AMEYE JO: 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.
AMEYE JO
Largest movements
- Receivables within one year -€15,451
down €15,451 (-38.2%), from €40,469 to €25,018
of which Trade receivables: -€15,451
- Cash +€12,698
up €12,698 (+20.4%), from €62,154 to €74,852
mainly Net result for the year (+€47,391) and Receivables within one year (+€15,451)
- Stocks and contracts -€4,779
down €4,779 (-11.1%), from €43,026 to €38,247
- Reserves -€11,609
down €11,609 (-7.3%), from €158,747 to €147,138
- Trade debts -€10,259
down €10,259 (-96.0%), from €10,692 to €433
- Other debts +€9,000
up €9,000 (+18.0%), from €50,000 to €59,000
- Tax, wage and social debts +€3,705
up €3,705 (+16.8%), from €22,114 to €25,818
of which Taxes: +€3,565
- Gross operating margin +€17,591
up €17,591 (+16.8%), from €104,789 to €122,380
- Depreciation -€2,025
down €2,025 (-30.4%), from €6,667 to €4,642
- Staff costs +€1,976
up €1,976 (+3.6%), from €55,397 to €57,373
- Taxes +€1,872
up €1,872 (+23.3%), from €8,037 to €9,909
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 | €260,245 | €250,981 | -€9,263 | -3.6% |
| Fixed assets | 21/28 | €114,596 | €112,864 | -€1,732 | -1.5% |
| Tangible fixed assets | 22/27 | €114,416 | €112,684 | -€1,732 | -1.5% |
| Land and buildings | 22 | €112,426 | €109,961 | -€2,465 | -2.2% |
| Plant, machinery and equipment | 23 | €778 | €2,724 | +€1,946 | +250.2% |
| Furniture and vehicles | 24 | €1,212 | - | -€1,212 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €145,649 | €138,117 | -€7,532 | -5.2% |
| Stocks and contracts in progress | 3 | €43,026 | €38,247 | -€4,779 | -11.1% |
| Stocks | 30/36 | €43,026 | €38,247 | -€4,779 | -11.1% |
| Amounts receivable within one year | 40/41 | €40,469 | €25,018 | -€15,451 | -38.2% |
| Trade receivables | 40 | €40,271 | €24,820 | -€15,451 | -38.4% |
| Other amounts receivable | 41 | €198 | €198 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,154 | €74,852 | +€12,698 | +20.4% |
| Total equity and liabilities | 10/49 | €260,245 | €250,981 | -€9,263 | -3.6% |
| Equity | 10/15 | €177,339 | €165,730 | -€11,609 | -6.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €158,747 | €147,138 | -€11,609 | -7.3% |
| Distributable reserves | 133 | €158,747 | €147,138 | -€11,609 | -7.3% |
| Amounts payable | 17/49 | €82,906 | €85,251 | +€2,345 | +2.8% |
| Amounts payable within one year | 42/48 | €82,806 | €85,251 | +€2,445 | +3.0% |
| Trade debts | 44 | €10,692 | €433 | -€10,259 | -96.0% |
| Suppliers | 440/4 | €10,692 | €433 | -€10,259 | -96.0% |
| Taxes, remuneration and social security | 45 | €22,114 | €25,818 | +€3,705 | +16.8% |
| Taxes | 450/3 | €17,473 | €21,038 | +€3,565 | +20.4% |
| Remuneration and social security | 454/9 | €4,640 | €4,780 | +€140 | +3.0% |
| Other amounts payable | 47/48 | €50,000 | €59,000 | +€9,000 | +18.0% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €55,397 | €57,373 | +€1,976 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €4,642 | -€2,025 | -30.4% |
| Other operating charges | 640/8 | €2,648 | €2,804 | +€156 | +5.9% |
| Gross operating margin | 9900 | €104,789 | €122,380 | +€17,591 | +16.8% |
| Operating profit (loss) | 9901 | €40,078 | €57,561 | +€17,484 | +43.6% |
| Financial income | 75/76B | €118 | €125 | +€7 | +6.1% |
| Recurring financial income | 75 | €118 | €125 | +€7 | +6.1% |
| Financial charges | 65/66B | €746 | €386 | -€361 | -48.3% |
| Recurring financial charges | 65 | €746 | €386 | -€361 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €39,449 | €57,301 | +€17,851 | +45.3% |
| Income taxes | 67/77 | €8,037 | €9,909 | +€1,872 | +23.3% |
| Profit (loss) for the period | 9904 | €31,412 | €47,391 | +€15,979 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,412 | €47,391 | +€15,979 | +50.9% |
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 29 September 2026 via checked.be.