AMERYS: 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.
AMERYS
Largest movements
- Cash -€75,662
down €75,662 (-89.9%), from €84,151 to €8,489
mainly Net result for the year (-€58,704) and Investment in fixed assets (net) (-€44,220)
- Receivables within one year +€28,900
up €28,900 (+46.4%), from €62,316 to €91,217
of which Other amounts receivable: +€50,589
- Tangible fixed assets +€15,870
up €15,870 (+8.1%), from €194,770 to €210,639
of which Leasing and similar rights: +€34,527
- Deferred charges and accrued income -€3,476
no longer reported in 2025 (was €3,476)
- Profit (loss) carried forward -€58,704
down €58,704 (-227%), from -€25,872 to -€84,576
- Debts after one year +€17,626
up €17,626 (+25.3%), from €69,688 to €87,314
- Tax, wage and social debts -€8,553
down €8,553 (-72.1%), from €11,871 to €3,317
- Current portion of long-term debt +€7,239
up €7,239 (+75.3%), from €9,614 to €16,854
- Trade debts +€5,559
up €5,559 (+145%), from €3,828 to €9,386
- Gross operating margin -€42,363
down €42,363, from €15,692 to -€26,671
- Other operating charges -€5,512
down €5,512 (-54.1%), from €10,197 to €4,685
- Financial income +€2,528
up €2,528 (+337%), from €751 to €3,279
- Depreciation -€1,910
down €1,910 (-6.3%), from €30,260 to €28,350
- Financial charges +€489
up €489 (+29.4%), from €1,662 to €2,150
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 | €344,898 | €310,530 | -€34,368 | -10.0% |
| Fixed assets | 21/28 | €194,955 | €210,824 | +€15,870 | +8.1% |
| Tangible fixed assets | 22/27 | €194,770 | €210,639 | +€15,870 | +8.1% |
| Land and buildings | 22 | €184,625 | €163,514 | -€21,112 | -11.4% |
| Plant, machinery and equipment | 23 | €10,144 | €8,164 | -€1,981 | -19.5% |
| Furniture and vehicles | 24 | - | €4,436 | +€4,436 | |
| Leasing and similar rights | 25 | - | €34,527 | +€34,527 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €149,943 | €99,705 | -€50,238 | -33.5% |
| Amounts receivable within one year | 40/41 | €62,316 | €91,217 | +€28,900 | +46.4% |
| Trade receivables | 40 | €33,248 | €11,559 | -€21,689 | -65.2% |
| Other amounts receivable | 41 | €29,068 | €79,657 | +€50,589 | +174% |
| Cash at bank and in hand | 54/58 | €84,151 | €8,489 | -€75,662 | -89.9% |
| Deferred charges and accrued income | 490/1 | €3,476 | - | -€3,476 | |
| Total equity and liabilities | 10/49 | €344,898 | €310,530 | -€34,368 | -10.0% |
| Equity | 10/15 | €223,858 | €165,154 | -€58,704 | -26.2% |
| Contributions | 10/11 | €181,100 | €181,100 | = | 0.0% |
| Reserves | 13 | €68,630 | €68,630 | = | 0.0% |
| Distributable reserves | 133 | €68,630 | €68,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,872 | -€84,576 | -€58,704 | -227% |
| Amounts payable | 17/49 | €121,040 | €145,376 | +€24,336 | +20.1% |
| Amounts payable after more than one year | 17 | €69,688 | €87,314 | +€17,626 | +25.3% |
| Financial debts | 170/4 | €69,688 | €87,314 | +€17,626 | +25.3% |
| Amounts payable within one year | 42/48 | €51,352 | €58,062 | +€6,710 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €9,614 | €16,854 | +€7,239 | +75.3% |
| Trade debts | 44 | €3,828 | €9,386 | +€5,559 | +145% |
| Suppliers | 440/4 | €3,828 | €9,386 | +€5,559 | +145% |
| Taxes, remuneration and social security | 45 | €11,871 | €3,317 | -€8,553 | -72.1% |
| Taxes | 450/3 | €11,871 | €3,317 | -€8,553 | -72.1% |
| Other amounts payable | 47/48 | €26,039 | €28,505 | +€2,465 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,260 | €28,350 | -€1,910 | -6.3% |
| Other operating charges | 640/8 | €10,197 | €4,685 | -€5,512 | -54.1% |
| Gross operating margin | 9900 | €15,692 | -€26,671 | -€42,363 | |
| Operating profit (loss) | 9901 | -€24,766 | -€59,706 | -€34,940 | -141% |
| Financial income | 75/76B | €751 | €3,279 | +€2,528 | +337% |
| Recurring financial income | 75 | €751 | €3,279 | +€2,528 | +337% |
| Financial charges | 65/66B | €1,662 | €2,150 | +€489 | +29.4% |
| Recurring financial charges | 65 | €1,662 | €2,150 | +€489 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,677 | -€58,577 | -€32,901 | -128% |
| Income taxes | 67/77 | €195 | €127 | -€68 | -35.0% |
| Profit (loss) for the period | 9904 | -€25,872 | -€58,704 | -€32,832 | -127% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,872 | -€58,704 | -€32,832 | -127% |
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 16 October 2026 via checked.be.