AMETHIEST: 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.
AMETHIEST
Largest movements
- Tangible fixed assets +€538,791
up €538,791 (+683.9%), from €78,778 to €617,569
of which Land and buildings: +€529,086
- Reserves +€254,678
up €254,678 (+144.5%), from €176,305 to €430,983
of which Distributable reserves: +€254,678
- Other debts +€200,998
up €200,998 (+14959.6%), from €1,344 to €202,342
- Tax, wage and social debts +€89,102
new in 2024: €89,102
- Gross operating margin +€404,617
up €404,617, from -€4,838 to €399,779
- Taxes +€89,102
new in 2024: €89,102
- Depreciation +€29,193
up €29,193 (+265.6%), from €10,990 to €40,182
- Other operating charges +€5,675
up €5,675 (+77.2%), from €7,347 to €13,022
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 | €204,411 | €745,559 | +€541,148 | +264.7% |
| Fixed assets | 21/28 | €78,778 | €617,569 | +€538,791 | +683.9% |
| Tangible fixed assets | 22/27 | €78,778 | €617,569 | +€538,791 | +683.9% |
| Land and buildings | 22 | €74,058 | €603,144 | +€529,086 | +714.4% |
| Plant, machinery and equipment | 23 | €506 | €506 | = | 0.0% |
| Furniture and vehicles | 24 | €4,214 | €13,919 | +€9,705 | +230.3% |
| Current assets | 29/58 | €125,633 | €127,991 | +€2,357 | +1.9% |
| Amounts receivable within one year | 40/41 | €109,229 | €113,524 | +€4,295 | +3.9% |
| Trade receivables | 40 | €2,389 | €0 | -€2,389 | -100.0% |
| Other amounts receivable | 41 | €106,839 | €113,524 | +€6,685 | +6.3% |
| Cash at bank and in hand | 54/58 | €11,151 | €9,213 | -€1,938 | -17.4% |
| Deferred charges and accrued income | 490/1 | €5,254 | €5,254 | = | 0.0% |
| Total equity and liabilities | 10/49 | €204,411 | €745,559 | +€541,148 | +264.7% |
| Equity | 10/15 | €194,897 | €449,575 | +€254,678 | +130.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €176,305 | €430,983 | +€254,678 | +144.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €176,305 | €430,983 | +€254,678 | +144.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €9,515 | €295,985 | +€286,470 | +3010.9% |
| Amounts payable within one year | 42/48 | €7,703 | €294,628 | +€286,925 | +3725.0% |
| Trade debts | 44 | €6,359 | €3,184 | -€3,175 | -49.9% |
| Suppliers | 440/4 | €6,359 | €3,184 | -€3,175 | -49.9% |
| Taxes, remuneration and social security | 45 | - | €89,102 | +€89,102 | |
| Taxes | 450/3 | - | €89,102 | +€89,102 | |
| Other amounts payable | 47/48 | €1,344 | €202,342 | +€200,998 | +14959.6% |
| Accrued charges and deferred income | 492/3 | €1,812 | €1,357 | -€455 | -25.1% |
| Non-recurring operating income | 76A | - | €408,169 | +€408,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | €40,182 | +€29,193 | +265.6% |
| Other operating charges | 640/8 | €7,347 | €13,022 | +€5,675 | +77.2% |
| Gross operating margin | 9900 | -€4,838 | €399,779 | +€404,617 | |
| Operating profit (loss) | 9901 | -€23,175 | €346,575 | +€369,750 | |
| Financial charges | 65/66B | €291 | €2,795 | +€2,504 | +860.8% |
| Recurring financial charges | 65 | €291 | €2,795 | +€2,504 | +860.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,466 | €343,780 | +€367,246 | |
| Transfer from deferred taxes | 780 | €97 | €0 | -€97 | -100.0% |
| Income taxes | 67/77 | - | €89,102 | +€89,102 | |
| Profit (loss) for the period | 9904 | -€23,369 | €254,678 | +€278,046 | |
| Transfer from tax-exempt reserves | 789 | €176 | €0 | -€176 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,192 | €254,678 | +€277,870 |
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 2 October 2026 via checked.be.