FERRONNERIE AMATO: 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.
FERRONNERIE AMATO
Largest movements
- Cash +€16,952
up €16,952 (+29.0%), from €58,526 to €75,478
mainly Depreciation (+€19,401) and Accrued charges and deferred income (+€7,152)
- Tangible fixed assets -€15,506
down €15,506 (-24.0%), from €64,696 to €49,190
of which Furniture and vehicles: -€16,274
- Receivables within one year +€4,698
up €4,698 (+13.8%), from €33,931 to €38,629
of which Other amounts receivable: +€3,638
- Accrued charges and deferred income +€7,152
up €7,152 (+308%), from €2,319 to €9,471
- Reserves +€4,650
up €4,650 (+8.6%), from €54,260 to €58,910
of which Distributable reserves: +€4,650
- Debts after one year -€3,005
down €3,005 (-32.6%), from €9,209 to €6,204
- Staff costs +€22,119
up €22,119 (+54.1%), from €40,849 to €62,967
- Gross operating margin +€18,067
up €18,067 (+24.3%), from €74,484 to €92,551
- Taxes -€1,093
down €1,093 (-35.3%), from €3,099 to €2,005
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 | €172,698 | €178,329 | +€5,632 | +3.3% |
| Fixed assets | 21/28 | €64,761 | €49,255 | -€15,506 | -23.9% |
| Tangible fixed assets | 22/27 | €64,696 | €49,190 | -€15,506 | -24.0% |
| Plant, machinery and equipment | 23 | €3,149 | €3,917 | +€768 | +24.4% |
| Furniture and vehicles | 24 | €61,548 | €45,273 | -€16,274 | -26.4% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €107,937 | €129,075 | +€21,138 | +19.6% |
| Amounts receivable within one year | 40/41 | €33,931 | €38,629 | +€4,698 | +13.8% |
| Trade receivables | 40 | €5,466 | €6,526 | +€1,060 | +19.4% |
| Other amounts receivable | 41 | €28,465 | €32,102 | +€3,638 | +12.8% |
| Cash at bank and in hand | 54/58 | €58,526 | €75,478 | +€16,952 | +29.0% |
| Deferred charges and accrued income | 490/1 | €15,480 | €14,968 | -€512 | -3.3% |
| Total equity and liabilities | 10/49 | €172,698 | €178,329 | +€5,632 | +3.3% |
| Equity | 10/15 | €152,505 | €157,203 | +€4,697 | +3.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,260 | €58,910 | +€4,650 | +8.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,400 | €57,050 | +€4,650 | +8.9% |
| Profit (loss) carried forward | 14 | €92,045 | €92,093 | +€47 | +0.1% |
| Amounts payable | 17/49 | €20,192 | €21,127 | +€934 | +4.6% |
| Amounts payable after more than one year | 17 | €9,209 | €6,204 | -€3,005 | -32.6% |
| Financial debts | 170/4 | €9,209 | €6,204 | -€3,005 | -32.6% |
| Amounts payable within one year | 42/48 | €8,665 | €5,452 | -€3,213 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €4,019 | €3,005 | -€1,014 | -25.2% |
| Trade debts | 44 | €618 | €92 | -€526 | -85.1% |
| Suppliers | 440/4 | €618 | €92 | -€526 | -85.1% |
| Taxes, remuneration and social security | 45 | €1,722 | €1,721 | -€1 | 0.0% |
| Taxes | 450/3 | €99 | - | -€99 | |
| Remuneration and social security | 454/9 | €1,623 | €1,721 | +€98 | +6.0% |
| Other amounts payable | 47/48 | €2,305 | €633 | -€1,672 | -72.5% |
| Accrued charges and deferred income | 492/3 | €2,319 | €9,471 | +€7,152 | +308% |
| Remuneration, social security and pensions | 62 | €40,849 | €62,967 | +€22,119 | +54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,846 | €19,401 | +€555 | +2.9% |
| Other operating charges | 640/8 | €3,420 | €3,034 | -€386 | -11.3% |
| Gross operating margin | 9900 | €74,484 | €92,551 | +€18,067 | +24.3% |
| Operating profit (loss) | 9901 | €11,369 | €7,149 | -€4,220 | -37.1% |
| Financial income | 75/76B | €592 | €710 | +€118 | +20.0% |
| Recurring financial income | 75 | €592 | €710 | +€118 | +20.0% |
| Financial charges | 65/66B | €1,325 | €1,156 | -€168 | -12.7% |
| Recurring financial charges | 65 | €1,325 | €1,156 | -€168 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €10,636 | €6,703 | -€3,933 | -37.0% |
| Income taxes | 67/77 | €3,099 | €2,005 | -€1,093 | -35.3% |
| Profit (loss) for the period | 9904 | €7,537 | €4,697 | -€2,840 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,537 | €4,697 | -€2,840 | -37.7% |
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 30 October 2026 via checked.be.