AMETA: 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.
AMETA
Largest movements
- Cash -€115,694
down €115,694 (-28.0%), from €412,549 to €296,855
mainly Trade debts (-€51,933) and Current portion of long-term debt (-€50,169)
- Tangible fixed assets -€32,350
down €32,350 (-7.8%), from €415,880 to €383,530
of which Plant, machinery and equipment: -€36,369
- Deferred charges and accrued income +€12,030
up €12,030 (+111%), from €10,843 to €22,873
- Trade debts -€51,933
down €51,933 (-33.4%), from €155,488 to €103,556
- Current portion of long-term debt -€50,169
down €50,169 (-51.5%), from €97,486 to €47,316
- Debts after one year -€47,316
down €47,316 (-35.9%), from €131,716 to €84,400
- Reserves +€42,086
up €42,086 (+8.1%), from €517,613 to €559,698
of which Distributable reserves: +€42,086
- Tax, wage and social debts -€40,497
down €40,497 (-39.2%), from €103,265 to €62,768
of which Taxes: -€25,872
- Gross operating margin -€58,867
down €58,867 (-11.5%), from €513,527 to €454,660
- Staff costs -€15,604
down €15,604 (-5.3%), from €293,489 to €277,885
- Taxes -€11,563
down €11,563 (-30.2%), from €38,303 to €26,740
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 | €1,140,029 | €1,010,565 | -€129,463 | -11.4% |
| Fixed assets | 21/28 | €425,325 | €393,150 | -€32,175 | -7.6% |
| Tangible fixed assets | 22/27 | €415,880 | €383,530 | -€32,350 | -7.8% |
| Land and buildings | 22 | €145,040 | €140,904 | -€4,136 | -2.9% |
| Plant, machinery and equipment | 23 | €268,465 | €232,095 | -€36,369 | -13.5% |
| Furniture and vehicles | 24 | €2,376 | €6,495 | +€4,119 | +173% |
| Other tangible fixed assets | 26 | - | €4,036 | +€4,036 | |
| Financial fixed assets | 28 | €9,445 | €9,620 | +€175 | +1.9% |
| Current assets | 29/58 | €714,703 | €617,415 | -€97,288 | -13.6% |
| Stocks and contracts in progress | 3 | €249,342 | €254,129 | +€4,787 | +1.9% |
| Stocks | 30/36 | €249,342 | €254,129 | +€4,787 | +1.9% |
| Amounts receivable within one year | 40/41 | €41,970 | €43,558 | +€1,588 | +3.8% |
| Trade receivables | 40 | €11,379 | €15,038 | +€3,659 | +32.2% |
| Other amounts receivable | 41 | €30,591 | €28,520 | -€2,071 | -6.8% |
| Cash at bank and in hand | 54/58 | €412,549 | €296,855 | -€115,694 | -28.0% |
| Deferred charges and accrued income | 490/1 | €10,843 | €22,873 | +€12,030 | +111% |
| Total equity and liabilities | 10/49 | €1,140,029 | €1,010,565 | -€129,463 | -11.4% |
| Equity | 10/15 | €558,013 | €600,098 | +€42,086 | +7.5% |
| Contributions | 10/11 | €40,400 | €40,400 | = | 0.0% |
| Reserves | 13 | €517,613 | €559,698 | +€42,086 | +8.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €517,613 | €559,698 | +€42,086 | +8.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €582,016 | €410,467 | -€171,549 | -29.5% |
| Amounts payable after more than one year | 17 | €131,716 | €84,400 | -€47,316 | -35.9% |
| Financial debts | 170/4 | €131,716 | €84,400 | -€47,316 | -35.9% |
| Amounts payable within one year | 42/48 | €450,300 | €323,428 | -€126,872 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €97,486 | €47,316 | -€50,169 | -51.5% |
| Trade debts | 44 | €155,488 | €103,556 | -€51,933 | -33.4% |
| Suppliers | 440/4 | €155,488 | €103,556 | -€51,933 | -33.4% |
| Taxes, remuneration and social security | 45 | €103,265 | €62,768 | -€40,497 | -39.2% |
| Taxes | 450/3 | €46,064 | €20,191 | -€25,872 | -56.2% |
| Remuneration and social security | 454/9 | €57,201 | €42,577 | -€14,625 | -25.6% |
| Other amounts payable | 47/48 | €94,061 | €109,788 | +€15,727 | +16.7% |
| Accrued charges and deferred income | 492/3 | - | €2,640 | +€2,640 | |
| Remuneration, social security and pensions | 62 | €293,489 | €277,885 | -€15,604 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,079 | €67,752 | +€4,673 | +7.4% |
| Other operating charges | 640/8 | €7,384 | €7,602 | +€218 | +3.0% |
| Gross operating margin | 9900 | €513,527 | €454,660 | -€58,867 | -11.5% |
| Operating profit (loss) | 9901 | €149,576 | €101,422 | -€48,154 | -32.2% |
| Financial income | 75/76B | €353 | €276 | -€77 | -21.9% |
| Recurring financial income | 75 | €353 | €276 | -€77 | -21.9% |
| Financial charges | 65/66B | €3,925 | €5,146 | +€1,221 | +31.1% |
| Recurring financial charges | 65 | €3,925 | €5,146 | +€1,221 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €146,004 | €96,552 | -€49,452 | -33.9% |
| Income taxes | 67/77 | €38,303 | €26,740 | -€11,563 | -30.2% |
| Profit (loss) for the period | 9904 | €107,701 | €69,812 | -€37,889 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,701 | €69,812 | -€37,889 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.