LES LIGNES AMARANTE: 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.
LES LIGNES AMARANTE
Largest movements
- Deferred charges and accrued income +€437,232
up €437,232 (+351%), from €124,504 to €561,736
- Cash +€183,328
up €183,328 (+32.7%), from €560,304 to €743,632
mainly Accrued charges and deferred income (+€605,356) and Advances received (+€79,690)
- Receivables within one year +€104,736
up €104,736 (+12.7%), from €822,312 to €927,048
of which Trade receivables: +€98,862
- Accrued charges and deferred income +€605,356
up €605,356 (+91.7%), from €659,851 to €1.3m
- Advances received +€79,690
up €79,690 (+72.4%), from €110,052 to €189,742
- Profit (loss) carried forward +€30,651
up €30,651 (+15.9%), from €192,635 to €223,286
- Gross operating margin -€76,029
down €76,029 (-14.9%), from €510,501 to €434,472
- Staff costs +€38,779
up €38,779 (+11.3%), from €343,156 to €381,935
- Taxes -€21,295
no longer reported in 2025 (was €21,295)
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 | €1,515,360 | €2,238,689 | +€723,329 | +47.7% |
| Fixed assets | 21/28 | €8,240 | €6,273 | -€1,967 | -23.9% |
| Tangible fixed assets | 22/27 | €7,529 | €5,562 | -€1,967 | -26.1% |
| Furniture and vehicles | 24 | €339 | €169 | -€170 | -50.1% |
| Other tangible fixed assets | 26 | €7,190 | €5,393 | -€1,797 | -25.0% |
| Financial fixed assets | 28 | €711 | €711 | = | 0.0% |
| Current assets | 29/58 | €1,507,120 | €2,232,416 | +€725,296 | +48.1% |
| Amounts receivable within one year | 40/41 | €822,312 | €927,048 | +€104,736 | +12.7% |
| Trade receivables | 40 | €780,216 | €879,078 | +€98,862 | +12.7% |
| Other amounts receivable | 41 | €42,096 | €47,970 | +€5,874 | +14.0% |
| Cash at bank and in hand | 54/58 | €560,304 | €743,632 | +€183,328 | +32.7% |
| Deferred charges and accrued income | 490/1 | €124,504 | €561,736 | +€437,232 | +351% |
| Total equity and liabilities | 10/49 | €1,515,360 | €2,238,689 | +€723,329 | +47.7% |
| Equity | 10/15 | €436,216 | €468,480 | +€32,264 | +7.4% |
| Contributions | 10/11 | €223,947 | €223,947 | = | 0.0% |
| Capital | 10 | €223,947 | €223,947 | = | 0.0% |
| Issued capital | 100 | €223,947 | €223,947 | = | 0.0% |
| Reserves | 13 | €19,634 | €21,247 | +€1,613 | +8.2% |
| Non-distributable reserves | 130/1 | €18,511 | €20,124 | +€1,613 | +8.7% |
| Legal reserve | 130 | €18,511 | €20,124 | +€1,613 | +8.7% |
| Distributable reserves | 133 | €1,123 | €1,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,635 | €223,286 | +€30,651 | +15.9% |
| Amounts payable | 17/49 | €1,079,144 | €1,770,209 | +€691,065 | +64.0% |
| Amounts payable within one year | 42/48 | €419,293 | €505,002 | +€85,709 | +20.4% |
| Trade debts | 44 | €249,571 | €242,289 | -€7,282 | -2.9% |
| Suppliers | 440/4 | €249,571 | €242,289 | -€7,282 | -2.9% |
| Advances received on contracts in progress | 46 | €110,052 | €189,742 | +€79,690 | +72.4% |
| Taxes, remuneration and social security | 45 | €59,670 | €72,971 | +€13,301 | +22.3% |
| Taxes | 450/3 | €21,294 | €10,399 | -€10,895 | -51.2% |
| Remuneration and social security | 454/9 | €38,376 | €62,572 | +€24,196 | +63.0% |
| Accrued charges and deferred income | 492/3 | €659,851 | €1,265,207 | +€605,356 | +91.7% |
| Remuneration, social security and pensions | 62 | €343,156 | €381,935 | +€38,779 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,304 | €1,967 | -€337 | -14.6% |
| Other operating charges | 640/8 | €2,420 | €2,723 | +€303 | +12.5% |
| Gross operating margin | 9900 | €510,501 | €434,472 | -€76,029 | -14.9% |
| Operating profit (loss) | 9901 | €162,621 | €47,847 | -€114,774 | -70.6% |
| Financial income | 75/76B | €197 | €3,434 | +€3,237 | +1,643% |
| Recurring financial income | 75 | €197 | €3,434 | +€3,237 | +1,643% |
| Financial charges | 65/66B | €19,201 | €19,017 | -€184 | -1.0% |
| Recurring financial charges | 65 | €19,201 | €19,017 | -€184 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €143,617 | €32,264 | -€111,353 | -77.5% |
| Income taxes | 67/77 | €21,295 | - | -€21,295 | |
| Profit (loss) for the period | 9904 | €122,322 | €32,264 | -€90,058 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €122,322 | €32,264 | -€90,058 | -73.6% |
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 21 October 2026 via checked.be.