AMELIE: 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.
AMELIE
Largest movements
- Tangible fixed assets -€26,733
down €26,733 (-5.0%), from €535,297 to €508,564
of which Land and buildings: -€26,733
- Cash +€19,518
up €19,518 (+185%), from €10,567 to €30,085
mainly Depreciation (+€32,971) and Net result for the year (+€15,206)
- Debts after one year -€18,132
down €18,132 (-9.7%), from €186,323 to €168,191
- Reserves +€15,206
up €15,206 (+9.2%), from €165,420 to €180,626
of which Distributable reserves: +€19,861
- Other debts -€7,783
down €7,783 (-13.6%), from €57,115 to €49,332
- Trade debts +€6,843
up €6,843 (+319%), from €2,147 to €8,990
- Gross operating margin +€9,082
up €9,082 (+14.0%), from €65,022 to €74,104
- Depreciation +€3,274
up €3,274 (+11.0%), from €29,697 to €32,971
- Taxes +€2,505
up €2,505 (+33.7%), from €7,437 to €9,942
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 | €547,127 | €540,099 | -€7,028 | -1.3% |
| Fixed assets | 21/28 | €535,694 | €508,961 | -€26,733 | -5.0% |
| Tangible fixed assets | 22/27 | €535,297 | €508,564 | -€26,733 | -5.0% |
| Land and buildings | 22 | €534,147 | €507,414 | -€26,733 | -5.0% |
| Other tangible fixed assets | 26 | €1,150 | €1,150 | = | 0.0% |
| Financial fixed assets | 28 | €397 | €397 | = | 0.0% |
| Current assets | 29/58 | €11,433 | €31,138 | +€19,705 | +172% |
| Cash at bank and in hand | 54/58 | €10,567 | €30,085 | +€19,518 | +185% |
| Deferred charges and accrued income | 490/1 | €866 | €1,053 | +€187 | +21.6% |
| Total equity and liabilities | 10/49 | €547,127 | €540,099 | -€7,028 | -1.3% |
| Equity | 10/15 | €244,836 | €260,042 | +€15,206 | +6.2% |
| Contributions | 10/11 | €34,517 | €34,517 | = | 0.0% |
| Reserves | 13 | €165,420 | €180,626 | +€15,206 | +9.2% |
| Tax-exempt reserves | 132 | €65,508 | €60,853 | -€4,655 | -7.1% |
| Distributable reserves | 133 | €99,912 | €119,773 | +€19,861 | +19.9% |
| Profit (loss) carried forward | 14 | €44,899 | €44,899 | = | 0.0% |
| Provisions and deferred taxes | 16 | €21,836 | €20,284 | -€1,552 | -7.1% |
| Deferred taxes | 168 | €21,836 | €20,284 | -€1,552 | -7.1% |
| Amounts payable | 17/49 | €280,455 | €259,773 | -€20,682 | -7.4% |
| Amounts payable after more than one year | 17 | €186,323 | €168,191 | -€18,132 | -9.7% |
| Financial debts | 170/4 | €186,323 | €168,191 | -€18,132 | -9.7% |
| Amounts payable within one year | 42/48 | €84,465 | €87,180 | +€2,715 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €17,766 | €18,918 | +€1,152 | +6.5% |
| Trade debts | 44 | €2,147 | €8,990 | +€6,843 | +319% |
| Suppliers | 440/4 | €2,147 | €8,990 | +€6,843 | +319% |
| Taxes, remuneration and social security | 45 | €7,437 | €9,940 | +€2,503 | +33.7% |
| Taxes | 450/3 | €7,437 | €9,940 | +€2,503 | +33.7% |
| Other amounts payable | 47/48 | €57,115 | €49,332 | -€7,783 | -13.6% |
| Accrued charges and deferred income | 492/3 | €9,667 | €4,402 | -€5,265 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,697 | €32,971 | +€3,274 | +11.0% |
| Other operating charges | 640/8 | €7,656 | €7,819 | +€163 | +2.1% |
| Gross operating margin | 9900 | €65,022 | €74,104 | +€9,082 | +14.0% |
| Operating profit (loss) | 9901 | €27,669 | €33,314 | +€5,645 | +20.4% |
| Financial charges | 65/66B | €9,787 | €9,718 | -€69 | -0.7% |
| Recurring financial charges | 65 | €9,787 | €9,718 | -€69 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €17,882 | €23,596 | +€5,714 | +32.0% |
| Transfer from deferred taxes | 780 | €1,552 | €1,552 | = | 0.0% |
| Income taxes | 67/77 | €7,437 | €9,942 | +€2,505 | +33.7% |
| Profit (loss) for the period | 9904 | €11,997 | €15,206 | +€3,209 | +26.7% |
| Transfer from tax-exempt reserves | 789 | €4,655 | €4,655 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,652 | €19,861 | +€3,209 | +19.3% |
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 17 October 2026 via checked.be.