AMETIS: 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.
AMETIS
Largest movements
- Tangible fixed assets -€87,093
down €87,093 (-24.7%), from €352,874 to €265,782
of which Land and buildings: -€85,792
- Cash +€63,720
up €63,720 (+480%), from €13,271 to €76,991
mainly Net result for the year (+€79,800) and Investment in fixed assets (net) (+€77,411)
- Receivables within one year +€18,341
up €18,341 (+42.1%), from €43,556 to €61,896
of which Trade receivables: +€35,107
- Debts after one year -€91,803
down €91,803 (-57.9%), from €158,490 to €66,687
- Profit (loss) carried forward +€79,800
up €79,800 (+44.4%), from €179,703 to €259,503
- Tax, wage and social debts +€13,342
up €13,342 (+174%), from €7,675 to €21,017
of which Taxes: +€12,806
- Current portion of long-term debt -€9,434
down €9,434 (-40.7%), from €23,193 to €13,759
- Trade debts +€5,295
up €5,295 (+167%), from €3,171 to €8,466
- Gross operating margin +€78,982
up €78,982 (+220%), from €35,871 to €114,853
- Taxes +€17,073
up €17,073 (+435%), from €3,927 to €21,000
- Depreciation -€4,394
down €4,394 (-29.1%), from €15,076 to €10,682
- Financial charges -€1,206
down €1,206 (-24.9%), from €4,849 to €3,643
of which Financial charges: -€1,203
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 | €511,253 | €505,352 | -€5,901 | -1.2% |
| Fixed assets | 21/28 | €353,899 | €265,807 | -€88,093 | -24.9% |
| Tangible fixed assets | 22/27 | €352,874 | €265,782 | -€87,093 | -24.7% |
| Land and buildings | 22 | €343,021 | €257,229 | -€85,792 | -25.0% |
| Plant, machinery and equipment | 23 | €2,618 | €3,059 | +€441 | +16.8% |
| Furniture and vehicles | 24 | €7,236 | €5,494 | -€1,741 | -24.1% |
| Financial fixed assets | 28 | €1,025 | €25 | -€1,000 | -97.6% |
| Current assets | 29/58 | €157,353 | €239,545 | +€82,192 | +52.2% |
| Amounts receivable within one year | 40/41 | €43,556 | €61,896 | +€18,341 | +42.1% |
| Trade receivables | 40 | €23,475 | €58,582 | +€35,107 | +150% |
| Other amounts receivable | 41 | €20,081 | €3,315 | -€16,766 | -83.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,271 | €76,991 | +€63,720 | +480% |
| Deferred charges and accrued income | 490/1 | €526 | €658 | +€132 | +25.0% |
| Total equity and liabilities | 10/49 | €511,253 | €505,352 | -€5,901 | -1.2% |
| Equity | 10/15 | €315,200 | €394,999 | +€79,800 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,897 | €116,897 | = | 0.0% |
| Distributable reserves | 133 | €116,897 | €116,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,703 | €259,503 | +€79,800 | +44.4% |
| Amounts payable | 17/49 | €196,053 | €110,353 | -€85,700 | -43.7% |
| Amounts payable after more than one year | 17 | €158,490 | €66,687 | -€91,803 | -57.9% |
| Financial debts | 170/4 | €158,490 | €66,687 | -€91,803 | -57.9% |
| Amounts payable within one year | 42/48 | €37,563 | €43,666 | +€6,103 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €23,193 | €13,759 | -€9,434 | -40.7% |
| Trade debts | 44 | €3,171 | €8,466 | +€5,295 | +167% |
| Suppliers | 440/4 | €3,171 | €8,466 | +€5,295 | +167% |
| Taxes, remuneration and social security | 45 | €7,675 | €21,017 | +€13,342 | +174% |
| Taxes | 450/3 | €4,556 | €17,363 | +€12,806 | +281% |
| Remuneration and social security | 454/9 | €3,119 | €3,654 | +€535 | +17.2% |
| Other amounts payable | 47/48 | €3,525 | €424 | -€3,100 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,076 | €10,682 | -€4,394 | -29.1% |
| Other operating charges | 640/8 | €461 | €125 | -€336 | -72.8% |
| Gross operating margin | 9900 | €35,871 | €114,853 | +€78,982 | +220% |
| Operating profit (loss) | 9901 | €20,334 | €104,046 | +€83,712 | +412% |
| Financial income | 75/76B | €311 | €396 | +€85 | +27.3% |
| Recurring financial income | 75 | €311 | €396 | +€85 | +27.3% |
| Non-recurring financial income | 76B | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €4,849 | €3,643 | -€1,206 | -24.9% |
| Recurring financial charges | 65 | €4,846 | €3,643 | -€1,203 | -24.8% |
| Non-recurring financial charges | 66B | €3 | €0 | -€3 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €15,796 | €100,799 | +€85,003 | +538% |
| Income taxes | 67/77 | €3,927 | €21,000 | +€17,073 | +435% |
| Profit (loss) for the period | 9904 | €11,869 | €79,800 | +€67,930 | +572% |
| Profit (loss) for the period to be appropriated | 9905 | €11,869 | €79,800 | +€67,930 | +572% |
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 31 October 2026 via checked.be.