AMELOOT HEATING SYSTEMS: 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.
AMELOOT HEATING SYSTEMS
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€92,043
up €92,043 (+215%), from €42,779 to €134,821
mainly Current investments (+€150,000) and Net result for the year (+€61,660)
- Tangible fixed assets -€17,850
down €17,850 (-8.3%), from €214,200 to €196,350
- Other debts -€121,726
down €121,726 (-55.2%), from €220,483 to €98,756
- Reserves +€61,660
up €61,660 (+6.1%), from €1.0m to €1.1m
of which Distributable reserves: +€61,660
- Gross operating margin +€8,657
up €8,657 (+8.2%), from €105,126 to €113,783
- Financial income +€5,472
new in 2025: €5,472
- Financial charges +€3,888
up €3,888 (+93.0%), from €4,179 to €8,068
- Taxes +€2,272
up €2,272 (+10.9%), from €20,850 to €23,123
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 | €1,380,551 | €1,310,931 | -€69,621 | -5.0% |
| Fixed assets | 21/28 | €1,132,757 | €1,114,907 | -€17,850 | -1.6% |
| Tangible fixed assets | 22/27 | €214,200 | €196,350 | -€17,850 | -8.3% |
| Land and buildings | 22 | €214,200 | €196,350 | -€17,850 | -8.3% |
| Financial fixed assets | 28 | €918,557 | €918,557 | = | 0.0% |
| Current assets | 29/58 | €247,794 | €196,024 | -€51,771 | -20.9% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €42,779 | €134,821 | +€92,043 | +215% |
| Deferred charges and accrued income | 490/1 | €55,016 | €61,202 | +€6,187 | +11.2% |
| Total equity and liabilities | 10/49 | €1,380,551 | €1,310,931 | -€69,621 | -5.0% |
| Equity | 10/15 | €1,037,783 | €1,099,444 | +€61,660 | +5.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,017,783 | €1,079,444 | +€61,660 | +6.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,015,783 | €1,077,444 | +€61,660 | +6.1% |
| Amounts payable | 17/49 | €342,768 | €211,487 | -€131,281 | -38.3% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €242,768 | €111,487 | -€131,281 | -54.1% |
| Trade debts | 44 | €2,460 | €5,092 | +€2,632 | +107% |
| Suppliers | 440/4 | €2,460 | €5,092 | +€2,632 | +107% |
| Taxes, remuneration and social security | 45 | €19,825 | €7,639 | -€12,187 | -61.5% |
| Taxes | 450/3 | €19,825 | €7,639 | -€12,187 | -61.5% |
| Other amounts payable | 47/48 | €220,483 | €98,756 | -€121,726 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,850 | €17,850 | = | 0.0% |
| Other operating charges | 640/8 | €8,215 | €8,554 | +€339 | +4.1% |
| Gross operating margin | 9900 | €105,126 | €113,783 | +€8,657 | +8.2% |
| Operating profit (loss) | 9901 | €79,061 | €87,378 | +€8,317 | +10.5% |
| Financial income | 75/76B | - | €5,472 | +€5,472 | |
| Recurring financial income | 75 | - | €5,472 | +€5,472 | |
| Financial charges | 65/66B | €4,179 | €8,068 | +€3,888 | +93.0% |
| Recurring financial charges | 65 | €4,179 | €8,068 | +€3,888 | +93.0% |
| Profit (loss) for the period before taxes | 9903 | €74,882 | €84,783 | +€9,901 | +13.2% |
| Income taxes | 67/77 | €20,850 | €23,123 | +€2,272 | +10.9% |
| Profit (loss) for the period | 9904 | €54,032 | €61,660 | +€7,629 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,032 | €61,660 | +€7,629 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.