AMELLIA: 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.
AMELLIA
Largest movements
- Receivables within one year +€40,129
up €40,129 (+31.5%), from €127,490 to €167,620
of which Other amounts receivable: +€33,197
- Cash -€28,290
down €28,290 (-88.3%), from €32,035 to €3,746
mainly Receivables within one year (-€40,129) and Trade debts (-€6,536)
- Tangible fixed assets -€12,280
down €12,280 (-68.7%), from €17,888 to €5,607
of which Furniture and vehicles: -€11,059
- Profit (loss) carried forward +€19,108
up €19,108 (+69.5%), from -€27,476 to -€8,368
- Trade debts -€6,536
down €6,536 (-68.4%), from €9,556 to €3,020
- Short-term financial debts -€5,871
down €5,871 (-2.3%), from €250,150 to €244,280
of which Other loans: -€5,704
- Current portion of long-term debt -€5,810
down €5,810 (-66.5%), from €8,741 to €2,931
- Debts after one year -€2,931
no longer reported in 2025 (was €2,931)
- Gross operating margin +€37,441
up €37,441, from -€29,867 to €7,573
- Financial income +€27,995
up €27,995 (+34,955%), from €80 to €28,075
of which Non-recurring financial income: +€27,285
- Depreciation -€12,707
down €12,707 (-50.9%), from €24,988 to €12,280
- Other operating charges -€1,892
down €1,892 (-39.8%), from €4,755 to €2,863
- Financial charges -€568
down €568 (-44.4%), from €1,279 to €711
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 | €269,176 | €267,588 | -€1,588 | -0.6% |
| Fixed assets | 21/28 | €67,888 | €55,607 | -€12,280 | -18.1% |
| Tangible fixed assets | 22/27 | €17,888 | €5,607 | -€12,280 | -68.7% |
| Plant, machinery and equipment | 23 | €4,236 | €3,016 | -€1,221 | -28.8% |
| Furniture and vehicles | 24 | €13,651 | €2,592 | -€11,059 | -81.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €201,289 | €211,981 | +€10,692 | +5.3% |
| Stocks and contracts in progress | 3 | €41,000 | €40,000 | -€1,000 | -2.4% |
| Stocks | 30/36 | €41,000 | €40,000 | -€1,000 | -2.4% |
| Amounts receivable within one year | 40/41 | €127,490 | €167,620 | +€40,129 | +31.5% |
| Trade receivables | 40 | €45,361 | €52,293 | +€6,933 | +15.3% |
| Other amounts receivable | 41 | €82,130 | €115,326 | +€33,197 | +40.4% |
| Cash at bank and in hand | 54/58 | €32,035 | €3,746 | -€28,290 | -88.3% |
| Deferred charges and accrued income | 490/1 | €763 | €616 | -€148 | -19.4% |
| Total equity and liabilities | 10/49 | €269,176 | €267,588 | -€1,588 | -0.6% |
| Equity | 10/15 | -€4,462 | €14,646 | +€19,108 | |
| Contributions | 10/11 | €20,840 | €20,840 | = | 0.0% |
| Reserves | 13 | €2,174 | €2,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,084 | €2,084 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,084 | €2,084 | = | 0.0% |
| Tax-exempt reserves | 132 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,476 | -€8,368 | +€19,108 | +69.5% |
| Amounts payable | 17/49 | €273,639 | €252,942 | -€20,696 | -7.6% |
| Amounts payable after more than one year | 17 | €2,931 | - | -€2,931 | |
| Financial debts | 170/4 | €2,931 | - | -€2,931 | |
| Amounts payable within one year | 42/48 | €270,708 | €252,942 | -€17,765 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €8,741 | €2,931 | -€5,810 | -66.5% |
| Financial debts | 43 | €250,150 | €244,280 | -€5,871 | -2.3% |
| Credit institutions | 430/8 | €167 | - | -€167 | |
| Other loans | 439 | €249,984 | €244,280 | -€5,704 | -2.3% |
| Trade debts | 44 | €9,556 | €3,020 | -€6,536 | -68.4% |
| Suppliers | 440/4 | €9,556 | €3,020 | -€6,536 | -68.4% |
| Taxes, remuneration and social security | 45 | €2,261 | €2,712 | +€451 | +19.9% |
| Taxes | 450/3 | €2,261 | €2,712 | +€451 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,988 | €12,280 | -€12,707 | -50.9% |
| Other operating charges | 640/8 | €4,755 | €2,863 | -€1,892 | -39.8% |
| Non-recurring operating charges | 66A | €225 | €687 | +€462 | +205% |
| Gross operating margin | 9900 | -€29,867 | €7,573 | +€37,441 | |
| Operating profit (loss) | 9901 | -€59,835 | -€8,257 | +€51,579 | +86.2% |
| Financial income | 75/76B | €80 | €28,075 | +€27,995 | +34,955% |
| Recurring financial income | 75 | €80 | €790 | +€710 | +887% |
| Non-recurring financial income | 76B | - | €27,285 | +€27,285 | |
| Financial charges | 65/66B | €1,279 | €711 | -€568 | -44.4% |
| Recurring financial charges | 65 | €1,279 | €711 | -€568 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,034 | €19,108 | +€80,142 | |
| Income taxes | 67/77 | €527 | - | -€527 | |
| Profit (loss) for the period | 9904 | -€61,561 | €19,108 | +€80,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,561 | €19,108 | +€80,668 |
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 28 October 2026 via checked.be.