AMELIA: 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.
AMELIA
Largest movements
- Cash +€166,882
up €166,882 (+148.5%), from €112,341 to €279,223
mainly Depreciation (+€96,095) and Net result for the year (+€79,068)
- Stocks and contracts -€32,336
down €32,336 (-44.6%), from €72,567 to €40,230
- Tangible fixed assets -€29,735
down €29,735 (-8.7%), from €340,871 to €311,136
- Receivables within one year +€13,059
up €13,059 (+11.0%), from €119,247 to €132,306
of which Other amounts receivable: +€14,315
- Trade debts +€78,978
up €78,978 (+30.0%), from €263,523 to €342,501
- Other debts -€54,850
down €54,850 (-47.8%), from €114,850 to €60,000
- Tax, wage and social debts +€30,243
up €30,243 (+35.6%), from €84,881 to €115,124
of which Taxes: +€31,364
- Debts after one year +€27,359
up €27,359 (+33.5%), from €81,613 to €108,972
- Current portion of long-term debt +€22,392
up €22,392 (+38.2%), from €58,638 to €81,030
- Staff costs -€43,906
down €43,906 (-14.2%), from €308,355 to €264,448
- Taxes +€11,962
up €11,962 (+46.0%), from €26,031 to €37,993
- Depreciation +€7,852
up €7,852 (+8.9%), from €88,243 to €96,095
- Financial charges +€5,219
up €5,219 (+47.4%), from €11,006 to €16,225
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 | €645,825 | €768,895 | +€123,070 | +19.1% |
| Fixed assets | 21/28 | €341,671 | €311,936 | -€29,735 | -8.7% |
| Tangible fixed assets | 22/27 | €340,871 | €311,136 | -€29,735 | -8.7% |
| Plant, machinery and equipment | 23 | €200,129 | €191,082 | -€9,047 | -4.5% |
| Furniture and vehicles | 24 | €87,026 | €74,987 | -€12,038 | -13.8% |
| Other tangible fixed assets | 26 | €53,716 | €45,066 | -€8,650 | -16.1% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €304,154 | €456,959 | +€152,805 | +50.2% |
| Stocks and contracts in progress | 3 | €72,567 | €40,230 | -€32,336 | -44.6% |
| Stocks | 30/36 | €72,567 | €40,230 | -€32,336 | -44.6% |
| Amounts receivable within one year | 40/41 | €119,247 | €132,306 | +€13,059 | +11.0% |
| Trade receivables | 40 | €87,489 | €86,234 | -€1,256 | -1.4% |
| Other amounts receivable | 41 | €31,758 | €46,072 | +€14,315 | +45.1% |
| Cash at bank and in hand | 54/58 | €112,341 | €279,223 | +€166,882 | +148.5% |
| Deferred charges and accrued income | 490/1 | - | €5,200 | +€5,200 | |
| Total equity and liabilities | 10/49 | €645,825 | €768,895 | +€123,070 | +19.1% |
| Equity | 10/15 | €42,177 | €61,245 | +€19,068 | +45.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,577 | €42,645 | +€19,068 | +80.9% |
| Amounts payable | 17/49 | €603,648 | €707,650 | +€104,002 | +17.2% |
| Amounts payable after more than one year | 17 | €81,613 | €108,972 | +€27,359 | +33.5% |
| Financial debts | 170/4 | €81,613 | €108,972 | +€27,359 | +33.5% |
| Amounts payable within one year | 42/48 | €522,035 | €598,678 | +€76,643 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €58,638 | €81,030 | +€22,392 | +38.2% |
| Financial debts | 43 | €143 | €23 | -€121 | -84.3% |
| Credit institutions | 430/8 | €143 | €23 | -€121 | -84.3% |
| Trade debts | 44 | €263,523 | €342,501 | +€78,978 | +30.0% |
| Suppliers | 440/4 | €263,523 | €342,501 | +€78,978 | +30.0% |
| Taxes, remuneration and social security | 45 | €84,881 | €115,124 | +€30,243 | +35.6% |
| Taxes | 450/3 | €62,779 | €94,143 | +€31,364 | +50.0% |
| Remuneration and social security | 454/9 | €22,102 | €20,981 | -€1,121 | -5.1% |
| Other amounts payable | 47/48 | €114,850 | €60,000 | -€54,850 | -47.8% |
| Non-recurring operating income | 76A | - | €948 | +€948 | |
| Remuneration, social security and pensions | 62 | €308,355 | €264,448 | -€43,906 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,243 | €96,095 | +€7,852 | +8.9% |
| Other operating charges | 640/8 | €15,850 | €20,553 | +€4,703 | +29.7% |
| Gross operating margin | 9900 | €513,978 | €513,877 | -€101 | 0.0% |
| Operating profit (loss) | 9901 | €101,530 | €132,781 | +€31,251 | +30.8% |
| Financial income | 75/76B | €87 | €505 | +€418 | +481.3% |
| Recurring financial income | 75 | €87 | €505 | +€418 | +481.3% |
| Financial charges | 65/66B | €11,006 | €16,225 | +€5,219 | +47.4% |
| Recurring financial charges | 65 | €11,006 | €16,225 | +€5,219 | +47.4% |
| Profit (loss) for the period before taxes | 9903 | €90,611 | €117,061 | +€26,451 | +29.2% |
| Income taxes | 67/77 | €26,031 | €37,993 | +€11,962 | +46.0% |
| Profit (loss) for the period | 9904 | €64,579 | €79,068 | +€14,489 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,579 | €79,068 | +€14,489 | +22.4% |
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 7 October 2026 via checked.be.