AMETHIST GROUP: 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.
AMETHIST GROUP
Largest movements
- Receivables after one year -€128,000
no longer reported in 2025 (was €128,000)
- Cash -€119,380
down €119,380 (-88.8%), from €134,437 to €15,057
mainly Contributions, distributions and other (-€314,566) and Tax, wage and social debts (-€39,395)
- Tangible fixed assets -€23,284
down €23,284 (-88.0%), from €26,460 to €3,176
of which Furniture and vehicles: -€22,500
- Reserves -€192,795
down €192,795 (-96.6%), from €199,566 to €6,771
- Tax, wage and social debts -€39,395
down €39,395 (-95.6%), from €41,192 to €1,796
- Short-term financial debts -€18,000
no longer reported in 2025 (was €18,000)
- Current portion of long-term debt -€10,405
down €10,405 (-58.4%), from €17,820 to €7,415
- Debts after one year -€7,415
down €7,415 (-92.2%), from €8,041 to €626
- Depreciation -€11,239
down €11,239 (-90.3%), from €12,445 to €1,206
- Gross operating margin +€10,331
up €10,331 (+6.6%), from €155,675 to €166,006
- Taxes +€4,523
up €4,523 (+14.6%), from €31,040 to €35,563
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 | €291,232 | €21,951 | -€269,281 | -92.5% |
| Fixed assets | 21/28 | €26,460 | €3,176 | -€23,284 | -88.0% |
| Tangible fixed assets | 22/27 | €26,460 | €3,176 | -€23,284 | -88.0% |
| Furniture and vehicles | 24 | €22,970 | €470 | -€22,500 | -98.0% |
| Other tangible fixed assets | 26 | €3,491 | €2,707 | -€784 | -22.5% |
| Current assets | 29/58 | €264,772 | €18,775 | -€245,997 | -92.9% |
| Amounts receivable after more than one year | 29 | €128,000 | - | -€128,000 | |
| Other amounts receivable | 291 | €128,000 | - | -€128,000 | |
| Amounts receivable within one year | 40/41 | €2,060 | €2,468 | +€409 | +19.8% |
| Trade receivables | 40 | €1,876 | €2,468 | +€592 | +31.6% |
| Other amounts receivable | 41 | €184 | - | -€184 | |
| Cash at bank and in hand | 54/58 | €134,437 | €15,057 | -€119,380 | -88.8% |
| Deferred charges and accrued income | 490/1 | €275 | €1,249 | +€974 | +355% |
| Total equity and liabilities | 10/49 | €291,232 | €21,951 | -€269,281 | -92.5% |
| Equity | 10/15 | €204,566 | €11,771 | -€192,795 | -94.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €199,566 | €6,771 | -€192,795 | -96.6% |
| Distributable reserves | 133 | €199,566 | €6,771 | -€192,795 | -96.6% |
| Amounts payable | 17/49 | €86,666 | €10,180 | -€76,486 | -88.3% |
| Amounts payable after more than one year | 17 | €8,041 | €626 | -€7,415 | -92.2% |
| Financial debts | 170/4 | €8,041 | €626 | -€7,415 | -92.2% |
| Amounts payable within one year | 42/48 | €78,624 | €9,553 | -€69,071 | -87.8% |
| Current portion of amounts payable after more than one year | 42 | €17,820 | €7,415 | -€10,405 | -58.4% |
| Financial debts | 43 | €18,000 | - | -€18,000 | |
| Other loans | 439 | €18,000 | - | -€18,000 | |
| Trade debts | 44 | €1,462 | €305 | -€1,157 | -79.2% |
| Suppliers | 440/4 | €1,462 | €305 | -€1,157 | -79.2% |
| Taxes, remuneration and social security | 45 | €41,192 | €1,796 | -€39,395 | -95.6% |
| Taxes | 450/3 | €41,192 | €1,796 | -€39,395 | -95.6% |
| Other amounts payable | 47/48 | €150 | €37 | -€113 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,445 | €1,206 | -€11,239 | -90.3% |
| Other operating charges | 640/8 | €688 | €1,565 | +€876 | +127% |
| Non-recurring operating charges | 66A | - | €4,078 | +€4,078 | |
| Gross operating margin | 9900 | €155,675 | €166,006 | +€10,331 | +6.6% |
| Operating profit (loss) | 9901 | €142,542 | €159,158 | +€16,616 | +11.7% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,638 | €1,831 | +€193 | +11.8% |
| Recurring financial charges | 65 | €1,638 | €1,831 | +€193 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €140,903 | €157,334 | +€16,431 | +11.7% |
| Income taxes | 67/77 | €31,040 | €35,563 | +€4,523 | +14.6% |
| Profit (loss) for the period | 9904 | €109,863 | €121,771 | +€11,908 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,863 | €121,771 | +€11,908 | +10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.