Ameloperfecta: 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.
Ameloperfecta
Largest movements
- Cash -€32,823
down €32,823 (-20.8%), from €157,702 to €124,878
mainly Other debts (-€38,296) and Investment in fixed assets (net) (-€20,367)
- Receivables within one year -€15,090
down €15,090 (-6.2%), from €242,053 to €226,963
of which Other amounts receivable: -€14,720
- Deferred charges and accrued income -€13,347
down €13,347 (-69.3%), from €19,270 to €5,923
- Intangible fixed assets -€8,846
down €8,846 (-31.0%), from €28,554 to €19,708
- Tangible fixed assets +€6,870
up €6,870 (+24.5%), from €27,999 to €34,869
of which Furniture and vehicles: +€7,547
- Other debts -€38,296
down €38,296 (-51.6%), from €74,162 to €35,866
- Trade debts -€15,421
down €15,421 (-17.9%), from €85,970 to €70,548
- Profit (loss) carried forward -€11,941
down €11,941 (-11.5%), from €103,973 to €92,032
- Tax, wage and social debts +€5,694
up €5,694 (+37.4%), from €15,216 to €20,911
of which Remuneration and social security: +€5,023
- Other operating charges +€35,101
up €35,101 (+2282.9%), from €1,538 to €36,639
- Write-downs -€35,000
new in 2024: -€35,000
- Staff costs +€14,853
up €14,853 (+13.1%), from €113,636 to €128,490
- Gross operating margin +€14,259
up €14,259 (+10.9%), from €131,384 to €145,642
- Depreciation +€8,732
up €8,732 (+64.1%), from €13,611 to €22,343
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 | €476,119 | €412,882 | -€63,237 | -13.3% |
| Fixed assets | 21/28 | €57,094 | €55,117 | -€1,976 | -3.5% |
| Intangible fixed assets | 21 | €28,554 | €19,708 | -€8,846 | -31.0% |
| Tangible fixed assets | 22/27 | €27,999 | €34,869 | +€6,870 | +24.5% |
| Plant, machinery and equipment | 23 | €23,709 | €23,373 | -€336 | -1.4% |
| Furniture and vehicles | 24 | €1,048 | €8,594 | +€7,547 | +720.4% |
| Other tangible fixed assets | 26 | €3,243 | €2,902 | -€341 | -10.5% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €419,025 | €357,765 | -€61,261 | -14.6% |
| Amounts receivable within one year | 40/41 | €242,053 | €226,963 | -€15,090 | -6.2% |
| Trade receivables | 40 | €22,930 | €22,560 | -€370 | -1.6% |
| Other amounts receivable | 41 | €219,123 | €204,402 | -€14,720 | -6.7% |
| Cash at bank and in hand | 54/58 | €157,702 | €124,878 | -€32,823 | -20.8% |
| Deferred charges and accrued income | 490/1 | €19,270 | €5,923 | -€13,347 | -69.3% |
| Total equity and liabilities | 10/49 | €476,119 | €412,882 | -€63,237 | -13.3% |
| Equity | 10/15 | €286,083 | €274,142 | -€11,941 | -4.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,710 | €169,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €149,100 | €149,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,973 | €92,032 | -€11,941 | -11.5% |
| Amounts payable | 17/49 | €190,036 | €138,740 | -€51,296 | -27.0% |
| Amounts payable within one year | 42/48 | €176,313 | €127,325 | -€48,988 | -27.8% |
| Financial debts | 43 | €965 | - | -€965 | |
| Credit institutions | 430/8 | €965 | - | -€965 | |
| Trade debts | 44 | €85,970 | €70,548 | -€15,421 | -17.9% |
| Suppliers | 440/4 | €85,970 | €70,548 | -€15,421 | -17.9% |
| Taxes, remuneration and social security | 45 | €15,216 | €20,911 | +€5,694 | +37.4% |
| Taxes | 450/3 | €6,410 | €7,081 | +€671 | +10.5% |
| Remuneration and social security | 454/9 | €8,806 | €13,830 | +€5,023 | +57.0% |
| Other amounts payable | 47/48 | €74,162 | €35,866 | -€38,296 | -51.6% |
| Accrued charges and deferred income | 492/3 | €13,723 | €11,415 | -€2,308 | -16.8% |
| Non-recurring operating income | 76A | - | €4,250 | +€4,250 | |
| Remuneration, social security and pensions | 62 | €113,636 | €128,490 | +€14,853 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,611 | €22,343 | +€8,732 | +64.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€35,000 | -€35,000 | |
| Other operating charges | 640/8 | €1,538 | €36,639 | +€35,101 | +2282.9% |
| Non-recurring operating charges | 66A | - | €853 | +€853 | |
| Gross operating margin | 9900 | €131,384 | €145,642 | +€14,259 | +10.9% |
| Operating profit (loss) | 9901 | €2,598 | -€7,682 | -€10,281 | |
| Financial income | 75/76B | €129 | €741 | +€612 | +474.9% |
| Recurring financial income | 75 | €129 | €741 | +€612 | +474.9% |
| Financial charges | 65/66B | €1,150 | €2,117 | +€967 | +84.1% |
| Recurring financial charges | 65 | €1,150 | €2,117 | +€967 | +84.1% |
| Profit (loss) for the period before taxes | 9903 | €1,577 | -€9,058 | -€10,635 | |
| Income taxes | 67/77 | €953 | €2,883 | +€1,930 | +202.5% |
| Profit (loss) for the period | 9904 | €624 | -€11,941 | -€12,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €624 | -€11,941 | -€12,565 |
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 4 October 2026 via checked.be.