Amerant: 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.
Amerant
Largest movements
- Cash +€67,292
up €67,292 (+48.3%), from €139,450 to €206,742
mainly Net result for the year (+€107,108) and Depreciation (+€19,308)
- Receivables within one year +€22,602
up €22,602 (+52.0%), from €43,450 to €66,052
of which Trade receivables: +€26,579
- Reserves +€107,108
up €107,108 (+35.8%), from €299,013 to €406,121
of which Distributable reserves: +€107,108
- Other debts -€16,984
down €16,984 (-100%), from €16,984 to €0
- Gross operating margin +€77,742
up €77,742 (+85.8%), from €90,604 to €168,346
- Taxes +€21,442
up €21,442 (+89.1%), from €24,054 to €45,496
- Depreciation +€14,962
up €14,962 (+344%), from €4,346 to €19,308
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 | €372,814 | €466,599 | +€93,785 | +25.2% |
| Fixed assets | 21/28 | €21,170 | €22,156 | +€986 | +4.7% |
| Tangible fixed assets | 22/27 | €20,950 | €21,936 | +€986 | +4.7% |
| Furniture and vehicles | 24 | €20,950 | €20,373 | -€577 | -2.8% |
| Other tangible fixed assets | 26 | - | €1,563 | +€1,563 | |
| Financial fixed assets | 28 | €220 | €220 | = | 0.0% |
| Current assets | 29/58 | €351,644 | €444,443 | +€92,799 | +26.4% |
| Amounts receivable after more than one year | 29 | €161,366 | €161,366 | = | 0.0% |
| Other amounts receivable | 291 | €161,366 | €161,366 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,450 | €66,052 | +€22,602 | +52.0% |
| Trade receivables | 40 | €25,084 | €51,663 | +€26,579 | +106% |
| Other amounts receivable | 41 | €18,366 | €14,389 | -€3,977 | -21.7% |
| Cash at bank and in hand | 54/58 | €139,450 | €206,742 | +€67,292 | +48.3% |
| Deferred charges and accrued income | 490/1 | €7,378 | €10,283 | +€2,905 | +39.4% |
| Total equity and liabilities | 10/49 | €372,814 | €466,599 | +€93,785 | +25.2% |
| Equity | 10/15 | €311,413 | €418,521 | +€107,108 | +34.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €299,013 | €406,121 | +€107,108 | +35.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,577 | €3,577 | = | 0.0% |
| Distributable reserves | 133 | €295,436 | €402,544 | +€107,108 | +36.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,401 | €48,078 | -€13,323 | -21.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,401 | €48,078 | -€13,323 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €1,499 | €0 | -€1,499 | -100% |
| Financial debts | 43 | €1,015 | €1,814 | +€799 | +78.7% |
| Credit institutions | 430/8 | €1,015 | €1,814 | +€799 | +78.7% |
| Trade debts | 44 | €3,697 | €4,905 | +€1,208 | +32.7% |
| Suppliers | 440/4 | €3,697 | €4,905 | +€1,208 | +32.7% |
| Taxes, remuneration and social security | 45 | €38,204 | €41,358 | +€3,154 | +8.3% |
| Taxes | 450/3 | €38,204 | €41,358 | +€3,154 | +8.3% |
| Other amounts payable | 47/48 | €16,984 | €0 | -€16,984 | -100% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,346 | €19,308 | +€14,962 | +344% |
| Other operating charges | 640/8 | €1,911 | €1,279 | -€632 | -33.1% |
| Non-recurring operating charges | 66A | €2,901 | €0 | -€2,901 | -100% |
| Gross operating margin | 9900 | €90,604 | €168,346 | +€77,742 | +85.8% |
| Operating profit (loss) | 9901 | €81,446 | €147,759 | +€66,313 | +81.4% |
| Financial income | 75/76B | €5,040 | €5,710 | +€670 | +13.3% |
| Recurring financial income | 75 | €5,040 | €5,710 | +€670 | +13.3% |
| Financial charges | 65/66B | €1,333 | €864 | -€469 | -35.2% |
| Recurring financial charges | 65 | €1,333 | €864 | -€469 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €85,152 | €152,605 | +€67,452 | +79.2% |
| Income taxes | 67/77 | €24,054 | €45,496 | +€21,442 | +89.1% |
| Profit (loss) for the period | 9904 | €61,099 | €107,108 | +€46,010 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,099 | €107,108 | +€46,010 | +75.3% |
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 16 October 2026 via checked.be.