AMELISA: 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.
AMELISA
Largest movements
- Stocks and contracts +€64,036
up €64,036 (+436.4%), from €14,673 to €78,709
- Tangible fixed assets +€36,332
up €36,332 (+202.5%), from €17,942 to €54,274
of which Plant, machinery and equipment: +€24,065
- Cash -€20,464
down €20,464 (-48.4%), from €42,283 to €21,819
mainly Stocks and contracts (-€64,036) and Investment in fixed assets (net) (-€47,804)
- Receivables within one year -€12,494
down €12,494 (-3.2%), from €386,950 to €374,456
of which Trade receivables: -€37,722
- Trade debts +€68,501
up €68,501 (+17.1%), from €401,410 to €469,911
- Tax, wage and social debts -€15,334
down €15,334 (-67.0%), from €22,894 to €7,560
of which Remuneration and social security: -€12,627
- Profit (loss) carried forward +€14,732
up €14,732 (+18.6%), from -€79,075 to -€64,343
- Gross operating margin -€226,856
down €226,856 (-71.6%), from €316,686 to €89,830
- Staff costs -€31,984
down €31,984 (-45.5%), from €70,346 to €38,362
- Financial charges +€10,484
up €10,484 (+556.5%), from €1,884 to €12,369
- Other operating charges +€5,181
up €5,181 (+66.8%), from €7,753 to €12,934
- Depreciation +€3,703
up €3,703 (+47.7%), from €7,769 to €11,472
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €461,848 | €532,441 | +€70,593 | +15.3% |
| Fixed assets | 21/28 | €17,942 | €54,274 | +€36,332 | +202.5% |
| Tangible fixed assets | 22/27 | €17,942 | €54,274 | +€36,332 | +202.5% |
| Plant, machinery and equipment | 23 | €5,678 | €29,743 | +€24,065 | +423.8% |
| Furniture and vehicles | 24 | €12,264 | €24,531 | +€12,267 | +100.0% |
| Current assets | 29/58 | €443,906 | €478,167 | +€34,261 | +7.7% |
| Stocks and contracts in progress | 3 | €14,673 | €78,709 | +€64,036 | +436.4% |
| Stocks | 30/36 | €14,673 | €78,709 | +€64,036 | +436.4% |
| Amounts receivable within one year | 40/41 | €386,950 | €374,456 | -€12,494 | -3.2% |
| Trade receivables | 40 | €71,380 | €33,658 | -€37,722 | -52.8% |
| Other amounts receivable | 41 | €315,570 | €340,798 | +€25,228 | +8.0% |
| Cash at bank and in hand | 54/58 | €42,283 | €21,819 | -€20,464 | -48.4% |
| Deferred charges and accrued income | 490/1 | - | €3,183 | +€3,183 | |
| Total equity and liabilities | 10/49 | €461,848 | €532,441 | +€70,593 | +15.3% |
| Equity | 10/15 | -€38,691 | -€23,959 | +€14,732 | +38.1% |
| Contributions | 10/11 | €18,620 | €18,620 | = | 0.0% |
| Reserves | 13 | €21,764 | €21,764 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,862 | €1,862 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,862 | €1,862 | = | 0.0% |
| Distributable reserves | 133 | €19,902 | €19,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,075 | -€64,343 | +€14,732 | +18.6% |
| Amounts payable | 17/49 | €500,539 | €556,399 | +€55,861 | +11.2% |
| Amounts payable within one year | 42/48 | €500,539 | €554,750 | +€54,212 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €1,010 | - | -€1,010 | |
| Trade debts | 44 | €401,410 | €469,911 | +€68,501 | +17.1% |
| Suppliers | 440/4 | €401,410 | €469,911 | +€68,501 | +17.1% |
| Taxes, remuneration and social security | 45 | €22,894 | €7,560 | -€15,334 | -67.0% |
| Taxes | 450/3 | €3,339 | €633 | -€2,707 | -81.1% |
| Remuneration and social security | 454/9 | €19,555 | €6,928 | -€12,627 | -64.6% |
| Other amounts payable | 47/48 | €75,225 | €77,279 | +€2,054 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €1,649 | +€1,649 | |
| Non-recurring operating income | 76A | €68,600 | - | -€68,600 | |
| Remuneration, social security and pensions | 62 | €70,346 | €38,362 | -€31,984 | -45.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,769 | €11,472 | +€3,703 | +47.7% |
| Other operating charges | 640/8 | €7,753 | €12,934 | +€5,181 | +66.8% |
| Non-recurring operating charges | 66A | €47 | - | -€47 | |
| Gross operating margin | 9900 | €316,686 | €89,830 | -€226,856 | -71.6% |
| Operating profit (loss) | 9901 | €230,772 | €27,062 | -€203,709 | -88.3% |
| Financial income | 75/76B | €855 | €39 | -€816 | -95.5% |
| Recurring financial income | 75 | €855 | €39 | -€816 | -95.5% |
| Financial charges | 65/66B | €1,884 | €12,369 | +€10,484 | +556.5% |
| Recurring financial charges | 65 | €1,884 | €12,369 | +€10,484 | +556.5% |
| Profit (loss) for the period before taxes | 9903 | €229,742 | €14,732 | -€215,010 | -93.6% |
| Profit (loss) for the period | 9904 | €229,742 | €14,732 | -€215,010 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €229,742 | €14,732 | -€215,010 | -93.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.