AMORE DIVINO: 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.
AMORE DIVINO
Largest movements
- Tangible fixed assets -€18,134
down €18,134 (-9.3%), from €195,960 to €177,827
of which Furniture and vehicles: -€9,356
- Cash -€9,597
down €9,597 (-66.4%), from €14,455 to €4,858
mainly Debts after one year (-€16,300) and Net result for the year (-€7,831)
- Receivables within one year +€4,256
up €4,256, from €0 to €4,256
- Debts after one year -€16,300
down €16,300 (-9.9%), from €164,502 to €148,203
of which Financial debts: -€12,492
- Profit (loss) carried forward -€7,831
down €7,831 (-29.8%), from -€26,241 to -€34,072
- Gross operating margin -€3,737
down €3,737 (-19.4%), from €19,261 to €15,524
- Financial charges -€1,493
down €1,493 (-39.2%), from €3,807 to €2,314
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 | €210,416 | €186,941 | -€23,475 | -11.2% |
| Fixed assets | 21/28 | €195,960 | €177,827 | -€18,134 | -9.3% |
| Tangible fixed assets | 22/27 | €195,960 | €177,827 | -€18,134 | -9.3% |
| Land and buildings | 22 | €186,604 | €177,827 | -€8,778 | -4.7% |
| Furniture and vehicles | 24 | €9,356 | - | -€9,356 | |
| Current assets | 29/58 | €14,455 | €9,114 | -€5,341 | -36.9% |
| Amounts receivable within one year | 40/41 | €0 | €4,256 | +€4,256 | |
| Trade receivables | 40 | €0 | €4,256 | +€4,256 | |
| Cash at bank and in hand | 54/58 | €14,455 | €4,858 | -€9,597 | -66.4% |
| Total equity and liabilities | 10/49 | €210,416 | €186,941 | -€23,475 | -11.2% |
| Equity | 10/15 | €27,159 | €19,328 | -€7,831 | -28.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,000 | €41,000 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,241 | -€34,072 | -€7,831 | -29.8% |
| Amounts payable | 17/49 | €183,257 | €167,613 | -€15,644 | -8.5% |
| Amounts payable after more than one year | 17 | €164,502 | €148,203 | -€16,300 | -9.9% |
| Financial debts | 170/4 | €143,798 | €131,307 | -€12,492 | -8.7% |
| Other amounts payable | 178/9 | €20,704 | €16,896 | -€3,808 | -18.4% |
| Amounts payable within one year | 42/48 | €18,755 | €19,411 | +€656 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €12,320 | €12,492 | +€172 | +1.4% |
| Trade debts | 44 | €1,649 | €1,889 | +€239 | +14.5% |
| Suppliers | 440/4 | €947 | €1,889 | +€942 | +99.5% |
| Bills of exchange payable | 441 | €703 | €0 | -€703 | -100% |
| Taxes, remuneration and social security | 45 | €4,785 | €5,030 | +€245 | +5.1% |
| Taxes | 450/3 | €4,785 | €5,030 | +€245 | +5.1% |
| Non-recurring operating income | 76A | €0 | €703 | +€703 | +780,789% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,134 | €18,134 | = | 0.0% |
| Other operating charges | 640/8 | €3,047 | €2,917 | -€130 | -4.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €19,261 | €15,524 | -€3,737 | -19.4% |
| Operating profit (loss) | 9901 | -€1,920 | -€5,527 | -€3,607 | -188% |
| Financial income | 75/76B | €11 | €9 | -€2 | -14.2% |
| Recurring financial income | 75 | €11 | €9 | -€2 | -14.2% |
| Financial charges | 65/66B | €3,807 | €2,314 | -€1,493 | -39.2% |
| Recurring financial charges | 65 | €3,807 | €2,314 | -€1,493 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,716 | -€7,831 | -€2,116 | -37.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,716 | -€7,831 | -€2,116 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,716 | -€7,831 | -€2,116 | -37.0% |
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 22 October 2026 via checked.be.