AMORETTI: 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.
AMORETTI
Largest movements
- Receivables within one year +€4,843
up €4,843 (+723.8%), from €669 to €5,512
- Cash +€3,010
up €3,010 (+83.1%), from €3,624 to €6,633
mainly Net result for the year (+€7,863) and Tax, wage and social debts (+€3,968)
- Tangible fixed assets -€2,187
down €2,187 (-35.0%), from €6,252 to €4,065
of which Furniture and vehicles: -€1,501
- Profit (loss) carried forward +€7,863
up €7,863 (+28.3%), from -€27,796 to -€19,933
- Tax, wage and social debts +€3,968
up €3,968 (+2590.2%), from €153 to €4,121
- Other debts -€3,920
no longer reported in 2025 (was €3,920)
- Trade debts -€2,245
down €2,245 (-87.5%), from €2,567 to €322
- Gross operating margin -€5,184
down €5,184 (-29.9%), from €17,334 to €12,150
- Other operating charges -€1,167
down €1,167 (-54.7%), from €2,133 to €967
- Depreciation -€773
down €773 (-26.1%), from €2,961 to €2,187
- Financial charges +€422
up €422 (+76.1%), from €554 to €976
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 | €13,845 | €19,510 | +€5,665 | +40.9% |
| Fixed assets | 21/28 | €9,552 | €7,365 | -€2,187 | -22.9% |
| Tangible fixed assets | 22/27 | €6,252 | €4,065 | -€2,187 | -35.0% |
| Furniture and vehicles | 24 | €1,501 | - | -€1,501 | |
| Other tangible fixed assets | 26 | €4,751 | €4,065 | -€686 | -14.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €4,293 | €12,145 | +€7,852 | +182.9% |
| Amounts receivable within one year | 40/41 | €669 | €5,512 | +€4,843 | +723.8% |
| Other amounts receivable | 41 | €669 | €5,512 | +€4,843 | +723.8% |
| Cash at bank and in hand | 54/58 | €3,624 | €6,633 | +€3,010 | +83.1% |
| Total equity and liabilities | 10/49 | €13,845 | €19,510 | +€5,665 | +40.9% |
| Equity | 10/15 | €7,204 | €15,067 | +€7,863 | +109.1% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,796 | -€19,933 | +€7,863 | +28.3% |
| Amounts payable | 17/49 | €6,641 | €4,443 | -€2,198 | -33.1% |
| Amounts payable within one year | 42/48 | €6,641 | €4,443 | -€2,198 | -33.1% |
| Trade debts | 44 | €2,567 | €322 | -€2,245 | -87.5% |
| Suppliers | 440/4 | €2,567 | €322 | -€2,245 | -87.5% |
| Taxes, remuneration and social security | 45 | €153 | €4,121 | +€3,968 | +2590.2% |
| Taxes | 450/3 | €153 | €4,121 | +€3,968 | +2590.2% |
| Other amounts payable | 47/48 | €3,920 | - | -€3,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,961 | €2,187 | -€773 | -26.1% |
| Other operating charges | 640/8 | €2,133 | €967 | -€1,167 | -54.7% |
| Gross operating margin | 9900 | €17,334 | €12,150 | -€5,184 | -29.9% |
| Operating profit (loss) | 9901 | €12,240 | €8,996 | -€3,244 | -26.5% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.8% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.8% |
| Financial charges | 65/66B | €554 | €976 | +€422 | +76.1% |
| Recurring financial charges | 65 | €554 | €976 | +€422 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €11,702 | €8,020 | -€3,682 | -31.5% |
| Income taxes | 67/77 | €153 | €157 | +€4 | +2.8% |
| Profit (loss) for the period | 9904 | €11,549 | €7,863 | -€3,686 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,549 | €7,863 | -€3,686 | -31.9% |
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 7 October 2026 via checked.be.