AMETHYS CONSULTANT: 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.
AMETHYS CONSULTANT
Largest movements
- Cash +€31,968
up €31,968 (+950%), from €3,364 to €35,332
mainly Net result for the year (+€39,490) and Investment in fixed assets (net) (+€5,654)
- Tangible fixed assets -€5,654
no longer reported in 2025 (was €5,654)
- Receivables within one year -€4,164
down €4,164 (-8.5%), from €48,776 to €44,612
of which Trade receivables: -€4,000
- Profit (loss) carried forward +€39,490
up €39,490 (+61.9%), from €63,785 to €103,275
- Other debts -€21,000
no longer reported in 2025 (was €21,000)
- Tax, wage and social debts +€3,407
up €3,407 (+114%), from €2,990 to €6,397
of which Taxes: +€3,387
- Gross operating margin +€13,610
up €13,610 (+50.8%), from €26,792 to €40,402
- Other operating charges -€1,688
down €1,688 (-82.6%), from €2,043 to €355
- Depreciation -€942
no longer reported in 2025 (was €942)
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 | €108,319 | €130,469 | +€22,150 | +20.4% |
| Fixed assets | 21/28 | €56,179 | €50,525 | -€5,654 | -10.1% |
| Tangible fixed assets | 22/27 | €5,654 | - | -€5,654 | |
| Furniture and vehicles | 24 | €5,654 | - | -€5,654 | |
| Financial fixed assets | 28 | €50,525 | €50,525 | = | 0.0% |
| Current assets | 29/58 | €52,140 | €79,944 | +€27,803 | +53.3% |
| Amounts receivable within one year | 40/41 | €48,776 | €44,612 | -€4,164 | -8.5% |
| Trade receivables | 40 | €16,080 | €12,080 | -€4,000 | -24.9% |
| Other amounts receivable | 41 | €32,696 | €32,532 | -€164 | -0.5% |
| Cash at bank and in hand | 54/58 | €3,364 | €35,332 | +€31,968 | +950% |
| Total equity and liabilities | 10/49 | €108,319 | €130,469 | +€22,150 | +20.4% |
| Equity | 10/15 | €84,245 | €123,735 | +€39,490 | +46.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,785 | €103,275 | +€39,490 | +61.9% |
| Amounts payable | 17/49 | €24,074 | €6,734 | -€17,340 | -72.0% |
| Amounts payable within one year | 42/48 | €24,074 | €6,734 | -€17,340 | -72.0% |
| Trade debts | 44 | €84 | €336 | +€252 | +300% |
| Suppliers | 440/4 | €84 | €336 | +€252 | +300% |
| Taxes, remuneration and social security | 45 | €2,990 | €6,397 | +€3,407 | +114% |
| Taxes | 450/3 | €529 | €3,916 | +€3,387 | +641% |
| Remuneration and social security | 454/9 | €2,461 | €2,481 | +€20 | +0.8% |
| Other amounts payable | 47/48 | €21,000 | - | -€21,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €942 | - | -€942 | |
| Other operating charges | 640/8 | €2,043 | €355 | -€1,688 | -82.6% |
| Gross operating margin | 9900 | €26,792 | €40,402 | +€13,610 | +50.8% |
| Operating profit (loss) | 9901 | €23,807 | €40,046 | +€16,239 | +68.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +33.3% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +33.3% |
| Financial charges | 65/66B | €254 | €232 | -€22 | -8.8% |
| Recurring financial charges | 65 | €254 | €232 | -€22 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €23,553 | €39,815 | +€16,262 | +69.0% |
| Income taxes | 67/77 | €267 | €325 | +€58 | +21.6% |
| Profit (loss) for the period | 9904 | €23,286 | €39,490 | +€16,204 | +69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,286 | €39,490 | +€16,204 | +69.6% |
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 20 October 2026 via checked.be.