Amara Estate: 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 Estate
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Financial fixed assets -€2,500
down €2,500 (-8.4%), from €29,900 to €27,400
- Receivables within one year -€922
down €922 (-5.5%), from €16,902 to €15,980
of which Trade receivables: -€4,313
- Tangible fixed assets -€878
no longer reported in 2025 (was €878)
- Debts after one year +€25,000
new in 2025: €25,000
- Profit (loss) carried forward +€21,968
up €21,968 (+2,275%), from €966 to €22,934
- Other debts -€17,399
down €17,399 (-91.2%), from €19,076 to €1,676
- Trade debts -€10,700
down €10,700 (-89.1%), from €12,003 to €1,303
- Accrued charges and deferred income +€1,231
new in 2025: €1,231
- Financial income +€17,703
up €17,703 (+2,104%), from €841 to €18,544
of which Financial income: +€17,581
- Depreciation -€485
no longer reported in 2025 (was €485)
- Taxes +€365
up €365 (+31.5%), from €1,161 to €1,526
- Financial charges +€232
up €232 (+166%), from €140 to €372
- Other operating charges +€203
up €203 (+105%), from €192 to €395
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 | €48,205 | €68,814 | +€20,609 | +42.8% |
| Fixed assets | 21/28 | €30,778 | €27,400 | -€3,378 | -11.0% |
| Tangible fixed assets | 22/27 | €878 | - | -€878 | |
| Plant, machinery and equipment | 23 | €878 | - | -€878 | |
| Financial fixed assets | 28 | €29,900 | €27,400 | -€2,500 | -8.4% |
| Current assets | 29/58 | €17,427 | €41,414 | +€23,987 | +138% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Trade receivables | 290 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €16,902 | €15,980 | -€922 | -5.5% |
| Trade receivables | 40 | €8,000 | €3,688 | -€4,313 | -53.9% |
| Other amounts receivable | 41 | €8,902 | €12,292 | +€3,390 | +38.1% |
| Cash at bank and in hand | 54/58 | €252 | €12 | -€240 | -95.1% |
| Deferred charges and accrued income | 490/1 | €273 | €422 | +€149 | +54.7% |
| Total equity and liabilities | 10/49 | €48,205 | €68,814 | +€20,609 | +42.8% |
| Equity | 10/15 | €15,966 | €37,934 | +€21,968 | +138% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €966 | €22,934 | +€21,968 | +2,275% |
| Amounts payable | 17/49 | €32,240 | €30,880 | -€1,359 | -4.2% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €32,240 | €4,649 | -€27,591 | -85.6% |
| Trade debts | 44 | €12,003 | €1,303 | -€10,700 | -89.1% |
| Suppliers | 440/4 | €12,003 | €1,303 | -€10,700 | -89.1% |
| Taxes, remuneration and social security | 45 | €1,161 | €1,669 | +€509 | +43.8% |
| Taxes | 450/3 | €1,161 | €1,669 | +€509 | +43.8% |
| Other amounts payable | 47/48 | €19,076 | €1,676 | -€17,399 | -91.2% |
| Accrued charges and deferred income | 492/3 | - | €1,231 | +€1,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | - | -€485 | |
| Other operating charges | 640/8 | €192 | €395 | +€203 | +105% |
| Gross operating margin | 9900 | €5,780 | €5,717 | -€62 | -1.1% |
| Operating profit (loss) | 9901 | €5,102 | €5,322 | +€220 | +4.3% |
| Financial income | 75/76B | €841 | €18,544 | +€17,703 | +2,104% |
| Recurring financial income | 75 | €841 | €18,422 | +€17,581 | +2,090% |
| Non-recurring financial income | 76B | - | €122 | +€122 | |
| Financial charges | 65/66B | €140 | €372 | +€232 | +166% |
| Recurring financial charges | 65 | €140 | €372 | +€232 | +166% |
| Profit (loss) for the period before taxes | 9903 | €5,804 | €23,494 | +€17,691 | +305% |
| Income taxes | 67/77 | €1,161 | €1,526 | +€365 | +31.5% |
| Profit (loss) for the period | 9904 | €4,643 | €21,968 | +€17,326 | +373% |
| Profit (loss) for the period to be appropriated | 9905 | €4,643 | €21,968 | +€17,326 | +373% |
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 20 October 2026 via checked.be.