Amarant: what changed
Two fiscal 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.
Amarant
Largest movements
- Cash +€100,259
up €100,259 (+28.1%), from €356,179 to €456,438
mainly Provisions (+€60,000) and Net result for the year (+€46,463)
- Receivables within one year -€31,797
down €31,797 (-34.6%), from €91,897 to €60,100
of which Other amounts receivable: -€27,302
- Provisions +€60,000
up €60,000 (+150.0%), from €40,000 to €100,000
- Profit (loss) carried forward +€46,463
up €46,463 (+15.0%), from €310,139 to €356,602
- Debts within one year -€32,992
down €32,992 (-21.8%), from €151,313 to €118,321
of which Tax, wage and social debts: -€24,299
- Accrued charges and deferred income -€11,458
down €11,458 (-48.1%), from €23,832 to €12,374
- Gross operating margin +€105,550
up €105,550 (+18.2%), from €580,952 to €686,502
- Staff costs -€18,374
down €18,374 (-3.1%), from €590,282 to €571,908
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.
Cash bridge derived
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 | €525,284 | €587,298 | +€62,014 | +11.8% |
| Fixed assets | 21/28 | €25,954 | €18,014 | -€7,941 | -30.6% |
| Intangible fixed assets | 21 | €5,689 | €2,845 | -€2,845 | -50.0% |
| Tangible fixed assets | 22/27 | €6,081 | €985 | -€5,096 | -83.8% |
| Plant, machinery and equipment | 23 | €6,081 | €985 | -€5,096 | -83.8% |
| Financial fixed assets | 28 | €14,184 | €14,184 | = | 0.0% |
| Current assets | 29/58 | €499,330 | €569,284 | +€69,954 | +14.0% |
| Amounts receivable within one year | 40/41 | €91,897 | €60,100 | -€31,797 | -34.6% |
| Trade receivables | 40 | €7,182 | €2,688 | -€4,494 | -62.6% |
| Other amounts receivable | 41 | €84,715 | €57,412 | -€27,302 | -32.2% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €356,179 | €456,438 | +€100,259 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,253 | €2,745 | +€1,492 | +119.0% |
| Total equity and liabilities | 10/49 | €525,284 | €587,298 | +€62,014 | +11.8% |
| Equity | 10/15 | €310,139 | €356,602 | +€46,463 | +15.0% |
| Profit (loss) carried forward | 14 | €310,139 | €356,602 | +€46,463 | +15.0% |
| Provisions and deferred taxes | 16 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Provisions for liabilities and charges | 160/5 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Other liabilities and charges | 164/5 | €40,000 | €100,000 | +€60,000 | +150.0% |
| Amounts payable | 17/49 | €175,145 | €130,696 | -€44,449 | -25.4% |
| Amounts payable within one year | 42/48 | €151,313 | €118,321 | -€32,992 | -21.8% |
| Trade debts | 44 | €33,185 | €23,410 | -€9,776 | -29.5% |
| Suppliers | 440/4 | €33,185 | €23,410 | -€9,776 | -29.5% |
| Taxes, remuneration and social security | 45 | €118,128 | €93,829 | -€24,299 | -20.6% |
| Taxes | 450/3 | €24,267 | €17,948 | -€6,320 | -26.0% |
| Remuneration and social security | 454/9 | €93,860 | €75,881 | -€17,979 | -19.2% |
| Accrued charges and deferred income | 492/3 | €23,832 | €12,374 | -€11,458 | -48.1% |
| Non-recurring operating income | 76A | - | €413 | +€413 | |
| Remuneration, social security and pensions | 62 | €590,282 | €571,908 | -€18,374 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,452 | €7,941 | -€512 | -6.1% |
| Other operating charges | 640/8 | €883 | €1,369 | +€486 | +55.0% |
| Gross operating margin | 9900 | €580,952 | €686,502 | +€105,550 | +18.2% |
| Operating profit (loss) | 9901 | -€18,665 | €45,284 | +€63,949 | |
| Financial income | 75/76B | €717 | €2,167 | +€1,450 | +202.1% |
| Recurring financial income | 75 | €717 | €2,167 | +€1,450 | +202.1% |
| Financial charges | 65/66B | €944 | €988 | +€43 | +4.6% |
| Recurring financial charges | 65 | €944 | €988 | +€43 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,893 | €46,463 | +€65,355 | |
| Profit (loss) for the period | 9904 | -€18,893 | €46,463 | +€65,355 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,893 | €46,463 | +€65,355 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.