Améleon: 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.
Améleon
Largest movements
- Cash +€36,211
up €36,211 (+97.3%), from €37,213 to €73,424
mainly Other debts (+€51,444) and Net result for the year (+€43,882)
- Receivables within one year -€1,954
down €1,954 (-11.1%), from €17,646 to €15,692
of which Trade receivables: -€4,945
- Tangible fixed assets -€1,735
down €1,735 (-41.4%), from €4,191 to €2,455
of which Plant, machinery and equipment: -€1,664
- Deferred charges and accrued income +€1,069
up €1,069 (+249%), from €430 to €1,499
- Other debts +€51,444
new in 2025: €51,444
- Reserves -€15,236
down €15,236 (-33.9%), from €44,901 to €29,666
- Tax, wage and social debts -€1,534
down €1,534 (-16.3%), from €9,388 to €7,853
- Trade debts -€1,084
down €1,084 (-49.5%), from €2,190 to €1,106
- Gross operating margin +€39,040
up €39,040 (+196%), from €19,950 to €58,991
- Taxes +€7,788
up €7,788 (+185%), from €4,206 to €11,994
- Write-downs +€968
no longer reported in 2025 (was -€968)
- Other operating charges -€696
down €696 (-62.6%), from €1,112 to €415
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 | €59,479 | €93,070 | +€33,591 | +56.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,191 | €2,455 | -€1,735 | -41.4% |
| Tangible fixed assets | 22/27 | €4,191 | €2,455 | -€1,735 | -41.4% |
| Plant, machinery and equipment | 23 | €3,479 | €1,815 | -€1,664 | -47.8% |
| Furniture and vehicles | 24 | €712 | €641 | -€71 | -10.0% |
| Current assets | 29/58 | €55,288 | €90,615 | +€35,327 | +63.9% |
| Amounts receivable within one year | 40/41 | €17,646 | €15,692 | -€1,954 | -11.1% |
| Trade receivables | 40 | €17,571 | €12,626 | -€4,945 | -28.1% |
| Other amounts receivable | 41 | €74 | €3,066 | +€2,992 | +4,016% |
| Cash at bank and in hand | 54/58 | €37,213 | €73,424 | +€36,211 | +97.3% |
| Deferred charges and accrued income | 490/1 | €430 | €1,499 | +€1,069 | +249% |
| Total equity and liabilities | 10/49 | €59,479 | €93,070 | +€33,591 | +56.5% |
| Equity | 10/15 | €47,901 | €32,666 | -€15,236 | -31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,901 | €29,666 | -€15,236 | -33.9% |
| Distributable reserves | 133 | €44,901 | €29,666 | -€15,236 | -33.9% |
| Amounts payable | 17/49 | €11,577 | €60,404 | +€48,827 | +422% |
| Amounts payable within one year | 42/48 | €11,577 | €60,404 | +€48,827 | +422% |
| Trade debts | 44 | €2,190 | €1,106 | -€1,084 | -49.5% |
| Suppliers | 440/4 | €2,190 | €1,106 | -€1,084 | -49.5% |
| Taxes, remuneration and social security | 45 | €9,388 | €7,853 | -€1,534 | -16.3% |
| Taxes | 450/3 | €9,388 | €7,853 | -€1,534 | -16.3% |
| Other amounts payable | 47/48 | - | €51,444 | +€51,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,269 | €1,735 | +€466 | +36.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€968 | - | +€968 | |
| Other operating charges | 640/8 | €1,112 | €415 | -€696 | -62.6% |
| Gross operating margin | 9900 | €19,950 | €58,991 | +€39,040 | +196% |
| Operating profit (loss) | 9901 | €18,538 | €56,840 | +€38,303 | +207% |
| Financial income | 75/76B | €11 | €145 | +€134 | +1,215% |
| Recurring financial income | 75 | €11 | €145 | +€134 | +1,215% |
| Financial charges | 65/66B | €1,310 | €1,109 | -€201 | -15.3% |
| Recurring financial charges | 65 | €1,310 | €1,109 | -€201 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €17,239 | €55,876 | +€38,638 | +224% |
| Income taxes | 67/77 | €4,206 | €11,994 | +€7,788 | +185% |
| Profit (loss) for the period | 9904 | €13,033 | €43,882 | +€30,849 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €13,033 | €43,882 | +€30,849 | +237% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.