AMÉLIE: 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.
AMÉLIE
Largest movements
- Current investments +€1.0m
up €1.0m (+40.0%), from €2.5m to €3.5m
- Receivables within one year +€827,946
up €827,946 (+101%), from €817,528 to €1.6m
of which Trade receivables: +€781,744
- Cash -€312,073
down €312,073 (-38.9%), from €802,915 to €490,842
mainly Current investments (-€1.0m) and Receivables within one year (-€827,946)
- Other debts +€1.6m
up €1.6m (+43.2%), from €3.8m to €5.4m
- Profit (loss) carried forward -€108,056
down €108,056 (-5.7%), from €1.9m to €1.8m
- Gross operating margin -€94,308
down €94,308 (-20.7%), from €455,038 to €360,730
- Financial charges +€74,054
up €74,054 (+157%), from €47,278 to €121,331
- Financial income -€60,844
down €60,844 (-76.4%), from €79,657 to €18,813
of which Financial income: -€64,308
- Staff costs +€23,228
up €23,228 (+10.4%), from €222,502 to €245,730
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 | €6,787,643 | €8,240,241 | +€1.5m | +21.4% |
| Fixed assets | 21/28 | €2,664,561 | €2,602,297 | -€62,264 | -2.3% |
| Tangible fixed assets | 22/27 | €2,663,927 | €2,601,483 | -€62,444 | -2.3% |
| Land and buildings | 22 | €2,524,313 | €2,456,405 | -€67,909 | -2.7% |
| Plant, machinery and equipment | 23 | €69,342 | €67,346 | -€1,996 | -2.9% |
| Furniture and vehicles | 24 | €20,702 | €9,412 | -€11,290 | -54.5% |
| Other tangible fixed assets | 26 | €49,570 | €49,570 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €18,750 | +€18,750 | |
| Financial fixed assets | 28 | €634 | €814 | +€180 | +28.4% |
| Current assets | 29/58 | €4,123,082 | €5,637,943 | +€1.5m | +36.7% |
| Amounts receivable within one year | 40/41 | €817,528 | €1,645,474 | +€827,946 | +101% |
| Trade receivables | 40 | €112,772 | €894,516 | +€781,744 | +693% |
| Other amounts receivable | 41 | €704,756 | €750,959 | +€46,203 | +6.6% |
| Current investments | 50/53 | €2,500,000 | €3,500,000 | +€1.0m | +40.0% |
| Cash at bank and in hand | 54/58 | €802,915 | €490,842 | -€312,073 | -38.9% |
| Deferred charges and accrued income | 490/1 | €2,638 | €1,627 | -€1,012 | -38.3% |
| Total equity and liabilities | 10/49 | €6,787,643 | €8,240,241 | +€1.5m | +21.4% |
| Equity | 10/15 | €1,919,053 | €1,810,998 | -€108,056 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,898,593 | €1,790,538 | -€108,056 | -5.7% |
| Amounts payable | 17/49 | €4,868,590 | €6,429,243 | +€1.6m | +32.1% |
| Amounts payable after more than one year | 17 | €860,537 | €778,979 | -€81,558 | -9.5% |
| Financial debts | 170/4 | €860,537 | €778,979 | -€81,558 | -9.5% |
| Amounts payable within one year | 42/48 | €4,008,053 | €5,650,265 | +€1.6m | +41.0% |
| Current portion of amounts payable after more than one year | 42 | €80,755 | €81,558 | +€803 | +1.0% |
| Trade debts | 44 | €111,616 | €128,395 | +€16,779 | +15.0% |
| Suppliers | 440/4 | €111,616 | €128,395 | +€16,779 | +15.0% |
| Taxes, remuneration and social security | 45 | €53,727 | €51,636 | -€2,090 | -3.9% |
| Taxes | 450/3 | €5,969 | €12,480 | +€6,511 | +109% |
| Remuneration and social security | 454/9 | €47,758 | €39,156 | -€8,601 | -18.0% |
| Other amounts payable | 47/48 | €3,761,955 | €5,388,675 | +€1.6m | +43.2% |
| Remuneration, social security and pensions | 62 | €222,502 | €245,730 | +€23,228 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,966 | €109,455 | +€4,489 | +4.3% |
| Other operating charges | 640/8 | €6,883 | €10,729 | +€3,846 | +55.9% |
| Gross operating margin | 9900 | €455,038 | €360,730 | -€94,308 | -20.7% |
| Operating profit (loss) | 9901 | €120,687 | -€5,184 | -€125,870 | |
| Financial income | 75/76B | €79,657 | €18,813 | -€60,844 | -76.4% |
| Recurring financial income | 75 | €68,782 | €4,474 | -€64,308 | -93.5% |
| Non-recurring financial income | 76B | €10,875 | €14,340 | +€3,465 | +31.9% |
| Financial charges | 65/66B | €47,278 | €121,331 | +€74,054 | +157% |
| Recurring financial charges | 65 | €47,278 | €121,331 | +€74,054 | +157% |
| Profit (loss) for the period before taxes | 9903 | €153,066 | -€107,702 | -€260,768 | |
| Income taxes | 67/77 | €1,503 | €354 | -€1,149 | -76.4% |
| Profit (loss) for the period | 9904 | €151,563 | -€108,056 | -€259,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €151,563 | -€108,056 | -€259,619 |
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 28 October 2026 via checked.be.