AMELIS: 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.
AMELIS
Largest movements
- Cash +€71,998
up €71,998 (+108.3%), from €66,503 to €138,501
mainly Depreciation (+€52,391) and Net result for the year (+€43,634)
- Tangible fixed assets -€44,196
down €44,196 (-12.9%), from €341,845 to €297,650
of which Land and buildings: -€40,320
- Reserves +€43,634
up €43,634 (+104.4%), from €41,787 to €85,421
- Debts after one year -€28,703
down €28,703 (-18.9%), from €152,078 to €123,375
- Trade debts +€9,558
up €9,558 (+831.3%), from €1,150 to €10,708
- Accrued charges and deferred income -€7,530
down €7,530 (-82.5%), from €9,131 to €1,601
- Other debts +€5,624
up €5,624 (+3.3%), from €168,610 to €174,233
- Gross operating margin +€7,479
up €7,479 (+5.8%), from €128,270 to €135,749
- Depreciation +€3,987
up €3,987 (+8.2%), from €48,403 to €52,391
- Taxes +€2,777
up €2,777 (+14.7%), from €18,872 to €21,650
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 | €436,678 | €464,514 | +€27,836 | +6.4% |
| Fixed assets | 21/28 | €341,845 | €297,650 | -€44,196 | -12.9% |
| Tangible fixed assets | 22/27 | €341,845 | €297,650 | -€44,196 | -12.9% |
| Land and buildings | 22 | €319,720 | €279,400 | -€40,320 | -12.6% |
| Furniture and vehicles | 24 | €22,125 | €18,250 | -€3,876 | -17.5% |
| Current assets | 29/58 | €94,833 | €166,864 | +€72,032 | +76.0% |
| Amounts receivable within one year | 40/41 | €27,650 | €27,830 | +€180 | +0.7% |
| Trade receivables | 40 | €26,681 | €27,830 | +€1,150 | +4.3% |
| Other amounts receivable | 41 | €969 | - | -€969 | |
| Cash at bank and in hand | 54/58 | €66,503 | €138,501 | +€71,998 | +108.3% |
| Deferred charges and accrued income | 490/1 | €680 | €534 | -€146 | -21.5% |
| Total equity and liabilities | 10/49 | €436,678 | €464,514 | +€27,836 | +6.4% |
| Equity | 10/15 | €60,387 | €104,021 | +€43,634 | +72.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,787 | €85,421 | +€43,634 | +104.4% |
| Distributable reserves | 133 | €41,787 | €85,421 | +€43,634 | +104.4% |
| Amounts payable | 17/49 | €376,291 | €360,493 | -€15,798 | -4.2% |
| Amounts payable after more than one year | 17 | €152,078 | €123,375 | -€28,703 | -18.9% |
| Financial debts | 170/4 | €152,078 | €123,375 | -€28,703 | -18.9% |
| Amounts payable within one year | 42/48 | €215,081 | €235,518 | +€20,436 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €28,340 | €28,703 | +€364 | +1.3% |
| Trade debts | 44 | €1,150 | €10,708 | +€9,558 | +831.3% |
| Suppliers | 440/4 | €1,150 | €10,708 | +€9,558 | +831.3% |
| Taxes, remuneration and social security | 45 | €16,982 | €21,873 | +€4,891 | +28.8% |
| Taxes | 450/3 | €16,982 | €21,873 | +€4,891 | +28.8% |
| Other amounts payable | 47/48 | €168,610 | €174,233 | +€5,624 | +3.3% |
| Accrued charges and deferred income | 492/3 | €9,131 | €1,601 | -€7,530 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,403 | €52,391 | +€3,987 | +8.2% |
| Other operating charges | 640/8 | €3,821 | €3,702 | -€119 | -3.1% |
| Gross operating margin | 9900 | €128,270 | €135,749 | +€7,479 | +5.8% |
| Operating profit (loss) | 9901 | €76,046 | €79,657 | +€3,611 | +4.7% |
| Financial charges | 65/66B | €15,387 | €14,373 | -€1,014 | -6.6% |
| Recurring financial charges | 65 | €15,387 | €14,373 | -€1,014 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €60,659 | €65,284 | +€4,625 | +7.6% |
| Income taxes | 67/77 | €18,872 | €21,650 | +€2,777 | +14.7% |
| Profit (loss) for the period | 9904 | €41,787 | €43,634 | +€1,847 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,787 | €43,634 | +€1,847 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.