l'Amateur: 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.
l'Amateur
Largest movements
- Tangible fixed assets -€26,971
down €26,971 (-8.3%), from €323,412 to €296,441
- Financial fixed assets +€26,058
up €26,058 (+35.8%), from €72,866 to €98,924
- Receivables within one year +€21,139
up €21,139 (+38.1%), from €55,516 to €76,655
- Profit (loss) carried forward +€28,759
up €28,759 (+26.8%), from -€107,431 to -€78,672
- Accrued charges and deferred income -€8,060
down €8,060 (-14.1%), from €57,201 to €49,141
- Other debts -€7,169
down €7,169 (-62.8%), from €11,410 to €4,241
- Other operating charges -€57,194
down €57,194 (-99.1%), from €57,726 to €531
- Gross operating margin -€53,788
down €53,788 (-52.0%), from €103,454 to €49,665
- Financial income +€2,590
up €2,590 (+57.6%), from €4,496 to €7,086
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 | €554,381 | €569,939 | +€15,558 | +2.8% |
| Fixed assets | 21/28 | €396,278 | €395,365 | -€913 | -0.2% |
| Tangible fixed assets | 22/27 | €323,412 | €296,441 | -€26,971 | -8.3% |
| Land and buildings | 22 | €323,412 | €296,441 | -€26,971 | -8.3% |
| Financial fixed assets | 28 | €72,866 | €98,924 | +€26,058 | +35.8% |
| Current assets | 29/58 | €158,102 | €174,573 | +€16,471 | +10.4% |
| Amounts receivable within one year | 40/41 | €55,516 | €76,655 | +€21,139 | +38.1% |
| Other amounts receivable | 41 | €55,516 | €76,655 | +€21,139 | +38.1% |
| Cash at bank and in hand | 54/58 | €44,470 | €39,374 | -€5,097 | -11.5% |
| Deferred charges and accrued income | 490/1 | €58,116 | €58,545 | +€428 | +0.7% |
| Total equity and liabilities | 10/49 | €554,381 | €569,939 | +€15,558 | +2.8% |
| Equity | 10/15 | €483,538 | €512,297 | +€28,759 | +5.9% |
| Contributions | 10/11 | €590,969 | €590,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,431 | -€78,672 | +€28,759 | +26.8% |
| Amounts payable | 17/49 | €70,843 | €57,642 | -€13,201 | -18.6% |
| Amounts payable within one year | 42/48 | €13,642 | €8,501 | -€5,141 | -37.7% |
| Trade debts | 44 | €2,232 | €4,261 | +€2,028 | +90.9% |
| Suppliers | 440/4 | €2,232 | €4,261 | +€2,028 | +90.9% |
| Other amounts payable | 47/48 | €11,410 | €4,241 | -€7,169 | -62.8% |
| Accrued charges and deferred income | 492/3 | €57,201 | €49,141 | -€8,060 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,971 | €26,971 | = | 0.0% |
| Other operating charges | 640/8 | €57,726 | €531 | -€57,194 | -99.1% |
| Gross operating margin | 9900 | €103,454 | €49,665 | -€53,788 | -52.0% |
| Operating profit (loss) | 9901 | €18,757 | €22,163 | +€3,406 | +18.2% |
| Financial income | 75/76B | €4,496 | €7,086 | +€2,590 | +57.6% |
| Recurring financial income | 75 | €4,496 | €7,086 | +€2,590 | +57.6% |
| Financial charges | 65/66B | €127 | €490 | +€363 | +287% |
| Recurring financial charges | 65 | €127 | €490 | +€363 | +287% |
| Profit (loss) for the period before taxes | 9903 | €23,126 | €28,759 | +€5,633 | +24.4% |
| Profit (loss) for the period | 9904 | €23,126 | €28,759 | +€5,633 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,126 | €28,759 | +€5,633 | +24.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.