 42/48 | €138,545 | €189,292 | +€50,747 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €8,643 | €15,667 | +€7,024 | +81.3% |
| Financial debts | 43 | €71,616 | €59,872 | -€11,745 | -16.4% |
| Credit institutions | 430/8 | €71,616 | €59,872 | -€11,745 | -16.4% |
| Trade debts | 44 | €6,251 | €40,833 | +€34,581 | +553.2% |
| Suppliers | 440/4 | €6,251 | €40,833 | +€34,581 | +553.2% |
| Taxes, remuneration and social security | 45 | €6,467 | €27,353 | +€20,886 | +323.0% |
| Taxes | 450/3 | €1,415 | €18,933 | +€17,518 | +1238.2% |
| Remuneration and social security | 454/9 | €5,052 | €8,420 | +€3,368 | +66.7% |
| Other amounts payable | 47/48 | €45,568 | €45,568 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €930 | +€930 | |
| Non-recurring operating income | 76A | - | €3,944 | +€3,944 | |
| Remuneration, social security and pensions | 62 | €180,036 | €198,617 | +€18,581 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,234 | €18,307 | +€2,074 | +12.8% |
| Other operating charges | 640/8 | €2,185 | €2,583 | +€398 | +18.2% |
| Non-recurring operating charges | 66A | €1,236 | €247 | -€989 | -80.0% |
| Gross operating margin | 9900 | €214,590 | €196,757 | -€17,833 | -8.3% |
| Operating profit (loss) | 9901 | €14,900 | -€22,998 | -€37,898 | |
| Financial income | 75/76B | €1 | €556 | +€555 | +50410.0% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +564.5% |
| Non-recurring financial income | 76B | - | €548 | +€548 | |
| Financial charges | 65/66B | €9,111 | €7,986 | -€1,125 | -12.4% |
| Recurring financial charges | 65 | €6,433 | €7,986 | +€1,553 | +24.1% |
| Non-recurring financial charges | 66B | €2,678 | - | -€2,678 | |
| Profit (loss) for the period before taxes | 9903 | €5,790 | -€30,428 | -€36,218 | |
| Income taxes | 67/77 | €15 | - | -€15 | |
| Profit (loss) for the period | 9904 | €5,775 | -€30,428 | -€36,203 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,775 | -€30,428 | -€36,203 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.