AMARHIS: 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.
AMARHIS
Largest movements
- Cash +€30,139
up €30,139 (+170761.7%), from €18 to €30,157
mainly Receivables after one year (+€27,115) and Net result for the year (+€13,617)
- Receivables after one year -€27,115
down €27,115 (-41.3%), from €65,658 to €38,543
- Receivables within one year -€12,083
no longer reported in 2025 (was €12,083)
- Other debts -€25,620
down €25,620 (-72.3%), from €35,430 to €9,810
- Profit (loss) carried forward +€13,617
up €13,617 (+33.9%), from -€40,148 to -€26,531
- Tax, wage and social debts +€9,093
new in 2025: €9,093
- Debts after one year -€5,203
no longer reported in 2025 (was €5,203)
- Accrued charges and deferred income -€2,516
down €2,516 (-92.3%), from €2,726 to €210
- Gross operating margin +€20,553
up €20,553, from -€8,152 to €12,400
- Depreciation -€10,836
down €10,836 (-95.0%), from €11,401 to €565
- Financial charges -€2,104
down €2,104 (-92.7%), from €2,270 to €166
- Other operating charges +€405
up €405 (+232.4%), from €174 to €579
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 | €78,324 | €68,700 | -€9,624 | -12.3% |
| Fixed assets | 21/28 | €565 | - | -€565 | |
| Tangible fixed assets | 22/27 | €565 | - | -€565 | |
| Furniture and vehicles | 24 | €565 | - | -€565 | |
| Current assets | 29/58 | €77,759 | €68,700 | -€9,059 | -11.6% |
| Amounts receivable after more than one year | 29 | €65,658 | €38,543 | -€27,115 | -41.3% |
| Other amounts receivable | 291 | €65,658 | €38,543 | -€27,115 | -41.3% |
| Amounts receivable within one year | 40/41 | €12,083 | - | -€12,083 | |
| Other amounts receivable | 41 | €12,083 | - | -€12,083 | |
| Cash at bank and in hand | 54/58 | €18 | €30,157 | +€30,139 | +170761.7% |
| Total equity and liabilities | 10/49 | €78,324 | €68,700 | -€9,624 | -12.3% |
| Equity | 10/15 | €29,852 | €43,469 | +€13,617 | +45.6% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,148 | -€26,531 | +€13,617 | +33.9% |
| Amounts payable | 17/49 | €48,473 | €25,231 | -€23,242 | -47.9% |
| Amounts payable after more than one year | 17 | €5,203 | - | -€5,203 | |
| Financial debts | 170/4 | €5,203 | - | -€5,203 | |
| Amounts payable within one year | 42/48 | €40,544 | €25,021 | -€15,523 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €5,113 | €5,203 | +€90 | +1.8% |
| Trade debts | 44 | - | €915 | +€915 | |
| Suppliers | 440/4 | - | €915 | +€915 | |
| Taxes, remuneration and social security | 45 | - | €9,093 | +€9,093 | |
| Taxes | 450/3 | - | €9,093 | +€9,093 | |
| Other amounts payable | 47/48 | €35,430 | €9,810 | -€25,620 | -72.3% |
| Accrued charges and deferred income | 492/3 | €2,726 | €210 | -€2,516 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,401 | €565 | -€10,836 | -95.0% |
| Other operating charges | 640/8 | €174 | €579 | +€405 | +232.4% |
| Gross operating margin | 9900 | -€8,152 | €12,400 | +€20,553 | |
| Operating profit (loss) | 9901 | -€19,728 | €11,256 | +€30,984 | |
| Financial income | 75/76B | €2,545 | €2,527 | -€18 | -0.7% |
| Recurring financial income | 75 | €2,545 | €2,527 | -€18 | -0.7% |
| Financial charges | 65/66B | €2,270 | €166 | -€2,104 | -92.7% |
| Recurring financial charges | 65 | €2,270 | €166 | -€2,104 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,453 | €13,617 | +€33,070 | |
| Profit (loss) for the period | 9904 | -€19,453 | €13,617 | +€33,070 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,453 | €13,617 | +€33,070 |
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 6 October 2026 via checked.be.