AMURELA: 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.
AMURELA
Largest movements
- Cash -€16,881
down €16,881 (-21.3%), from €79,392 to €62,510
mainly Other debts (-€22,679) and Tax, wage and social debts (-€3,030)
- Other debts -€22,679
no longer reported in 2025 (was €22,679)
- Reserves +€8,845
up €8,845 (+93.1%), from €9,499 to €18,344
- Tax, wage and social debts -€3,030
down €3,030 (-77.5%), from €3,909 to €879
- Depreciation -€1,487
no longer reported in 2025 (was €1,487)
- Taxes +€833
up €833 (+25.3%), from €3,296 to €4,130
- Other operating charges -€547
down €547 (-57.8%), from €947 to €400
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 | €102,628 | €85,746 | -€16,882 | -16.4% |
| Fixed assets | 21/28 | €23,235 | €23,235 | = | 0.0% |
| Tangible fixed assets | 22/27 | €23,235 | €23,235 | = | 0.0% |
| Land and buildings | 22 | €23,235 | €23,235 | = | 0.0% |
| Current assets | 29/58 | €79,392 | €62,510 | -€16,882 | -21.3% |
| Cash at bank and in hand | 54/58 | €79,392 | €62,510 | -€16,881 | -21.3% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €102,628 | €85,746 | -€16,882 | -16.4% |
| Equity | 10/15 | €76,017 | €84,867 | +€8,850 | +11.6% |
| Contributions | 10/11 | €18,642 | €18,642 | = | 0.0% |
| Capital | 10 | €18,642 | €18,642 | = | 0.0% |
| Issued capital | 100 | €18,642 | €18,642 | = | 0.0% |
| Reserves | 13 | €9,499 | €18,344 | +€8,845 | +93.1% |
| Non-distributable reserves | 130/1 | €9,499 | €18,344 | +€8,845 | +93.1% |
| Legal reserve | 130 | €1,864 | €1,864 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,635 | €16,480 | +€8,845 | +115.8% |
| Profit (loss) carried forward | 14 | €47,876 | €47,881 | +€5 | 0.0% |
| Amounts payable | 17/49 | €26,611 | €879 | -€25,732 | -96.7% |
| Amounts payable within one year | 42/48 | €26,588 | €879 | -€25,709 | -96.7% |
| Taxes, remuneration and social security | 45 | €3,909 | €879 | -€3,030 | -77.5% |
| Taxes | 450/3 | €3,909 | €879 | -€3,030 | -77.5% |
| Other amounts payable | 47/48 | €22,679 | - | -€22,679 | |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,487 | - | -€1,487 | |
| Other operating charges | 640/8 | €947 | €400 | -€547 | -57.8% |
| Gross operating margin | 9900 | €13,628 | €13,629 | +€0 | 0.0% |
| Operating profit (loss) | 9901 | €11,194 | €13,229 | +€2,035 | +18.2% |
| Financial income | 75/76B | €4 | €3 | -€1 | -32.9% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -32.9% |
| Financial charges | 65/66B | €264 | €252 | -€12 | -4.6% |
| Recurring financial charges | 65 | €264 | €252 | -€12 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €10,934 | €12,980 | +€2,046 | +18.7% |
| Income taxes | 67/77 | €3,296 | €4,130 | +€833 | +25.3% |
| Profit (loss) for the period | 9904 | €7,638 | €8,850 | +€1,213 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,638 | €8,850 | +€1,213 | +15.9% |
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 5 October 2026 via checked.be.