AMARCOR: 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.
What changed
AMARCOR
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,376
2024 · €70,358+€6,018
Equity
€376,685
2024 · €426,336-€49,650
Cash
€34,047
2024 · €32,309+€1,738
Balance sheet total
€516,285
2024 · €569,551-€53,266
Largest movements
Assets
- Receivables within one year -€53,877
down €53,877 (-17.8%), from €301,880 to €248,003
of which Other amounts receivable: -€55,643
- Deferred charges and accrued income -€6,197
down €6,197 (-22.4%), from €27,706 to €21,508
Equity and liabilities
- Reserves -€49,650
down €49,650 (-14.9%), from €333,336 to €283,685
Income statement
- Gross operating margin +€15,418
up €15,418 (+11.8%), from €131,180 to €146,598
- Financial income -€6,268
down €6,268 (-22.2%), from €28,228 to €21,960
- Taxes +€3,464
up €3,464 (+9.9%), from €35,039 to €38,503
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.
Result 2024
€70,358
Gross operating margin
+€15,418
Staff costs
+€296
Depreciation
-€898
Other operating charges
-€303
Financial income
-€6,268
Financial charges
+€1,237
Taxes
-€3,464
Result 2025
€76,376
raises the resultlowers the result
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.
From operations
+€135,239
Investment
-€7,475
Financing
-€126,026
Cash 2024
€32,309
From operations (derived)
+€135,239
Net result for the year
+€76,376
Depreciation
+€2,404
Receivables within one year
+€53,877
Deferred charges and accrued income
+€6,197
Trade debts
-€4,989
Tax, wage and social debts
+€2,187
Other debts
-€814
Investment (derived)
-€7,475
Investment in fixed assets (net)
-€7,475
Financing
-€126,026
Contributions, distributions and other
-€126,026
Cash 2025
€34,047
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,551 | €516,285 | -€53,266 | -9.4% |
| Fixed assets | 21/28 | €15,656 | €20,727 | +€5,071 | +32.4% |
| Tangible fixed assets | 22/27 | €12,796 | €17,867 | +€5,071 | +39.6% |
| Plant, machinery and equipment | 23 | €2,096 | €5,855 | +€3,759 | +179% |
| Furniture and vehicles | 24 | - | €1,312 | +€1,312 | |
| Other tangible fixed assets | 26 | €10,700 | €10,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,861 | €2,861 | = | 0.0% |
| Current assets | 29/58 | €553,895 | €495,558 | -€58,337 | -10.5% |
| Amounts receivable after more than one year | 29 | €192,000 | €192,000 | = | 0.0% |
| Other amounts receivable | 291 | €192,000 | €192,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €301,880 | €248,003 | -€53,877 | -17.8% |
| Trade receivables | 40 | - | €1,765 | +€1,765 | |
| Other amounts receivable | 41 | €301,880 | €246,238 | -€55,643 | -18.4% |
| Cash at bank and in hand | 54/58 | €32,309 | €34,047 | +€1,738 | +5.4% |
| Deferred charges and accrued income | 490/1 | €27,706 | €21,508 | -€6,197 | -22.4% |
| Total equity and liabilities | 10/49 | €569,551 | €516,285 | -€53,266 | -9.4% |
| Equity | 10/15 | €426,336 | €376,685 | -€49,650 | -11.6% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Contributions outside capital | 11 | €93,000 | - | -€93,000 | |
| Other | 1109/19 | €93,000 | - | -€93,000 | |
| Reserves | 13 | €333,336 | €283,685 | -€49,650 | -14.9% |
| Non-distributable reserves | 130/1 | €9,300 | - | -€9,300 | |
| Legal reserve | 130 | €9,300 | - | -€9,300 | |
| Tax-exempt reserves | 132 | €25,714 | €8,740 | -€16,974 | -66.0% |
| Distributable reserves | 133 | €298,321 | €274,945 | -€23,376 | -7.8% |
| Amounts payable | 17/49 | €143,216 | €139,600 | -€3,616 | -2.5% |
| Amounts payable within one year | 42/48 | €143,216 | €139,600 | -€3,616 | -2.5% |
| Trade debts | 44 | €4,989 | - | -€4,989 | |
| Suppliers | 440/4 | €4,989 | - | -€4,989 | |
| Taxes, remuneration and social security | 45 | €17,688 | €19,875 | +€2,187 | +12.4% |
| Taxes | 450/3 | €14,529 | €14,862 | +€333 | +2.3% |
| Remuneration and social security | 454/9 | €3,160 | €5,013 | +€1,853 | +58.7% |
| Other amounts payable | 47/48 | €120,539 | €119,725 | -€814 | -0.7% |
| Remuneration, social security and pensions | 62 | €48,540 | €48,244 | -€296 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €2,404 | +€898 | +59.7% |
| Other operating charges | 640/8 | €344 | €646 | +€303 | +88.1% |
| Gross operating margin | 9900 | €131,180 | €146,598 | +€15,418 | +11.8% |
| Operating profit (loss) | 9901 | €80,790 | €95,303 | +€14,513 | +18.0% |
| Financial income | 75/76B | €28,228 | €21,960 | -€6,268 | -22.2% |
| Recurring financial income | 75 | €28,228 | €21,960 | -€6,268 | -22.2% |
| Financial charges | 65/66B | €3,621 | €2,384 | -€1,237 | -34.2% |
| Recurring financial charges | 65 | €3,621 | €2,384 | -€1,237 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €105,397 | €114,879 | +€9,482 | +9.0% |
| Income taxes | 67/77 | €35,039 | €38,503 | +€3,464 | +9.9% |
| Profit (loss) for the period | 9904 | €70,358 | €76,376 | +€6,018 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,358 | €76,376 | +€6,018 | +8.6% |
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 17 October 2026 via checked.be.