AMELI CONSULT: 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.
AMELI CONSULT
Largest movements
- Current investments +€74,399
new in 2025: €74,399
- Receivables within one year +€31,864
up €31,864 (+104.8%), from €30,406 to €62,270
of which Other amounts receivable: +€49,385
- Cash -€31,861
down €31,861 (-22.2%), from €143,237 to €111,376
mainly Current investments (-€74,399) and Receivables within one year (-€31,864)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€71,247
up €71,247 (+76.4%), from €93,263 to €164,510
- Reserves +€16,840
up €16,840 (+28.6%), from €58,940 to €75,780
- Gross operating margin -€20,510
down €20,510 (-15.8%), from €129,893 to €109,384
- Taxes -€4,700
down €4,700 (-16.6%), from €28,320 to €23,620
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 | €173,930 | €258,324 | +€84,393 | +48.5% |
| Fixed assets | 21/28 | €287 | €10,068 | +€9,781 | +3411.6% |
| Tangible fixed assets | 22/27 | €287 | €68 | -€219 | -76.2% |
| Furniture and vehicles | 24 | €287 | €68 | -€219 | -76.2% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €173,644 | €248,256 | +€74,612 | +43.0% |
| Amounts receivable within one year | 40/41 | €30,406 | €62,270 | +€31,864 | +104.8% |
| Trade receivables | 40 | €28,624 | €11,103 | -€17,521 | -61.2% |
| Other amounts receivable | 41 | €1,782 | €51,167 | +€49,385 | +2770.9% |
| Current investments | 50/53 | - | €74,399 | +€74,399 | |
| Cash at bank and in hand | 54/58 | €143,237 | €111,376 | -€31,861 | -22.2% |
| Deferred charges and accrued income | 490/1 | - | €211 | +€211 | |
| Total equity and liabilities | 10/49 | €173,930 | €258,324 | +€84,393 | +48.5% |
| Equity | 10/15 | €156,203 | €244,290 | +€88,087 | +56.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €58,940 | €75,780 | +€16,840 | +28.6% |
| Tax-exempt reserves | 132 | €58,940 | €75,780 | +€16,840 | +28.6% |
| Profit (loss) carried forward | 14 | €93,263 | €164,510 | +€71,247 | +76.4% |
| Amounts payable | 17/49 | €17,727 | €14,034 | -€3,693 | -20.8% |
| Amounts payable within one year | 42/48 | €17,727 | €14,034 | -€3,693 | -20.8% |
| Trade debts | 44 | €1,379 | €547 | -€831 | -60.3% |
| Suppliers | 440/4 | €1,379 | €547 | -€831 | -60.3% |
| Taxes, remuneration and social security | 45 | €14,135 | €13,487 | -€649 | -4.6% |
| Taxes | 450/3 | €14,135 | €13,487 | -€649 | -4.6% |
| Other amounts payable | 47/48 | €2,213 | - | -€2,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276 | €219 | -€57 | -20.7% |
| Other operating charges | 640/8 | €387 | €404 | +€17 | +4.3% |
| Gross operating margin | 9900 | €129,893 | €109,384 | -€20,510 | -15.8% |
| Operating profit (loss) | 9901 | €129,230 | €108,761 | -€20,469 | -15.8% |
| Financial income | 75/76B | €3,138 | €3,260 | +€122 | +3.9% |
| Recurring financial income | 75 | €3,138 | €3,260 | +€122 | +3.9% |
| Financial charges | 65/66B | €688 | €314 | -€374 | -54.3% |
| Recurring financial charges | 65 | €688 | €314 | -€374 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €131,680 | €111,707 | -€19,973 | -15.2% |
| Income taxes | 67/77 | €28,320 | €23,620 | -€4,700 | -16.6% |
| Profit (loss) for the period | 9904 | €103,360 | €88,087 | -€15,273 | -14.8% |
| Transfer to tax-exempt reserves | 689 | €12,630 | €16,840 | +€4,210 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,730 | €71,247 | -€19,483 | -21.5% |
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 10 October 2026 via checked.be.