AMARA-CHAU: 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.
AMARA-CHAU
Largest movements
- Deferred charges and accrued income +€6,821
up €6,821 (+1,310%), from €521 to €7,341
- Receivables within one year +€4,736
up €4,736 (+223%), from €2,121 to €6,857
of which Trade receivables: +€4,736
- Cash +€3,221
up €3,221 (+30.1%), from €10,688 to €13,909
mainly Trade debts (+€9,575) and Tax, wage and social debts (+€3,269)
- Stocks and contracts -€2,405
down €2,405 (-49.7%), from €4,837 to €2,432
- Trade debts +€9,575
up €9,575 (+95.4%), from €10,035 to €19,610
- Tax, wage and social debts +€3,269
up €3,269 (+124%), from €2,632 to €5,901
of which Remuneration and social security: +€2,158
- Other debts -€2,873
down €2,873 (-2.3%), from €124,666 to €121,793
- Profit (loss) carried forward +€2,401
up €2,401 (+1.8%), from -€137,150 to -€134,749
- Staff costs -€14,845
down €14,845 (-24.6%), from €60,354 to €45,509
- Gross operating margin -€9,915
down €9,915 (-16.4%), from €60,628 to €50,714
- Financial charges +€628
up €628 (+34.1%), from €1,840 to €2,467
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 | €18,732 | €31,106 | +€12,373 | +66.1% |
| Fixed assets | 21/28 | €566 | €566 | = | 0.0% |
| Financial fixed assets | 28 | €566 | €566 | = | 0.0% |
| Current assets | 29/58 | €18,166 | €30,540 | +€12,373 | +68.1% |
| Stocks and contracts in progress | 3 | €4,837 | €2,432 | -€2,405 | -49.7% |
| Stocks | 30/36 | €4,837 | €2,432 | -€2,405 | -49.7% |
| Amounts receivable within one year | 40/41 | €2,121 | €6,857 | +€4,736 | +223% |
| Trade receivables | 40 | €5 | €4,741 | +€4,736 | +102,961% |
| Other amounts receivable | 41 | €2,116 | €2,116 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,688 | €13,909 | +€3,221 | +30.1% |
| Deferred charges and accrued income | 490/1 | €521 | €7,341 | +€6,821 | +1,310% |
| Total equity and liabilities | 10/49 | €18,732 | €31,106 | +€12,373 | +66.1% |
| Equity | 10/15 | -€118,600 | -€116,199 | +€2,401 | +2.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€137,150 | -€134,749 | +€2,401 | +1.8% |
| Amounts payable | 17/49 | €137,333 | €147,305 | +€9,972 | +7.3% |
| Amounts payable within one year | 42/48 | €137,333 | €147,305 | +€9,972 | +7.3% |
| Trade debts | 44 | €10,035 | €19,610 | +€9,575 | +95.4% |
| Suppliers | 440/4 | €10,035 | €19,610 | +€9,575 | +95.4% |
| Taxes, remuneration and social security | 45 | €2,632 | €5,901 | +€3,269 | +124% |
| Taxes | 450/3 | €1,411 | €2,522 | +€1,111 | +78.7% |
| Remuneration and social security | 454/9 | €1,221 | €3,379 | +€2,158 | +177% |
| Other amounts payable | 47/48 | €124,666 | €121,793 | -€2,873 | -2.3% |
| Remuneration, social security and pensions | 62 | €60,354 | €45,509 | -€14,845 | -24.6% |
| Other operating charges | 640/8 | €325 | €336 | +€11 | +3.2% |
| Gross operating margin | 9900 | €60,628 | €50,714 | -€9,915 | -16.4% |
| Operating profit (loss) | 9901 | -€51 | €4,869 | +€4,920 | |
| Financial charges | 65/66B | €1,840 | €2,467 | +€628 | +34.1% |
| Recurring financial charges | 65 | €1,840 | €2,467 | +€628 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,891 | €2,401 | +€4,292 | |
| Profit (loss) for the period | 9904 | -€1,891 | €2,401 | +€4,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,891 | €2,401 | +€4,292 |
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 18 October 2026 via checked.be.