AMELIEN: 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.
AMELIEN
Largest movements
- Cash +€166,330
up €166,330 (+37.1%), from €448,508 to €614,838
mainly Receivables within one year (+€82,611) and Net result for the year (+€74,689)
- Receivables within one year -€82,611
no longer reported in 2025 (was €82,611)
of which Other amounts receivable: -€46,916
- Tangible fixed assets -€15,311
down €15,311 (-85.2%), from €17,970 to €2,659
- Reserves +€74,689
up €74,689 (+928.3%), from €8,046 to €82,735
of which Distributable reserves: +€74,689
- Other debts -€50,658
down €50,658 (-8.1%), from €629,197 to €578,538
- Tax, wage and social debts +€43,276
up €43,276 (+565.0%), from €7,660 to €50,936
- Gross operating margin -€23,171
down €23,171 (-14.8%), from €156,328 to €133,157
- Taxes +€11,430
up €11,430 (+36.6%), from €31,270 to €42,700
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 | €664,470 | €731,807 | +€67,337 | +10.1% |
| Fixed assets | 21/28 | €17,970 | €2,659 | -€15,311 | -85.2% |
| Tangible fixed assets | 22/27 | €17,970 | €2,659 | -€15,311 | -85.2% |
| Furniture and vehicles | 24 | €17,970 | €2,659 | -€15,311 | -85.2% |
| Current assets | 29/58 | €646,500 | €729,148 | +€82,648 | +12.8% |
| Amounts receivable within one year | 40/41 | €82,611 | - | -€82,611 | |
| Trade receivables | 40 | €35,695 | - | -€35,695 | |
| Other amounts receivable | 41 | €46,916 | - | -€46,916 | |
| Current investments | 50/53 | €113,418 | €114,310 | +€892 | +0.8% |
| Cash at bank and in hand | 54/58 | €448,508 | €614,838 | +€166,330 | +37.1% |
| Deferred charges and accrued income | 490/1 | €1,962 | - | -€1,962 | |
| Total equity and liabilities | 10/49 | €664,470 | €731,807 | +€67,337 | +10.1% |
| Equity | 10/15 | €26,646 | €101,335 | +€74,689 | +280.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,046 | €82,735 | +€74,689 | +928.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,186 | €80,875 | +€74,689 | +1207.5% |
| Amounts payable | 17/49 | €637,824 | €630,473 | -€7,352 | -1.2% |
| Amounts payable within one year | 42/48 | €637,824 | €630,473 | -€7,352 | -1.2% |
| Trade debts | 44 | €968 | €998 | +€31 | +3.2% |
| Suppliers | 440/4 | €968 | €998 | +€31 | +3.2% |
| Taxes, remuneration and social security | 45 | €7,660 | €50,936 | +€43,276 | +565.0% |
| Taxes | 450/3 | €7,660 | €50,936 | +€43,276 | +565.0% |
| Other amounts payable | 47/48 | €629,197 | €578,538 | -€50,658 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,226 | €15,311 | +€85 | +0.6% |
| Other operating charges | 640/8 | €384 | €1,582 | +€1,197 | +311.4% |
| Gross operating margin | 9900 | €156,328 | €133,157 | -€23,171 | -14.8% |
| Operating profit (loss) | 9901 | €140,717 | €116,264 | -€24,453 | -17.4% |
| Financial income | 75/76B | €658 | €1,275 | +€617 | +93.7% |
| Recurring financial income | 75 | €658 | €1,275 | +€617 | +93.7% |
| Financial charges | 65/66B | €128 | €150 | +€22 | +16.9% |
| Recurring financial charges | 65 | €128 | €150 | +€22 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €141,247 | €117,389 | -€23,858 | -16.9% |
| Income taxes | 67/77 | €31,270 | €42,700 | +€11,430 | +36.6% |
| Profit (loss) for the period | 9904 | €109,977 | €74,689 | -€35,288 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €109,977 | €74,689 | -€35,288 | -32.1% |
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 8 October 2026 via checked.be.