Amelio: 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.
What changed
Amelio
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,733
2024 · €47,860-€9,127
Equity
€180,065
2024 · €153,097+€26,968
Cash
€25,252
2024 · €22,327+€2,924
Balance sheet total
€1.1m
2024 · €1.1m-€16,493
Largest movements
Assets
- Tangible fixed assets -€22,456
down €22,456 (-2.1%), from €1.1m to €1.1m
of which Land and buildings: -€12,566
Equity and liabilities
- Debts after one year -€38,541
down €38,541 (-5.0%), from €766,569 to €728,028
- Reserves +€26,950
up €26,950 (+18.2%), from €147,950 to €174,900
- Other debts -€14,104
down €14,104 (-10.5%), from €134,310 to €120,206
Income statement
- Taxes +€10,574
up €10,574 (+375.3%), from €2,818 to €13,392
- Depreciation -€2,279
down €2,279 (-5.4%), from €42,447 to €40,168
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.
Result 2024
€47,860
Gross operating margin
-€618
Staff costs
-€440
Depreciation
+€2,279
Other operating charges
+€326
Financial income
-€7
Financial charges
-€93
Taxes
-€10,574
Result 2025
€38,733
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.
From operations
+€68,591
Investment
-€17,712
Financing
-€47,954
Cash 2024
€22,327
From operations (derived)
+€68,591
Net result for the year
+€38,733
Depreciation
+€40,168
Stocks and contracts
-€49
Receivables within one year
-€2,791
Deferred charges and accrued income
-€199
Trade debts
-€458
Tax, wage and social debts
+€4,215
Other debts
-€14,104
Accrued charges and deferred income
+€3,076
Investment (derived)
-€17,712
Investment in fixed assets (net)
-€17,712
Financing
-€47,954
Debts after one year
-€38,541
Current portion of long-term debt
+€2,351
Contributions, distributions and other
-€11,765
Cash 2025
€25,252
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,109,546 | €1,093,053 | -€16,493 | -1.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,085,988 | €1,063,533 | -€22,456 | -2.1% |
| Tangible fixed assets | 22/27 | €1,085,988 | €1,063,533 | -€22,456 | -2.1% |
| Land and buildings | 22 | €1,012,686 | €1,000,120 | -€12,566 | -1.2% |
| Plant, machinery and equipment | 23 | €1,101 | €1,195 | +€94 | +8.6% |
| Furniture and vehicles | 24 | €65,956 | €60,936 | -€5,020 | -7.6% |
| Leasing and similar rights | 25 | €6,246 | €1,281 | -€4,964 | -79.5% |
| Current assets | 29/58 | €23,557 | €29,521 | +€5,963 | +25.3% |
| Stocks and contracts in progress | 3 | - | €49 | +€49 | |
| Stocks | 30/36 | - | €49 | +€49 | |
| Amounts receivable within one year | 40/41 | €1,109 | €3,900 | +€2,791 | +251.7% |
| Trade receivables | 40 | €1,109 | - | -€1,109 | |
| Other amounts receivable | 41 | - | €3,900 | +€3,900 | |
| Cash at bank and in hand | 54/58 | €22,327 | €25,252 | +€2,924 | +13.1% |
| Deferred charges and accrued income | 490/1 | €121 | €320 | +€199 | +164.2% |
| Total equity and liabilities | 10/49 | €1,109,546 | €1,093,053 | -€16,493 | -1.5% |
| Equity | 10/15 | €153,097 | €180,065 | +€26,968 | +17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €147,950 | €174,900 | +€26,950 | +18.2% |
| Distributable reserves | 133 | €147,950 | €174,900 | +€26,950 | +18.2% |
| Profit (loss) carried forward | 14 | €147 | €165 | +€18 | +12.3% |
| Amounts payable | 17/49 | €956,449 | €912,988 | -€43,461 | -4.5% |
| Amounts payable after more than one year | 17 | €766,569 | €728,028 | -€38,541 | -5.0% |
| Financial debts | 170/4 | €766,569 | €728,028 | -€38,541 | -5.0% |
| Amounts payable within one year | 42/48 | €181,869 | €173,873 | -€7,996 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €41,207 | €43,559 | +€2,351 | +5.7% |
| Trade debts | 44 | €1,388 | €930 | -€458 | -33.0% |
| Suppliers | 440/4 | €1,388 | €930 | -€458 | -33.0% |
| Taxes, remuneration and social security | 45 | €4,964 | €9,179 | +€4,215 | +84.9% |
| Taxes | 450/3 | €4,964 | €9,179 | +€4,215 | +84.9% |
| Other amounts payable | 47/48 | €134,310 | €120,206 | -€14,104 | -10.5% |
| Accrued charges and deferred income | 492/3 | €8,011 | €11,087 | +€3,076 | +38.4% |
| Non-recurring operating income | 76A | - | €8,751 | +€8,751 | |
| Remuneration, social security and pensions | 62 | €3,875 | €4,315 | +€440 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,447 | €40,168 | -€2,279 | -5.4% |
| Other operating charges | 640/8 | €3,002 | €2,676 | -€326 | -10.9% |
| Gross operating margin | 9900 | €120,471 | €119,853 | -€618 | -0.5% |
| Operating profit (loss) | 9901 | €71,147 | €72,694 | +€1,547 | +2.2% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €20,477 | €20,570 | +€93 | +0.5% |
| Recurring financial charges | 65 | €20,477 | €20,570 | +€93 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €50,678 | €52,125 | +€1,447 | +2.9% |
| Income taxes | 67/77 | €2,818 | €13,392 | +€10,574 | +375.3% |
| Profit (loss) for the period | 9904 | €47,860 | €38,733 | -€9,127 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,860 | €38,733 | -€9,127 | -19.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.