Amélou: 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.
Amélou
Largest movements
- Stocks and contracts -€15,663
down €15,663 (-35.4%), from €44,288 to €28,624
- Tangible fixed assets -€9,809
down €9,809 (-5.4%), from €182,050 to €172,240
- Receivables within one year +€7,479
up €7,479 (+156.1%), from €4,790 to €12,269
of which Trade receivables: +€7,365
- Cash -€3,950
down €3,950 (-73.4%), from €5,381 to €1,432
mainly Net result for the year (-€41,607) and Receivables within one year (-€7,479)
- Profit (loss) carried forward -€41,607
down €41,607 (-206.2%), from -€20,180 to -€61,787
- Other debts +€20,045
up €20,045 (+153.2%), from €13,087 to €33,132
- Debts after one year -€5,084
down €5,084 (-2.3%), from €225,604 to €220,520
of which Financial debts: -€5,084
- Accrued charges and deferred income +€5,073
up €5,073 (+157.8%), from €3,216 to €8,289
- Gross operating margin -€45,204
down €45,204, from €23,563 to -€21,640
- Financial charges +€2,731
up €2,731 (+41.9%), from €6,517 to €9,249
- Depreciation +€930
up €930 (+10.5%), from €8,879 to €9,809
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.
Cash bridge derived
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 | €238,574 | €216,204 | -€22,370 | -9.4% |
| Fixed assets | 21/28 | €182,050 | €172,240 | -€9,809 | -5.4% |
| Tangible fixed assets | 22/27 | €182,050 | €172,240 | -€9,809 | -5.4% |
| Land and buildings | 22 | €156,126 | €151,646 | -€4,480 | -2.9% |
| Plant, machinery and equipment | 23 | €23,538 | €18,973 | -€4,565 | -19.4% |
| Furniture and vehicles | 24 | €2,386 | €1,622 | -€765 | -32.0% |
| Current assets | 29/58 | €56,524 | €43,964 | -€12,560 | -22.2% |
| Stocks and contracts in progress | 3 | €44,288 | €28,624 | -€15,663 | -35.4% |
| Stocks | 30/36 | €44,288 | €28,624 | -€15,663 | -35.4% |
| Amounts receivable within one year | 40/41 | €4,790 | €12,269 | +€7,479 | +156.1% |
| Trade receivables | 40 | €4,777 | €12,142 | +€7,365 | +154.2% |
| Other amounts receivable | 41 | €14 | €127 | +€113 | +816.2% |
| Cash at bank and in hand | 54/58 | €5,381 | €1,432 | -€3,950 | -73.4% |
| Deferred charges and accrued income | 490/1 | €2,064 | €1,638 | -€426 | -20.6% |
| Total equity and liabilities | 10/49 | €238,574 | €216,204 | -€22,370 | -9.4% |
| Equity | 10/15 | -€15,180 | -€56,787 | -€41,607 | -274.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,180 | -€61,787 | -€41,607 | -206.2% |
| Amounts payable | 17/49 | €253,754 | €272,991 | +€19,237 | +7.6% |
| Amounts payable after more than one year | 17 | €225,604 | €220,520 | -€5,084 | -2.3% |
| Financial debts | 170/4 | €124,127 | €119,042 | -€5,084 | -4.1% |
| Other amounts payable | 178/9 | €101,477 | €101,477 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,934 | €44,182 | +€19,248 | +77.2% |
| Current portion of amounts payable after more than one year | 42 | €4,894 | €5,084 | +€190 | +3.9% |
| Trade debts | 44 | €2,160 | €3,020 | +€860 | +39.8% |
| Suppliers | 440/4 | €2,160 | €3,020 | +€860 | +39.8% |
| Taxes, remuneration and social security | 45 | €4,793 | €2,945 | -€1,848 | -38.5% |
| Taxes | 450/3 | €4,633 | €2,945 | -€1,688 | -36.4% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100.0% |
| Other amounts payable | 47/48 | €13,087 | €33,132 | +€20,045 | +153.2% |
| Accrued charges and deferred income | 492/3 | €3,216 | €8,289 | +€5,073 | +157.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,879 | €9,809 | +€930 | +10.5% |
| Other operating charges | 640/8 | €928 | €837 | -€91 | -9.8% |
| Gross operating margin | 9900 | €23,563 | -€21,640 | -€45,204 | |
| Operating profit (loss) | 9901 | €13,757 | -€32,286 | -€46,043 | |
| Financial income | 75/76B | €101 | €58 | -€43 | -43.0% |
| Recurring financial income | 75 | €101 | €58 | -€43 | -43.0% |
| Financial charges | 65/66B | €6,517 | €9,249 | +€2,731 | +41.9% |
| Recurring financial charges | 65 | €6,517 | €9,249 | +€2,731 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | €7,340 | -€41,478 | -€48,818 | |
| Income taxes | 67/77 | €36 | €129 | +€93 | +259.8% |
| Profit (loss) for the period | 9904 | €7,304 | -€41,607 | -€48,911 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,304 | -€41,607 | -€48,911 |
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 9 October 2026 via checked.be.