AMELIOR: 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.
AMELIOR
Largest movements
- Cash +€35,219
up €35,219 (+377%), from €9,353 to €44,572
mainly Net result for the year (+€26,699) and Receivables within one year (+€14,737)
- Receivables within one year -€14,737
down €14,737 (-42.3%), from €34,805 to €20,068
of which Trade receivables: -€16,070
- Tax, wage and social debts +€12,000
new in 2025: €12,000
- Reserves +€7,129
up €7,129 (+18.7%), from €38,140 to €45,269
of which Distributable reserves: +€7,129
- Other debts +€1,226
new in 2025: €1,226
- Gross operating margin +€35,663
up €35,663 (+355%), from €10,033 to €45,696
- Taxes +€17,573
new in 2025: €17,573
- Depreciation -€6,114
down €6,114 (-93.6%), from €6,531 to €417
- Financial charges -€1,074
down €1,074 (-80.6%), from €1,333 to €259
- Other operating charges -€1,011
down €1,011 (-57.5%), from €1,759 to €748
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 | €45,278 | €65,677 | +€20,399 | +45.1% |
| Fixed assets | 21/28 | €1,120 | €703 | -€417 | -37.2% |
| Tangible fixed assets | 22/27 | €1,120 | €703 | -€417 | -37.2% |
| Furniture and vehicles | 24 | €1,120 | €703 | -€417 | -37.2% |
| Current assets | 29/58 | €44,158 | €64,974 | +€20,816 | +47.1% |
| Amounts receivable within one year | 40/41 | €34,805 | €20,068 | -€14,737 | -42.3% |
| Trade receivables | 40 | €25,966 | €9,896 | -€16,070 | -61.9% |
| Other amounts receivable | 41 | €8,839 | €10,173 | +€1,333 | +15.1% |
| Cash at bank and in hand | 54/58 | €9,353 | €44,572 | +€35,219 | +377% |
| Deferred charges and accrued income | 490/1 | - | €334 | +€334 | |
| Total equity and liabilities | 10/49 | €45,278 | €65,677 | +€20,399 | +45.1% |
| Equity | 10/15 | €44,340 | €51,469 | +€7,129 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €38,140 | €45,269 | +€7,129 | +18.7% |
| 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 | €36,280 | €43,409 | +€7,129 | +19.6% |
| Amounts payable | 17/49 | €938 | €14,208 | +€13,270 | +1,415% |
| Amounts payable within one year | 42/48 | €938 | €14,208 | +€13,270 | +1,415% |
| Trade debts | 44 | €938 | €982 | +€44 | +4.7% |
| Suppliers | 440/4 | €938 | €982 | +€44 | +4.7% |
| Taxes, remuneration and social security | 45 | - | €12,000 | +€12,000 | |
| Taxes | 450/3 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | - | €1,226 | +€1,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,531 | €417 | -€6,114 | -93.6% |
| Other operating charges | 640/8 | €1,759 | €748 | -€1,011 | -57.5% |
| Gross operating margin | 9900 | €10,033 | €45,696 | +€35,663 | +355% |
| Operating profit (loss) | 9901 | €1,743 | €44,531 | +€42,788 | +2,455% |
| Financial income | 75/76B | €549 | - | -€549 | |
| Recurring financial income | 75 | €549 | - | -€549 | |
| Financial charges | 65/66B | €1,333 | €259 | -€1,074 | -80.6% |
| Recurring financial charges | 65 | €1,333 | €259 | -€1,074 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €959 | €44,272 | +€43,312 | +4,514% |
| Income taxes | 67/77 | - | €17,573 | +€17,573 | |
| Profit (loss) for the period | 9904 | €959 | €26,699 | +€25,739 | +2,683% |
| Profit (loss) for the period to be appropriated | 9905 | €959 | €26,699 | +€25,739 | +2,683% |
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 27 October 2026 via checked.be.