AméLatte: 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.
AméLatte
Largest movements
- Cash -€20,688
down €20,688 (-22.7%), from €91,255 to €70,567
mainly Other debts (-€34,721) and Debts after one year (-€10,532)
- Tangible fixed assets -€2,353
down €2,353 (-2.5%), from €95,661 to €93,308
of which Plant, machinery and equipment: -€7,866
- Other debts -€34,721
down €34,721 (-99.2%), from €35,000 to €279
- Profit (loss) carried forward +€14,073
up €14,073 (+49.9%), from €28,176 to €42,249
- Debts after one year -€10,532
down €10,532 (-23.1%), from €45,570 to €35,038
- Trade debts +€6,823
up €6,823 (+24.9%), from €27,442 to €34,265
of which Suppliers: +€3,899
- Gross operating margin -€26,807
down €26,807 (-12.3%), from €217,528 to €190,721
- Staff costs -€17,042
down €17,042 (-10.2%), from €166,976 to €149,934
- Taxes +€2,758
up €2,758 (+77.8%), from €3,546 to €6,304
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 | €200,640 | €177,165 | -€23,475 | -11.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €95,661 | €93,308 | -€2,353 | -2.5% |
| Tangible fixed assets | 22/27 | €95,661 | €93,308 | -€2,353 | -2.5% |
| Plant, machinery and equipment | 23 | €85,419 | €77,553 | -€7,866 | -9.2% |
| Furniture and vehicles | 24 | €10,242 | €8,640 | -€1,602 | -15.6% |
| Other tangible fixed assets | 26 | - | €7,114 | +€7,114 | |
| Current assets | 29/58 | €104,980 | €83,858 | -€21,122 | -20.1% |
| Stocks and contracts in progress | 3 | €9,275 | €9,305 | +€31 | +0.3% |
| Stocks | 30/36 | €9,275 | €9,305 | +€31 | +0.3% |
| Amounts receivable within one year | 40/41 | €2,864 | €2,297 | -€567 | -19.8% |
| Trade receivables | 40 | €1,522 | €325 | -€1,198 | -78.7% |
| Other amounts receivable | 41 | €1,342 | €1,972 | +€631 | +47.0% |
| Cash at bank and in hand | 54/58 | €91,255 | €70,567 | -€20,688 | -22.7% |
| Deferred charges and accrued income | 490/1 | €1,586 | €1,689 | +€103 | +6.5% |
| Total equity and liabilities | 10/49 | €200,640 | €177,165 | -€23,475 | -11.7% |
| Equity | 10/15 | €48,176 | €62,249 | +€14,073 | +29.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,176 | €42,249 | +€14,073 | +49.9% |
| Amounts payable | 17/49 | €152,464 | €114,917 | -€37,548 | -24.6% |
| Amounts payable after more than one year | 17 | €45,570 | €35,038 | -€10,532 | -23.1% |
| Financial debts | 170/4 | €45,570 | €35,038 | -€10,532 | -23.1% |
| Amounts payable within one year | 42/48 | €106,784 | €79,789 | -€26,995 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €10,287 | €10,532 | +€245 | +2.4% |
| Trade debts | 44 | €27,442 | €34,265 | +€6,823 | +24.9% |
| Suppliers | 440/4 | €9,782 | €13,681 | +€3,899 | +39.9% |
| Bills of exchange payable | 441 | €17,660 | €20,583 | +€2,924 | +16.6% |
| Taxes, remuneration and social security | 45 | €34,055 | €34,713 | +€658 | +1.9% |
| Taxes | 450/3 | €15,091 | €18,150 | +€3,059 | +20.3% |
| Remuneration and social security | 454/9 | €18,964 | €16,563 | -€2,401 | -12.7% |
| Other amounts payable | 47/48 | €35,000 | €279 | -€34,721 | -99.2% |
| Accrued charges and deferred income | 492/3 | €110 | €90 | -€20 | -18.4% |
| Remuneration, social security and pensions | 62 | €166,976 | €149,934 | -€17,042 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,754 | €11,862 | -€892 | -7.0% |
| Other operating charges | 640/8 | €3,623 | €3,360 | -€263 | -7.3% |
| Gross operating margin | 9900 | €217,528 | €190,721 | -€26,807 | -12.3% |
| Operating profit (loss) | 9901 | €34,175 | €25,564 | -€8,611 | -25.2% |
| Financial income | 75/76B | €794 | €0 | -€794 | -100.0% |
| Recurring financial income | 75 | €794 | €0 | -€794 | -100.0% |
| Financial charges | 65/66B | €4,021 | €5,188 | +€1,167 | +29.0% |
| Recurring financial charges | 65 | €4,021 | €5,188 | +€1,167 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €30,948 | €20,377 | -€10,572 | -34.2% |
| Income taxes | 67/77 | €3,546 | €6,304 | +€2,758 | +77.8% |
| Profit (loss) for the period | 9904 | €27,403 | €14,073 | -€13,330 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,403 | €14,073 | -€13,330 | -48.6% |
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 9 October 2026 via checked.be.