AMELENA: 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.
AMELENA
Largest movements
- Cash +€119,415
up €119,415 (+119%), from €100,538 to €219,954
mainly Current investments (+€100,000) and Net result for the year (+€32,035)
- Current investments -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
- Receivables within one year -€22,021
down €22,021 (-29.8%), from €73,977 to €51,956
of which Trade receivables: -€23,885
- Tangible fixed assets -€14,111
down €14,111 (-54.3%), from €25,973 to €11,862
of which Furniture and vehicles: -€13,250
- Tax, wage and social debts -€48,600
down €48,600 (-86.3%), from €56,345 to €7,745
- Reserves +€32,035
up €32,035 (+11.3%), from €283,536 to €315,571
- Gross operating margin -€27,951
down €27,951 (-31.9%), from €87,593 to €59,643
- Taxes -€4,572
down €4,572 (-22.3%), from €20,535 to €15,963
- Financial income +€2,647
up €2,647 (+228%), from €1,161 to €3,808
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 | €350,489 | €333,772 | -€16,717 | -4.8% |
| Fixed assets | 21/28 | €25,973 | €11,862 | -€14,111 | -54.3% |
| Tangible fixed assets | 22/27 | €25,973 | €11,862 | -€14,111 | -54.3% |
| Furniture and vehicles | 24 | €24,140 | €10,890 | -€13,250 | -54.9% |
| Other tangible fixed assets | 26 | €1,833 | €972 | -€861 | -47.0% |
| Current assets | 29/58 | €324,515 | €321,909 | -€2,606 | -0.8% |
| Amounts receivable within one year | 40/41 | €73,977 | €51,956 | -€22,021 | -29.8% |
| Trade receivables | 40 | €62,436 | €38,551 | -€23,885 | -38.3% |
| Other amounts receivable | 41 | €11,541 | €13,405 | +€1,864 | +16.2% |
| Current investments | 50/53 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €100,538 | €219,954 | +€119,415 | +119% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €350,489 | €333,772 | -€16,717 | -4.8% |
| Equity | 10/15 | €293,536 | €325,571 | +€32,035 | +10.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €283,536 | €315,571 | +€32,035 | +11.3% |
| Distributable reserves | 133 | €283,536 | €315,571 | +€32,035 | +11.3% |
| Amounts payable | 17/49 | €56,953 | €8,201 | -€48,752 | -85.6% |
| Amounts payable within one year | 42/48 | €56,953 | €8,201 | -€48,752 | -85.6% |
| Trade debts | 44 | €608 | €455 | -€153 | -25.1% |
| Suppliers | 440/4 | €608 | €455 | -€153 | -25.1% |
| Taxes, remuneration and social security | 45 | €56,345 | €7,745 | -€48,600 | -86.3% |
| Taxes | 450/3 | €56,345 | €7,745 | -€48,600 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,675 | €14,111 | -€564 | -3.8% |
| Other operating charges | 640/8 | €450 | €1,274 | +€824 | +183% |
| Gross operating margin | 9900 | €87,593 | €59,643 | -€27,951 | -31.9% |
| Operating profit (loss) | 9901 | €72,468 | €44,257 | -€28,211 | -38.9% |
| Financial income | 75/76B | €1,161 | €3,808 | +€2,647 | +228% |
| Recurring financial income | 75 | €1,161 | €3,808 | +€2,647 | +228% |
| Financial charges | 65/66B | €37 | €67 | +€30 | +80.7% |
| Recurring financial charges | 65 | €37 | €67 | +€30 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €73,592 | €47,998 | -€25,594 | -34.8% |
| Income taxes | 67/77 | €20,535 | €15,963 | -€4,572 | -22.3% |
| Profit (loss) for the period | 9904 | €53,058 | €32,035 | -€21,022 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,058 | €32,035 | -€21,022 | -39.6% |
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 14 October 2026 via checked.be.