Amelioranti: 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.
Amelioranti
Largest movements
- Cash -€6,316
down €6,316 (-55.6%), from €11,355 to €5,039
mainly Other debts (-€11,256) and Investment in fixed assets (net) (-€4,297)
- Receivables within one year -€4,115
down €4,115 (-32.6%), from €12,607 to €8,492
of which Trade receivables: -€4,115
- Tangible fixed assets +€2,988
up €2,988 (+82.6%), from €3,616 to €6,604
of which Furniture and vehicles: +€3,382
- Other debts -€11,256
down €11,256 (-20.8%), from €54,000 to €42,744
- Profit (loss) carried forward +€7,235
up €7,235 (+19.7%), from -€36,694 to -€29,459
- Tax, wage and social debts -€2,843
down €2,843 (-29.3%), from €9,713 to €6,870
- Trade debts -€476
down €476 (-77.8%), from €612 to €136
- Gross operating margin +€36,347
up €36,347, from -€25,078 to €11,269
- Depreciation +€979
up €979 (+297%), from €330 to €1,309
- Financial charges -€256
down €256 (-9.7%), from €2,646 to €2,390
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 | €29,631 | €22,291 | -€7,340 | -24.8% |
| Fixed assets | 21/28 | €3,616 | €6,604 | +€2,988 | +82.6% |
| Tangible fixed assets | 22/27 | €3,616 | €6,604 | +€2,988 | +82.6% |
| Furniture and vehicles | 24 | - | €3,382 | +€3,382 | |
| Other tangible fixed assets | 26 | €3,616 | €3,221 | -€395 | -10.9% |
| Current assets | 29/58 | €26,015 | €15,687 | -€10,328 | -39.7% |
| Amounts receivable within one year | 40/41 | €12,607 | €8,492 | -€4,115 | -32.6% |
| Trade receivables | 40 | €12,607 | €8,492 | -€4,115 | -32.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,355 | €5,039 | -€6,316 | -55.6% |
| Deferred charges and accrued income | 490/1 | €2,054 | €2,157 | +€103 | +5.0% |
| Total equity and liabilities | 10/49 | €29,631 | €22,291 | -€7,340 | -24.8% |
| Equity | 10/15 | -€34,694 | -€27,459 | +€7,235 | +20.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,694 | -€29,459 | +€7,235 | +19.7% |
| Amounts payable | 17/49 | €64,325 | €49,750 | -€14,575 | -22.7% |
| Amounts payable within one year | 42/48 | €64,325 | €49,750 | -€14,575 | -22.7% |
| Trade debts | 44 | €612 | €136 | -€476 | -77.8% |
| Suppliers | 440/4 | €612 | €136 | -€476 | -77.8% |
| Taxes, remuneration and social security | 45 | €9,713 | €6,870 | -€2,843 | -29.3% |
| Taxes | 450/3 | €9,713 | €6,870 | -€2,843 | -29.3% |
| Other amounts payable | 47/48 | €54,000 | €42,744 | -€11,256 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €1,309 | +€979 | +297% |
| Other operating charges | 640/8 | €283 | €186 | -€97 | -34.3% |
| Gross operating margin | 9900 | -€25,078 | €11,269 | +€36,347 | |
| Operating profit (loss) | 9901 | -€25,691 | €9,774 | +€35,465 | |
| Financial income | 75/76B | €75 | €0 | -€75 | -99.9% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -99.9% |
| Financial charges | 65/66B | €2,646 | €2,390 | -€256 | -9.7% |
| Recurring financial charges | 65 | €2,646 | €2,390 | -€256 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,262 | €7,385 | +€35,647 | |
| Income taxes | 67/77 | €160 | €150 | -€10 | -6.0% |
| Profit (loss) for the period | 9904 | -€28,422 | €7,235 | +€35,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,422 | €7,235 | +€35,656 |
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 30 October 2026 via checked.be.