AMETHYST MANAGEMENT: 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.
AMETHYST MANAGEMENT
Largest movements
- Cash +€7,517
up €7,517 (+45.4%), from €16,561 to €24,077
mainly Net result for the year (+€34,565) and Receivables within one year (+€7,056)
- Receivables within one year -€7,056
down €7,056 (-24.4%), from €28,882 to €21,826
of which Other amounts receivable: -€5,300
- Deferred charges and accrued income -€3,990
down €3,990 (-98.6%), from €4,046 to €56
- Tangible fixed assets +€2,125
up €2,125 (+84.6%), from €2,511 to €4,636
of which Plant, machinery and equipment: +€2,692
- Trade debts -€2,027
down €2,027 (-59.2%), from €3,422 to €1,395
- Tax, wage and social debts -€712
down €712 (-5.9%), from €12,004 to €11,291
- Accrued charges and deferred income +€706
up €706 (+45.8%), from €1,540 to €2,246
- Other debts +€667
up €667 (+2.0%), from €33,996 to €34,663
- Gross operating margin +€8,932
up €8,932 (+22.7%), from €39,312 to €48,244
- Taxes +€2,650
up €2,650 (+36.1%), from €7,343 to €9,992
- Depreciation +€527
up €527 (+162.0%), from €326 to €853
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.
Cash bridge derived
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 | €52,000 | €50,595 | -€1,405 | -2.7% |
| Fixed assets | 21/28 | €2,511 | €4,636 | +€2,125 | +84.6% |
| Tangible fixed assets | 22/27 | €2,511 | €4,636 | +€2,125 | +84.6% |
| Plant, machinery and equipment | 23 | - | €2,692 | +€2,692 | |
| Furniture and vehicles | 24 | €2,511 | €1,944 | -€567 | -22.6% |
| Current assets | 29/58 | €49,489 | €45,959 | -€3,530 | -7.1% |
| Amounts receivable within one year | 40/41 | €28,882 | €21,826 | -€7,056 | -24.4% |
| Trade receivables | 40 | €22,882 | €21,126 | -€1,756 | -7.7% |
| Other amounts receivable | 41 | €6,000 | €700 | -€5,300 | -88.3% |
| Cash at bank and in hand | 54/58 | €16,561 | €24,077 | +€7,517 | +45.4% |
| Deferred charges and accrued income | 490/1 | €4,046 | €56 | -€3,990 | -98.6% |
| Total equity and liabilities | 10/49 | €52,000 | €50,595 | -€1,405 | -2.7% |
| Equity | 10/15 | €1,038 | €1,000 | -€38 | -3.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38 | - | -€38 | |
| Amounts payable | 17/49 | €50,962 | €49,595 | -€1,367 | -2.7% |
| Amounts payable within one year | 42/48 | €49,422 | €47,349 | -€2,073 | -4.2% |
| Trade debts | 44 | €3,422 | €1,395 | -€2,027 | -59.2% |
| Suppliers | 440/4 | €3,422 | €1,395 | -€2,027 | -59.2% |
| Taxes, remuneration and social security | 45 | €12,004 | €11,291 | -€712 | -5.9% |
| Taxes | 450/3 | €12,004 | €11,291 | -€712 | -5.9% |
| Other amounts payable | 47/48 | €33,996 | €34,663 | +€667 | +2.0% |
| Accrued charges and deferred income | 492/3 | €1,540 | €2,246 | +€706 | +45.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €326 | €853 | +€527 | +162.0% |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Gross operating margin | 9900 | €39,312 | €48,244 | +€8,932 | +22.7% |
| Operating profit (loss) | 9901 | €38,071 | €46,453 | +€8,382 | +22.0% |
| Financial income | 75/76B | €186 | - | -€186 | |
| Recurring financial income | 75 | €186 | - | -€186 | |
| Financial charges | 65/66B | €2,343 | €1,895 | -€448 | -19.1% |
| Recurring financial charges | 65 | €2,343 | €1,895 | -€448 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €35,914 | €44,558 | +€8,644 | +24.1% |
| Income taxes | 67/77 | €7,343 | €9,992 | +€2,650 | +36.1% |
| Profit (loss) for the period | 9904 | €28,572 | €34,565 | +€5,994 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,572 | €34,565 | +€5,994 | +21.0% |
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 11 October 2026 via checked.be.