Amelo RoBa: 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.
Amelo RoBa
Largest movements
- Cash +€129,365
up €129,365 (+82.2%), from €157,416 to €286,782
mainly Other debts (+€155,882) and Net result for the year (+€115,362)
- Intangible fixed assets -€13,000
down €13,000 (-13.2%), from €98,299 to €85,299
- Receivables within one year +€11,610
up €11,610 (+2,860%), from €406 to €12,015
of which Other amounts receivable: +€6,031
- Tangible fixed assets -€4,440
down €4,440 (-7.6%), from €58,100 to €53,659
of which Plant, machinery and equipment: -€4,123
- Other debts +€155,882
up €155,882 (+312%), from €50,000 to €205,882
- Profit (loss) carried forward -€90,521
down €90,521 (-71.7%), from €126,331 to €35,810
- Tax, wage and social debts +€31,318
up €31,318 (+155%), from €20,175 to €51,493
of which Taxes: +€32,396
- Debts after one year +€21,756
up €21,756 (+41.0%), from €53,098 to €74,854
- Current portion of long-term debt +€9,827
up €9,827 (+71.3%), from €13,779 to €23,606
- Gross operating margin +€47,610
up €47,610 (+23.8%), from €200,036 to €247,646
- Taxes +€13,916
up €13,916 (+61.6%), from €22,591 to €36,507
- Depreciation +€2,968
up €2,968 (+14.5%), from €20,476 to €23,444
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 | €316,662 | €440,781 | +€124,119 | +39.2% |
| Fixed assets | 21/28 | €156,539 | €139,099 | -€17,440 | -11.1% |
| Intangible fixed assets | 21 | €98,299 | €85,299 | -€13,000 | -13.2% |
| Tangible fixed assets | 22/27 | €58,100 | €53,659 | -€4,440 | -7.6% |
| Plant, machinery and equipment | 23 | €51,047 | €46,924 | -€4,123 | -8.1% |
| Furniture and vehicles | 24 | €7,052 | €6,735 | -€317 | -4.5% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €160,123 | €301,682 | +€141,559 | +88.4% |
| Amounts receivable within one year | 40/41 | €406 | €12,015 | +€11,610 | +2,860% |
| Trade receivables | 40 | €406 | €5,984 | +€5,578 | +1,374% |
| Other amounts receivable | 41 | - | €6,031 | +€6,031 | |
| Cash at bank and in hand | 54/58 | €157,416 | €286,782 | +€129,365 | +82.2% |
| Deferred charges and accrued income | 490/1 | €2,301 | €2,885 | +€585 | +25.4% |
| Total equity and liabilities | 10/49 | €316,662 | €440,781 | +€124,119 | +39.2% |
| Equity | 10/15 | €155,719 | €65,198 | -€90,521 | -58.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,388 | €24,388 | = | 0.0% |
| Distributable reserves | 133 | €24,388 | €24,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,331 | €35,810 | -€90,521 | -71.7% |
| Amounts payable | 17/49 | €160,943 | €375,583 | +€214,640 | +133% |
| Amounts payable after more than one year | 17 | €53,098 | €74,854 | +€21,756 | +41.0% |
| Financial debts | 170/4 | €53,098 | €74,854 | +€21,756 | +41.0% |
| Amounts payable within one year | 42/48 | €107,845 | €300,729 | +€192,884 | +179% |
| Current portion of amounts payable after more than one year | 42 | €13,779 | €23,606 | +€9,827 | +71.3% |
| Trade debts | 44 | €23,891 | €19,748 | -€4,143 | -17.3% |
| Suppliers | 440/4 | €23,891 | €19,748 | -€4,143 | -17.3% |
| Taxes, remuneration and social security | 45 | €20,175 | €51,493 | +€31,318 | +155% |
| Taxes | 450/3 | €12,591 | €44,987 | +€32,396 | +257% |
| Remuneration and social security | 454/9 | €7,585 | €6,506 | -€1,079 | -14.2% |
| Other amounts payable | 47/48 | €50,000 | €205,882 | +€155,882 | +312% |
| Non-recurring operating income | 76A | €7,506 | - | -€7,506 | |
| Remuneration, social security and pensions | 62 | €67,059 | €68,438 | +€1,378 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,476 | €23,444 | +€2,968 | +14.5% |
| Other operating charges | 640/8 | €1,132 | €967 | -€164 | -14.5% |
| Gross operating margin | 9900 | €200,036 | €247,646 | +€47,610 | +23.8% |
| Operating profit (loss) | 9901 | €111,369 | €154,797 | +€43,428 | +39.0% |
| Financial income | 75/76B | €8 | €0 | -€8 | -95.4% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -95.4% |
| Financial charges | 65/66B | €2,533 | €2,929 | +€396 | +15.6% |
| Recurring financial charges | 65 | €2,533 | €2,929 | +€396 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €108,845 | €151,868 | +€43,024 | +39.5% |
| Income taxes | 67/77 | €22,591 | €36,507 | +€13,916 | +61.6% |
| Profit (loss) for the period | 9904 | €86,254 | €115,362 | +€29,108 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,254 | €115,362 | +€29,108 | +33.7% |
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 20 October 2026 via checked.be.