Amerial 2.0: 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.
Amerial 2.0
Largest movements
- Receivables within one year +€11,105
up €11,105 (+2,849%), from €390 to €11,495
of which Trade receivables: +€11,495
- Cash -€1,771
down €1,771 (-6.5%), from €27,377 to €25,606
mainly Receivables within one year (-€11,105) and Other debts (-€1,535)
- Deferred charges and accrued income -€1,641
down €1,641 (-91.3%), from €1,796 to €155
- Tangible fixed assets -€925
down €925 (-30.7%), from €3,011 to €2,085
of which Plant, machinery and equipment: -€768
- Receivables after one year +€611
up €611 (+6.0%), from €10,189 to €10,800
of which Trade receivables: +€10,800
- Reserves +€5,958
up €5,958 (+19.2%), from €31,081 to €37,039
- Tax, wage and social debts +€2,320
up €2,320 (+48.8%), from €4,753 to €7,073
- Other debts -€1,535
down €1,535 (-30.8%), from €4,991 to €3,455
- Trade debts +€606
up €606 (+95.5%), from €634 to €1,240
- Gross operating margin -€1,728
down €1,728 (-13.6%), from €12,714 to €10,987
- Financial income +€427
up €427 (+226%), from €189 to €616
- Financial charges -€419
down €419 (-19.7%), from €2,127 to €1,708
- Taxes +€350
up €350 (+13.2%), from €2,661 to €3,012
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 | €42,762 | €50,141 | +€7,380 | +17.3% |
| Fixed assets | 21/28 | €3,011 | €2,085 | -€925 | -30.7% |
| Tangible fixed assets | 22/27 | €3,011 | €2,085 | -€925 | -30.7% |
| Plant, machinery and equipment | 23 | €2,849 | €2,081 | -€768 | -27.0% |
| Furniture and vehicles | 24 | €161 | €5 | -€157 | -97.1% |
| Current assets | 29/58 | €39,751 | €48,056 | +€8,305 | +20.9% |
| Amounts receivable after more than one year | 29 | €10,189 | €10,800 | +€611 | +6.0% |
| Trade receivables | 290 | - | €10,800 | +€10,800 | |
| Other amounts receivable | 291 | €10,189 | - | -€10,189 | |
| Amounts receivable within one year | 40/41 | €390 | €11,495 | +€11,105 | +2,849% |
| Trade receivables | 40 | - | €11,495 | +€11,495 | |
| Other amounts receivable | 41 | €390 | - | -€390 | |
| Cash at bank and in hand | 54/58 | €27,377 | €25,606 | -€1,771 | -6.5% |
| Deferred charges and accrued income | 490/1 | €1,796 | €155 | -€1,641 | -91.3% |
| Total equity and liabilities | 10/49 | €42,762 | €50,141 | +€7,380 | +17.3% |
| Equity | 10/15 | €32,081 | €38,039 | +€5,958 | +18.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €31,081 | €37,039 | +€5,958 | +19.2% |
| Distributable reserves | 133 | €31,081 | €37,039 | +€5,958 | +19.2% |
| Amounts payable | 17/49 | €10,681 | €12,102 | +€1,421 | +13.3% |
| Amounts payable within one year | 42/48 | €10,378 | €11,769 | +€1,391 | +13.4% |
| Trade debts | 44 | €634 | €1,240 | +€606 | +95.5% |
| Suppliers | 440/4 | €634 | €1,240 | +€606 | +95.5% |
| Taxes, remuneration and social security | 45 | €4,753 | €7,073 | +€2,320 | +48.8% |
| Taxes | 450/3 | €4,753 | €7,073 | +€2,320 | +48.8% |
| Other amounts payable | 47/48 | €4,991 | €3,455 | -€1,535 | -30.8% |
| Accrued charges and deferred income | 492/3 | €303 | €333 | +€31 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €925 | = | 0.0% |
| Other operating charges | 640/8 | €53 | - | -€53 | |
| Gross operating margin | 9900 | €12,714 | €10,987 | -€1,728 | -13.6% |
| Operating profit (loss) | 9901 | €11,736 | €10,061 | -€1,675 | -14.3% |
| Financial income | 75/76B | €189 | €616 | +€427 | +226% |
| Recurring financial income | 75 | €189 | €616 | +€427 | +226% |
| Financial charges | 65/66B | €2,127 | €1,708 | -€419 | -19.7% |
| Recurring financial charges | 65 | €2,127 | €1,708 | -€419 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €9,798 | €8,970 | -€828 | -8.5% |
| Income taxes | 67/77 | €2,661 | €3,012 | +€350 | +13.2% |
| Profit (loss) for the period | 9904 | €7,137 | €5,958 | -€1,179 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,137 | €5,958 | -€1,179 | -16.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.