Améthyste: 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.
Améthyste
Largest movements
- Stocks and contracts +€150,000
up €150,000 (+8.2%), from €1.8m to €2.0m
- Cash -€76,634
down €76,634 (-99.9%), from €76,676 to €42
mainly Trade debts (-€187,260) and Stocks and contracts (-€150,000)
- Receivables within one year +€64,178
up €64,178 (+6417.8%), from €1,000 to €65,178
of which Other amounts receivable: +€62,000
- Short-term financial debts +€272,534
up €272,534 (+17.7%), from €1.5m to €1.8m
- Trade debts -€187,260
down €187,260 (-76.5%), from €244,634 to €57,374
- Tax, wage and social debts +€49,014
up €49,014 (+311.3%), from €15,744 to €64,758
- Gross operating margin -€12,011
down €12,011 (-16.4%), from €73,425 to €61,413
- Financial charges -€8,144
down €8,144 (-16.0%), from €50,940 to €42,796
- Taxes -€2,872
down €2,872 (-34.0%), from €8,457 to €5,584
- Other operating charges -€1,393
down €1,393 (-53.3%), from €2,611 to €1,218
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 | €1,914,250 | €2,051,220 | +€136,970 | +7.2% |
| Fixed assets | 21/28 | €51 | €0 | -€51 | -100.0% |
| Tangible fixed assets | 22/27 | €51 | €0 | -€51 | -100.0% |
| Furniture and vehicles | 24 | €51 | €0 | -€51 | -100.0% |
| Current assets | 29/58 | €1,914,199 | €2,051,220 | +€137,021 | +7.2% |
| Stocks and contracts in progress | 3 | €1,836,000 | €1,986,000 | +€150,000 | +8.2% |
| Stocks | 30/36 | €1,836,000 | €1,986,000 | +€150,000 | +8.2% |
| Amounts receivable within one year | 40/41 | €1,000 | €65,178 | +€64,178 | +6417.8% |
| Trade receivables | 40 | €1,000 | €3,178 | +€2,178 | +217.8% |
| Other amounts receivable | 41 | - | €62,000 | +€62,000 | |
| Cash at bank and in hand | 54/58 | €76,676 | €42 | -€76,634 | -99.9% |
| Deferred charges and accrued income | 490/1 | €523 | - | -€523 | |
| Total equity and liabilities | 10/49 | €1,914,250 | €2,051,220 | +€136,970 | +7.2% |
| Equity | 10/15 | €67,584 | €74,348 | +€6,764 | +10.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,584 | €69,348 | +€6,764 | +10.8% |
| Amounts payable | 17/49 | €1,846,666 | €1,976,872 | +€130,206 | +7.1% |
| Amounts payable within one year | 42/48 | €1,846,666 | €1,976,872 | +€130,206 | +7.1% |
| Financial debts | 43 | €1,537,103 | €1,809,637 | +€272,534 | +17.7% |
| Credit institutions | 430/8 | €1,537,103 | €1,809,637 | +€272,534 | +17.7% |
| Trade debts | 44 | €244,634 | €57,374 | -€187,260 | -76.5% |
| Suppliers | 440/4 | €244,634 | €57,374 | -€187,260 | -76.5% |
| Taxes, remuneration and social security | 45 | €15,744 | €64,758 | +€49,014 | +311.3% |
| Taxes | 450/3 | €15,744 | €64,758 | +€49,014 | +311.3% |
| Other amounts payable | 47/48 | €49,185 | €45,102 | -€4,082 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €51 | -€337 | -86.8% |
| Other operating charges | 640/8 | €2,611 | €1,218 | -€1,393 | -53.3% |
| Gross operating margin | 9900 | €73,425 | €61,413 | -€12,011 | -16.4% |
| Operating profit (loss) | 9901 | €70,425 | €60,144 | -€10,282 | -14.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €50,940 | €42,796 | -€8,144 | -16.0% |
| Recurring financial charges | 65 | €50,940 | €42,796 | -€8,144 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €19,485 | €17,348 | -€2,138 | -11.0% |
| Income taxes | 67/77 | €8,457 | €5,584 | -€2,872 | -34.0% |
| Profit (loss) for the period | 9904 | €11,029 | €11,764 | +€735 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,029 | €11,764 | +€735 | +6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.