AMELIE: 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.
AMELIE
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-40.0%), from €37,483 to €22,483
- Cash +€5,355
up €5,355 (+9.3%), from €57,558 to €62,913
mainly Depreciation (+€16,196) and Net result for the year (+€6,981)
- Receivables within one year -€1,196
down €1,196 (-61.5%), from €1,943 to €748
of which Trade receivables: -€757
- Debts after one year -€10,361
down €10,361 (-27.5%), from €37,685 to €27,324
- Trade debts -€8,045
down €8,045 (-71.2%), from €11,298 to €3,253
- Reserves +€6,981
up €6,981 (+27.4%), from €25,490 to €32,472
- Gross operating margin -€4,298
down €4,298 (-12.8%), from €33,660 to €29,362
- Financial income +€734
up €734 (+6111.1%), from €12 to €746
- Taxes -€650
down €650 (-21.0%), from €3,096 to €2,446
- Depreciation +€505
up €505 (+3.2%), from €15,691 to €16,196
- Financial charges -€355
down €355 (-9.3%), from €3,821 to €3,466
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 | €118,068 | €105,353 | -€12,716 | -10.8% |
| Fixed assets | 21/28 | €43,792 | €27,951 | -€15,841 | -36.2% |
| Intangible fixed assets | 21 | €37,483 | €22,483 | -€15,000 | -40.0% |
| Tangible fixed assets | 22/27 | €4,690 | €3,848 | -€841 | -17.9% |
| Plant, machinery and equipment | 23 | €1,966 | €1,568 | -€398 | -20.2% |
| Furniture and vehicles | 24 | €2,723 | €2,280 | -€443 | -16.3% |
| Financial fixed assets | 28 | €1,620 | €1,620 | = | 0.0% |
| Current assets | 29/58 | €74,276 | €77,401 | +€3,125 | +4.2% |
| Stocks and contracts in progress | 3 | €13,798 | €12,808 | -€990 | -7.2% |
| Stocks | 30/36 | €13,798 | €12,808 | -€990 | -7.2% |
| Amounts receivable within one year | 40/41 | €1,943 | €748 | -€1,196 | -61.5% |
| Trade receivables | 40 | €1,505 | €748 | -€757 | -50.3% |
| Other amounts receivable | 41 | €439 | €0 | -€439 | -100.0% |
| Cash at bank and in hand | 54/58 | €57,558 | €62,913 | +€5,355 | +9.3% |
| Deferred charges and accrued income | 490/1 | €977 | €933 | -€44 | -4.5% |
| Total equity and liabilities | 10/49 | €118,068 | €105,353 | -€12,716 | -10.8% |
| Equity | 10/15 | €40,490 | €47,472 | +€6,981 | +17.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €25,490 | €32,472 | +€6,981 | +27.4% |
| Distributable reserves | 133 | €25,490 | €32,472 | +€6,981 | +27.4% |
| Amounts payable | 17/49 | €77,578 | €57,881 | -€19,697 | -25.4% |
| Amounts payable after more than one year | 17 | €37,685 | €27,324 | -€10,361 | -27.5% |
| Financial debts | 170/4 | €37,685 | €27,324 | -€10,361 | -27.5% |
| Amounts payable within one year | 42/48 | €37,373 | €29,093 | -€8,280 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €10,243 | €10,361 | +€118 | +1.2% |
| Trade debts | 44 | €11,298 | €3,253 | -€8,045 | -71.2% |
| Suppliers | 440/4 | €11,298 | €3,253 | -€8,045 | -71.2% |
| Taxes, remuneration and social security | 45 | €5,183 | €4,829 | -€353 | -6.8% |
| Taxes | 450/3 | €3,096 | €2,722 | -€374 | -12.1% |
| Remuneration and social security | 454/9 | €2,086 | €2,108 | +€21 | +1.0% |
| Other amounts payable | 47/48 | €10,649 | €10,649 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,520 | €1,464 | -€1,056 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,691 | €16,196 | +€505 | +3.2% |
| Other operating charges | 640/8 | €979 | €1,019 | +€41 | +4.2% |
| Gross operating margin | 9900 | €33,660 | €29,362 | -€4,298 | -12.8% |
| Operating profit (loss) | 9901 | €16,991 | €12,147 | -€4,844 | -28.5% |
| Financial income | 75/76B | €12 | €746 | +€734 | +6111.1% |
| Recurring financial income | 75 | €12 | €746 | +€734 | +6111.1% |
| Financial charges | 65/66B | €3,821 | €3,466 | -€355 | -9.3% |
| Recurring financial charges | 65 | €3,821 | €3,466 | -€355 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €13,182 | €9,427 | -€3,755 | -28.5% |
| Income taxes | 67/77 | €3,096 | €2,446 | -€650 | -21.0% |
| Profit (loss) for the period | 9904 | €10,086 | €6,981 | -€3,104 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,086 | €6,981 | -€3,104 | -30.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.