AMERPIE: 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.
AMERPIE
Largest movements
- Cash +€2,310
up €2,310 (+1135.7%), from €203 to €2,514
mainly Trade debts (+€6,388) and Depreciation (+€1,714)
- Tangible fixed assets -€1,714
down €1,714 (-30.8%), from €5,559 to €3,845
of which Furniture and vehicles: -€1,450
- Receivables within one year -€1,114
down €1,114 (-37.7%), from €2,953 to €1,840
of which Trade receivables: -€817
- Deferred charges and accrued income +€119
up €119 (+187.9%), from €64 to €183
- Trade debts +€6,388
up €6,388 (+620176.7%), from €1 to €6,389
- Other debts -€3,779
down €3,779 (-93.2%), from €4,056 to €277
- Profit (loss) carried forward -€3,386
down €3,386 (-262.9%), from -€1,288 to -€4,674
- Accrued charges and deferred income +€242
new in 2025: €242
- Tax, wage and social debts +€137
new in 2025: €137
- Gross operating margin -€3,210
down €3,210, from €2,259 to -€951
- Other operating charges -€683
down €683 (-50.5%), from €1,353 to €670
- Depreciation -€398
down €398 (-18.8%), from €2,112 to €1,714
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 | €8,779 | €8,381 | -€398 | -4.5% |
| Fixed assets | 21/28 | €5,559 | €3,845 | -€1,714 | -30.8% |
| Tangible fixed assets | 22/27 | €5,559 | €3,845 | -€1,714 | -30.8% |
| Plant, machinery and equipment | 23 | €929 | €664 | -€264 | -28.5% |
| Furniture and vehicles | 24 | €4,630 | €3,180 | -€1,450 | -31.3% |
| Current assets | 29/58 | €3,220 | €4,536 | +€1,316 | +40.9% |
| Amounts receivable within one year | 40/41 | €2,953 | €1,840 | -€1,114 | -37.7% |
| Trade receivables | 40 | €2,489 | €1,672 | -€817 | -32.8% |
| Other amounts receivable | 41 | €465 | €168 | -€297 | -63.9% |
| Cash at bank and in hand | 54/58 | €203 | €2,514 | +€2,310 | +1135.7% |
| Deferred charges and accrued income | 490/1 | €64 | €183 | +€119 | +187.9% |
| Total equity and liabilities | 10/49 | €8,779 | €8,381 | -€398 | -4.5% |
| Equity | 10/15 | €4,722 | €1,336 | -€3,386 | -71.7% |
| Contributions | 10/11 | €6,010 | €6,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,288 | -€4,674 | -€3,386 | -262.9% |
| Amounts payable | 17/49 | €4,057 | €7,044 | +€2,987 | +73.6% |
| Amounts payable within one year | 42/48 | €4,057 | €6,803 | +€2,746 | +67.7% |
| Trade debts | 44 | €1 | €6,389 | +€6,388 | +620176.7% |
| Suppliers | 440/4 | €1 | €6,389 | +€6,388 | +620176.7% |
| Taxes, remuneration and social security | 45 | - | €137 | +€137 | |
| Taxes | 450/3 | - | €137 | +€137 | |
| Other amounts payable | 47/48 | €4,056 | €277 | -€3,779 | -93.2% |
| Accrued charges and deferred income | 492/3 | - | €242 | +€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,112 | €1,714 | -€398 | -18.8% |
| Other operating charges | 640/8 | €1,353 | €670 | -€683 | -50.5% |
| Gross operating margin | 9900 | €2,259 | -€951 | -€3,210 | |
| Operating profit (loss) | 9901 | -€1,206 | -€3,335 | -€2,129 | -176.5% |
| Financial income | 75/76B | €23 | €40 | +€16 | +70.4% |
| Recurring financial income | 75 | €23 | €40 | +€16 | +70.4% |
| Financial charges | 65/66B | €105 | €90 | -€15 | -14.0% |
| Recurring financial charges | 65 | €105 | €90 | -€15 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,288 | -€3,386 | -€2,098 | -162.9% |
| Profit (loss) for the period | 9904 | -€1,288 | -€3,386 | -€2,098 | -162.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,288 | -€3,386 | -€2,098 | -162.9% |
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 8 October 2026 via checked.be.