Amélie ALTRUY: what changed
Amélie ALTRUY
Largest movements
- Receivables within one year +€10,549
up €10,549 (+51.2%), from €20,604 to €31,152
- Cash +€4,785
up €4,785 (+11.7%), from €40,978 to €45,763
mainly Net result for the year (+€13,361) and Depreciation (+€1,973)
- Tangible fixed assets -€1,973
down €1,973 (-35.5%), from €5,555 to €3,583
of which Furniture and vehicles: -€1,709
- Profit (loss) carried forward +€13,361
up €13,361 (+25.3%), from €52,877 to €66,238
- Taxes -€9,797
down €9,797 (-93.1%), from €10,526 to €730
- Gross operating margin +€5,918
up €5,918 (+63.6%), from €9,300 to €15,218
- Other operating charges -€685
no longer reported in 2025 (was €685)
- Financial income +€440
up €440 (+76.6%), from €575 to €1,015
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,137 | €105,498 | +€13,361 | +14.5% |
| Fixed assets | 21/28 | €5,555 | €3,583 | -€1,973 | -35.5% |
| Tangible fixed assets | 22/27 | €5,555 | €3,583 | -€1,973 | -35.5% |
| Plant, machinery and equipment | 23 | €2,011 | €1,748 | -€263 | -13.1% |
| Furniture and vehicles | 24 | €3,544 | €1,834 | -€1,709 | -48.2% |
| Current assets | 29/58 | €86,582 | €101,915 | +€15,334 | +17.7% |
| Amounts receivable within one year | 40/41 | €20,604 | €31,152 | +€10,549 | +51.2% |
| Other amounts receivable | 41 | €20,604 | €31,152 | +€10,549 | +51.2% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,978 | €45,763 | +€4,785 | +11.7% |
| Total equity and liabilities | 10/49 | €92,137 | €105,498 | +€13,361 | +14.5% |
| Equity | 10/15 | €92,137 | €105,498 | +€13,361 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,860 | €26,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,877 | €66,238 | +€13,361 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,973 | €1,973 | = | 0.0% |
| Other operating charges | 640/8 | €685 | - | -€685 | |
| Gross operating margin | 9900 | €9,300 | €15,218 | +€5,918 | +63.6% |
| Operating profit (loss) | 9901 | €6,643 | €13,246 | +€6,603 | +99.4% |
| Financial income | 75/76B | €575 | €1,015 | +€440 | +76.6% |
| Recurring financial income | 75 | €575 | €1,015 | +€440 | +76.6% |
| Financial charges | 65/66B | €168 | €170 | +€2 | +1.2% |
| Recurring financial charges | 65 | €168 | €170 | +€2 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €7,049 | €14,091 | +€7,042 | +99.9% |
| Income taxes | 67/77 | €10,526 | €730 | -€9,797 | -93.1% |
| Profit (loss) for the period | 9904 | -€3,477 | €13,361 | +€16,838 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,477 | €13,361 | +€16,838 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.