Amela 65: 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.
Amela 65
Largest movements
- Cash +€23,638
up €23,638 (+315%), from €7,515 to €31,153
mainly Net result for the year (+€32,822) and Other debts (+€15,707)
- Receivables within one year -€8,753
no longer reported in 2025 (was €8,753)
- Tax, wage and social debts -€34,256
down €34,256 (-81.2%), from €42,202 to €7,946
- Profit (loss) carried forward +€32,822
up €32,822 (+12.0%), from €273,729 to €306,551
- Other debts +€15,707
up €15,707 (+46.2%), from €34,020 to €49,727
- Gross operating margin -€84,891
down €84,891, from €83,029 to -€1,862
- Taxes -€12,946
no longer reported in 2025 (was €12,946)
- Financial income -€1,158
down €1,158 (-3.2%), from €36,453 to €35,295
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 | €368,553 | €382,827 | +€14,274 | +3.9% |
| Fixed assets | 21/28 | €352,285 | €351,674 | -€611 | -0.2% |
| Tangible fixed assets | 22/27 | €1,017 | €405 | -€611 | -60.1% |
| Furniture and vehicles | 24 | €1,017 | €405 | -€611 | -60.1% |
| Financial fixed assets | 28 | €351,269 | €351,269 | = | 0.0% |
| Current assets | 29/58 | €16,268 | €31,153 | +€14,885 | +91.5% |
| Amounts receivable within one year | 40/41 | €8,753 | - | -€8,753 | |
| Trade receivables | 40 | €8,753 | - | -€8,753 | |
| Cash at bank and in hand | 54/58 | €7,515 | €31,153 | +€23,638 | +315% |
| Total equity and liabilities | 10/49 | €368,553 | €382,827 | +€14,274 | +3.9% |
| Equity | 10/15 | €292,279 | €325,101 | +€32,822 | +11.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,550 | €16,550 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,550 | €16,550 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,550 | €16,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,729 | €306,551 | +€32,822 | +12.0% |
| Amounts payable | 17/49 | €76,274 | €57,726 | -€18,548 | -24.3% |
| Amounts payable within one year | 42/48 | €76,274 | €57,726 | -€18,548 | -24.3% |
| Trade debts | 44 | €53 | €53 | = | 0.0% |
| Suppliers | 440/4 | €53 | €53 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €42,202 | €7,946 | -€34,256 | -81.2% |
| Taxes | 450/3 | €42,202 | €7,946 | -€34,256 | -81.2% |
| Other amounts payable | 47/48 | €34,020 | €49,727 | +€15,707 | +46.2% |
| Non-recurring operating income | 76A | €116 | - | -€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €772 | €611 | -€160 | -20.8% |
| Other operating charges | 640/8 | €345 | - | -€345 | |
| Gross operating margin | 9900 | €83,029 | -€1,862 | -€84,891 | |
| Operating profit (loss) | 9901 | €81,912 | -€2,473 | -€84,385 | |
| Financial income | 75/76B | €36,453 | €35,295 | -€1,158 | -3.2% |
| Recurring financial income | 75 | €36,453 | €35,295 | -€1,158 | -3.2% |
| Financial charges | 65/66B | €643 | - | -€643 | |
| Recurring financial charges | 65 | €643 | - | -€643 | |
| Profit (loss) for the period before taxes | 9903 | €117,722 | €32,822 | -€84,900 | -72.1% |
| Income taxes | 67/77 | €12,946 | - | -€12,946 | |
| Profit (loss) for the period | 9904 | €104,776 | €32,822 | -€71,954 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,776 | €32,822 | -€71,954 | -68.7% |
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 18 October 2026 via checked.be.