AMERA: 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.
AMERA
Largest movements
- Cash +€255,247
up €255,247 (+642.3%), from €39,737 to €294,983
mainly Net result for the year (+€251,987) and Tax, wage and social debts (+€67,316)
- Deferred charges and accrued income +€61,299
up €61,299 (+163.1%), from €37,586 to €98,885
- Reserves +€251,987
up €251,987 (+539.1%), from €46,743 to €298,731
- Tax, wage and social debts +€67,316
up €67,316 (+415.2%), from €16,214 to €83,530
of which Taxes: +€67,316
- Other debts -€5,042
down €5,042 (-45.8%), from €10,997 to €5,955
- Gross operating margin +€271,416
up €271,416 (+426.6%), from €63,622 to €335,038
- Taxes +€67,381
up €67,381 (+527.3%), from €12,779 to €80,160
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 | €80,210 | €393,869 | +€313,658 | +391.0% |
| Fixed assets | 21/28 | €1,733 | €0 | -€1,733 | -100.0% |
| Tangible fixed assets | 22/27 | €1,733 | €0 | -€1,733 | -100.0% |
| Furniture and vehicles | 24 | €1,733 | €0 | -€1,733 | -100.0% |
| Current assets | 29/58 | €78,477 | €393,869 | +€315,392 | +401.9% |
| Amounts receivable within one year | 40/41 | €1,154 | €0 | -€1,154 | -100.0% |
| Trade receivables | 40 | €1,154 | €0 | -€1,154 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,737 | €294,983 | +€255,247 | +642.3% |
| Deferred charges and accrued income | 490/1 | €37,586 | €98,885 | +€61,299 | +163.1% |
| Total equity and liabilities | 10/49 | €80,210 | €393,869 | +€313,658 | +391.0% |
| Equity | 10/15 | €51,543 | €303,531 | +€251,987 | +488.9% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €46,743 | €298,731 | +€251,987 | +539.1% |
| Distributable reserves | 133 | €46,743 | €298,731 | +€251,987 | +539.1% |
| Amounts payable | 17/49 | €28,667 | €90,338 | +€61,671 | +215.1% |
| Amounts payable within one year | 42/48 | €28,118 | €89,772 | +€61,654 | +219.3% |
| Trade debts | 44 | €907 | €287 | -€620 | -68.4% |
| Suppliers | 440/4 | €907 | €287 | -€620 | -68.4% |
| Taxes, remuneration and social security | 45 | €16,214 | €83,530 | +€67,316 | +415.2% |
| Taxes | 450/3 | €13,969 | €81,285 | +€67,316 | +481.9% |
| Remuneration and social security | 454/9 | €2,245 | €2,245 | = | 0.0% |
| Other amounts payable | 47/48 | €10,997 | €5,955 | -€5,042 | -45.8% |
| Accrued charges and deferred income | 492/3 | €549 | €566 | +€18 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,467 | €1,733 | -€1,733 | -50.0% |
| Other operating charges | 640/8 | €576 | €527 | -€50 | -8.6% |
| Gross operating margin | 9900 | €63,622 | €335,038 | +€271,416 | +426.6% |
| Operating profit (loss) | 9901 | €59,579 | €332,777 | +€273,199 | +458.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €630 | +€574 | +1015.1% |
| Recurring financial charges | 65 | €57 | €630 | +€574 | +1015.1% |
| Profit (loss) for the period before taxes | 9903 | €59,522 | €332,147 | +€272,625 | +458.0% |
| Income taxes | 67/77 | €12,779 | €80,160 | +€67,381 | +527.3% |
| Profit (loss) for the period | 9904 | €46,743 | €251,987 | +€205,244 | +439.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,743 | €251,987 | +€205,244 | +439.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.