AMERIE: 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.
AMERIE
Largest movements
- Deferred charges and accrued income -€252,368
down €252,368 (-99.5%), from €253,744 to €1,376
- Current investments -€71,917
down €71,917 (-4.7%), from €1.5m to €1.5m
- Receivables after one year +€50,000
new in 2025: €50,000
- Receivables within one year -€42,837
down €42,837 (-61.7%), from €69,398 to €26,561
of which Trade receivables: -€51,210
- Tangible fixed assets -€25,592
down €25,592 (-4.6%), from €558,876 to €533,284
of which Leasing and similar rights: -€14,564
- Reserves -€145,731
down €145,731 (-6.6%), from €2.2m to €2.0m
- Other debts -€128,193
down €128,193 (-93.8%), from €136,717 to €8,525
- Tax, wage and social debts -€47,960
down €47,960 (-91.5%), from €52,406 to €4,446
of which Taxes: -€50,660
- Debts after one year -€25,484
no longer reported in 2025 (was €25,484)
- Gross operating margin -€309,067
down €309,067 (-88.3%), from €349,986 to €40,919
- Taxes -€45,527
down €45,527, from €37,154 to -€8,373
- Financial income +€21,860
up €21,860 (+148.7%), from €14,700 to €36,561
- Depreciation +€8,532
up €8,532 (+15.8%), from €53,901 to €62,434
- Other operating charges +€5,693
up €5,693 (+78.0%), from €7,295 to €12,988
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 | €2,454,607 | €2,101,238 | -€353,369 | -14.4% |
| Fixed assets | 21/28 | €558,876 | €533,284 | -€25,592 | -4.6% |
| Tangible fixed assets | 22/27 | €558,876 | €533,284 | -€25,592 | -4.6% |
| Land and buildings | 22 | €481,941 | €471,967 | -€9,974 | -2.1% |
| Plant, machinery and equipment | 23 | €3,050 | €2,781 | -€269 | -8.8% |
| Furniture and vehicles | 24 | €11,804 | €11,019 | -€785 | -6.6% |
| Leasing and similar rights | 25 | €62,080 | €47,516 | -€14,564 | -23.5% |
| Current assets | 29/58 | €1,895,731 | €1,567,955 | -€327,777 | -17.3% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €69,398 | €26,561 | -€42,837 | -61.7% |
| Trade receivables | 40 | €69,360 | €18,150 | -€51,210 | -73.8% |
| Other amounts receivable | 41 | €38 | €8,411 | +€8,373 | +22328.6% |
| Current investments | 50/53 | €1,527,642 | €1,455,724 | -€71,917 | -4.7% |
| Cash at bank and in hand | 54/58 | €44,948 | €34,294 | -€10,654 | -23.7% |
| Deferred charges and accrued income | 490/1 | €253,744 | €1,376 | -€252,368 | -99.5% |
| Total equity and liabilities | 10/49 | €2,454,607 | €2,101,238 | -€353,369 | -14.4% |
| Equity | 10/15 | €2,201,629 | €2,055,898 | -€145,731 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,195,429 | €2,049,698 | -€145,731 | -6.6% |
| Distributable reserves | 133 | €2,195,429 | €2,049,698 | -€145,731 | -6.6% |
| Amounts payable | 17/49 | €252,978 | €45,341 | -€207,637 | -82.1% |
| Amounts payable after more than one year | 17 | €25,484 | - | -€25,484 | |
| Financial debts | 170/4 | €25,484 | - | -€25,484 | |
| Amounts payable within one year | 42/48 | €224,832 | €45,341 | -€179,492 | -79.8% |
| Current portion of amounts payable after more than one year | 42 | €25,239 | €25,484 | +€244 | +1.0% |
| Financial debts | 43 | €2,196 | - | -€2,196 | |
| Other loans | 439 | €2,196 | - | -€2,196 | |
| Trade debts | 44 | €2,223 | €6,886 | +€4,663 | +209.7% |
| Suppliers | 440/4 | €2,223 | €6,886 | +€4,663 | +209.7% |
| Advances received on contracts in progress | 46 | €6,050 | - | -€6,050 | |
| Taxes, remuneration and social security | 45 | €52,406 | €4,446 | -€47,960 | -91.5% |
| Taxes | 450/3 | €52,406 | €1,746 | -€50,660 | -96.7% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €136,717 | €8,525 | -€128,193 | -93.8% |
| Accrued charges and deferred income | 492/3 | €2,662 | - | -€2,662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,901 | €62,434 | +€8,532 | +15.8% |
| Other operating charges | 640/8 | €7,295 | €12,988 | +€5,693 | +78.0% |
| Gross operating margin | 9900 | €349,986 | €40,919 | -€309,067 | -88.3% |
| Operating profit (loss) | 9901 | €288,789 | -€34,502 | -€323,292 | |
| Financial income | 75/76B | €14,700 | €36,561 | +€21,860 | +148.7% |
| Recurring financial income | 75 | €14,700 | €36,561 | +€21,860 | +148.7% |
| Financial charges | 65/66B | €8,527 | €11,971 | +€3,444 | +40.4% |
| Recurring financial charges | 65 | €8,527 | €11,971 | +€3,444 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €294,963 | -€9,913 | -€304,875 | |
| Income taxes | 67/77 | €37,154 | -€8,373 | -€45,527 | |
| Profit (loss) for the period | 9904 | €257,809 | -€1,539 | -€259,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €257,809 | -€1,539 | -€259,349 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.