Améro: 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.
Améro
Largest movements
- Current investments +€42,451
up €42,451 (+81.6%), from €52,011 to €94,462
- Tangible fixed assets +€24,736
up €24,736 (+450.8%), from €5,487 to €30,223
- Cash +€8,585
up €8,585 (+10.7%), from €80,379 to €88,964
mainly Net result for the year (+€73,845) and Other debts (+€50,518)
- Receivables within one year -€3,347
down €3,347 (-30.3%), from €11,056 to €7,709
of which Trade receivables: -€10,000
- Other debts +€50,518
up €50,518 (+1355.0%), from €3,728 to €54,246
- Reserves +€15,021
up €15,021 (+10.8%), from €139,114 to €154,135
- Tax, wage and social debts +€8,714
up €8,714 (+780.3%), from €1,117 to €9,831
of which Taxes: +€8,570
- Gross operating margin +€12,895
up €12,895 (+13.8%), from €93,202 to €106,097
- Depreciation +€5,475
up €5,475 (+260.7%), from €2,100 to €7,575
- Taxes -€2,792
down €2,792 (-10.9%), from €25,655 to €22,863
- Financial charges -€2,420
down €2,420 (-76.0%), from €3,182 to €763
of which Non-recurring financial charges: -€1,769
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,910 | €222,231 | +€72,321 | +48.2% |
| Fixed assets | 21/28 | €5,487 | €30,223 | +€24,736 | +450.8% |
| Tangible fixed assets | 22/27 | €5,487 | €30,223 | +€24,736 | +450.8% |
| Furniture and vehicles | 24 | €5,487 | €30,223 | +€24,736 | +450.8% |
| Current assets | 29/58 | €144,423 | €192,008 | +€47,585 | +32.9% |
| Amounts receivable within one year | 40/41 | €11,056 | €7,709 | -€3,347 | -30.3% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €1,056 | €7,709 | +€6,653 | +630.1% |
| Current investments | 50/53 | €52,011 | €94,462 | +€42,451 | +81.6% |
| Cash at bank and in hand | 54/58 | €80,379 | €88,964 | +€8,585 | +10.7% |
| Deferred charges and accrued income | 490/1 | €977 | €872 | -€105 | -10.7% |
| Total equity and liabilities | 10/49 | €149,910 | €222,231 | +€72,321 | +48.2% |
| Equity | 10/15 | €141,614 | €156,635 | +€15,021 | +10.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €139,114 | €154,135 | +€15,021 | +10.8% |
| Distributable reserves | 133 | €139,114 | €154,135 | +€15,021 | +10.8% |
| Amounts payable | 17/49 | €8,296 | €65,596 | +€57,300 | +690.7% |
| Amounts payable within one year | 42/48 | €8,296 | €65,596 | +€57,300 | +690.7% |
| Trade debts | 44 | €3,451 | €1,519 | -€1,932 | -56.0% |
| Suppliers | 440/4 | €3,451 | €1,519 | -€1,932 | -56.0% |
| Taxes, remuneration and social security | 45 | €1,117 | €9,831 | +€8,714 | +780.3% |
| Taxes | 450/3 | €1,117 | €9,687 | +€8,570 | +767.4% |
| Remuneration and social security | 454/9 | - | €144 | +€144 | |
| Other amounts payable | 47/48 | €3,728 | €54,246 | +€50,518 | +1355.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €7,575 | +€5,475 | +260.7% |
| Other operating charges | 640/8 | €883 | €1,052 | +€168 | +19.1% |
| Gross operating margin | 9900 | €93,202 | €106,097 | +€12,895 | +13.8% |
| Operating profit (loss) | 9901 | €90,218 | €97,470 | +€7,252 | +8.0% |
| Financial charges | 65/66B | €3,182 | €763 | -€2,420 | -76.0% |
| Recurring financial charges | 65 | €1,413 | €763 | -€651 | -46.1% |
| Non-recurring financial charges | 66B | €1,769 | - | -€1,769 | |
| Profit (loss) for the period before taxes | 9903 | €87,036 | €96,708 | +€9,672 | +11.1% |
| Income taxes | 67/77 | €25,655 | €22,863 | -€2,792 | -10.9% |
| Profit (loss) for the period | 9904 | €61,381 | €73,845 | +€12,464 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,381 | €73,845 | +€12,464 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.