L'AMERICAINE: what changed
What changed
L'AMERICAINE
filed annual accounts (NBB)
Net result for the year
€31,440
2024 · €23,880+€7,559
Equity
€217,768
2024 · €186,328+€31,440
Cash
€154,307
2024 · €227,827-€73,521
Balance sheet total
€598,801
2024 · €571,704+€27,097
Largest movements
Assets
- Current investments +€150,000
new in 2025: €150,000
- Cash -€73,521
down €73,521 (-32.3%), from €227,827 to €154,307
mainly Current investments (-€150,000) and Investment in fixed assets (net) (-€7,108)
- Tangible fixed assets -€49,399
down €49,399 (-14.6%), from €337,220 to €287,821
of which Land and buildings: -€52,809
Equity and liabilities
- Reserves +€31,440
up €31,440 (+25.3%), from €124,328 to €155,768
of which Distributable reserves: +€31,440
Income statement
- Gross operating margin +€14,168
up €14,168 (+14.9%), from €95,098 to €109,267
- Taxes +€7,545
up €7,545 (+101%), from €7,451 to €14,996
- Other operating charges -€2,611
down €2,611 (-27.1%), from €9,619 to €7,008
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,880
Gross operating margin
+€14,168
Depreciation
-€846
Other operating charges
+€2,611
Financial income
-€761
Financial charges
-€67
Taxes
-€7,545
Result 2025
€31,440
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€83,588
Investment
-€157,108
Financing
€0
Cash 2024
€227,827
From operations (derived)
+€83,588
Net result for the year
+€31,440
Depreciation
+€56,507
Deferred charges and accrued income
-€16
Trade debts
+€681
Tax, wage and social debts
-€2,084
Other debts
-€2,089
Accrued charges and deferred income
-€850
Investment (derived)
-€157,108
Investment in fixed assets (net)
-€7,108
Current investments
-€150,000
Cash 2025
€154,307
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,704 | €598,801 | +€27,097 | +4.7% |
| Fixed assets | 21/28 | €337,220 | €287,821 | -€49,399 | -14.6% |
| Tangible fixed assets | 22/27 | €337,220 | €287,821 | -€49,399 | -14.6% |
| Land and buildings | 22 | €335,940 | €283,131 | -€52,809 | -15.7% |
| Plant, machinery and equipment | 23 | €1,280 | €613 | -€668 | -52.1% |
| Furniture and vehicles | 24 | - | €4,078 | +€4,078 | |
| Current assets | 29/58 | €234,484 | €310,980 | +€76,496 | +32.6% |
| Amounts receivable within one year | 40/41 | €4,500 | €4,500 | = | 0.0% |
| Other amounts receivable | 41 | €4,500 | €4,500 | = | 0.0% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €227,827 | €154,307 | -€73,521 | -32.3% |
| Deferred charges and accrued income | 490/1 | €2,157 | €2,173 | +€16 | +0.8% |
| Total equity and liabilities | 10/49 | €571,704 | €598,801 | +€27,097 | +4.7% |
| Equity | 10/15 | €186,328 | €217,768 | +€31,440 | +16.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €124,328 | €155,768 | +€31,440 | +25.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €118,128 | €149,568 | +€31,440 | +26.6% |
| Amounts payable | 17/49 | €385,376 | €381,033 | -€4,343 | -1.1% |
| Amounts payable within one year | 42/48 | €382,596 | €379,103 | -€3,493 | -0.9% |
| Trade debts | 44 | - | €681 | +€681 | |
| Suppliers | 440/4 | - | €681 | +€681 | |
| Taxes, remuneration and social security | 45 | €9,132 | €7,049 | -€2,084 | -22.8% |
| Taxes | 450/3 | €9,132 | €7,049 | -€2,084 | -22.8% |
| Other amounts payable | 47/48 | €373,463 | €371,374 | -€2,089 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,780 | €1,930 | -€850 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,661 | €56,507 | +€846 | +1.5% |
| Other operating charges | 640/8 | €9,619 | €7,008 | -€2,611 | -27.1% |
| Gross operating margin | 9900 | €95,098 | €109,267 | +€14,168 | +14.9% |
| Operating profit (loss) | 9901 | €29,818 | €45,751 | +€15,933 | +53.4% |
| Financial income | 75/76B | €1,879 | €1,118 | -€761 | -40.5% |
| Recurring financial income | 75 | €1,879 | €1,118 | -€761 | -40.5% |
| Financial charges | 65/66B | €367 | €434 | +€67 | +18.4% |
| Recurring financial charges | 65 | €367 | €434 | +€67 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €31,331 | €46,436 | +€15,105 | +48.2% |
| Income taxes | 67/77 | €7,451 | €14,996 | +€7,545 | +101% |
| Profit (loss) for the period | 9904 | €23,880 | €31,440 | +€7,559 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,880 | €31,440 | +€7,559 | +31.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.