AMARIR TECH: 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.
AMARIR TECH
Largest movements
- Cash -€23,307
down €23,307 (-98.3%), from €23,711 to €404
mainly Other debts (-€24,685) and Accrued charges and deferred income (-€9,305)
- Receivables after one year +€6,998
new in 2025: €6,998
- Tangible fixed assets -€6,051
down €6,051 (-22.6%), from €26,752 to €20,701
of which Furniture and vehicles: -€5,650
- Receivables within one year +€688
up €688 (+4.2%), from €16,490 to €17,178
of which Trade receivables: +€515
- Other debts -€24,685
no longer reported in 2025 (was €24,685)
- Profit (loss) carried forward +€16,322
up €16,322 (+68.8%), from €23,741 to €40,063
- Accrued charges and deferred income -€9,305
no longer reported in 2025 (was €9,305)
- Trade debts -€2,058
down €2,058 (-88.2%), from €2,332 to €274
- Tax, wage and social debts -€1,947
down €1,947 (-50.0%), from €3,889 to €1,943
- Gross operating margin -€6,884
down €6,884 (-19.6%), from €35,101 to €28,217
- Taxes -€3,749
down €3,749 (-44.1%), from €8,491 to €4,743
- Depreciation +€3,350
up €3,350 (+124.0%), from €2,701 to €6,051
- Other operating charges +€732
up €732 (+435.9%), from €168 to €900
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 | €66,953 | €45,281 | -€21,672 | -32.4% |
| Fixed assets | 21/28 | €26,752 | €20,701 | -€6,051 | -22.6% |
| Tangible fixed assets | 22/27 | €26,752 | €20,701 | -€6,051 | -22.6% |
| Plant, machinery and equipment | 23 | €870 | €469 | -€401 | -46.1% |
| Furniture and vehicles | 24 | €25,882 | €20,232 | -€5,650 | -21.8% |
| Current assets | 29/58 | €40,201 | €24,580 | -€15,621 | -38.9% |
| Amounts receivable after more than one year | 29 | - | €6,998 | +€6,998 | |
| Trade receivables | 290 | - | €6,998 | +€6,998 | |
| Amounts receivable within one year | 40/41 | €16,490 | €17,178 | +€688 | +4.2% |
| Trade receivables | 40 | €15,595 | €16,110 | +€515 | +3.3% |
| Other amounts receivable | 41 | €895 | €1,068 | +€173 | +19.3% |
| Cash at bank and in hand | 54/58 | €23,711 | €404 | -€23,307 | -98.3% |
| Total equity and liabilities | 10/49 | €66,953 | €45,281 | -€21,672 | -32.4% |
| Equity | 10/15 | €26,741 | €43,063 | +€16,322 | +61.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,741 | €40,063 | +€16,322 | +68.8% |
| Amounts payable | 17/49 | €40,212 | €2,217 | -€37,994 | -94.5% |
| Amounts payable within one year | 42/48 | €30,907 | €2,217 | -€28,689 | -92.8% |
| Trade debts | 44 | €2,332 | €274 | -€2,058 | -88.2% |
| Suppliers | 440/4 | €2,332 | €274 | -€2,058 | -88.2% |
| Taxes, remuneration and social security | 45 | €3,889 | €1,943 | -€1,947 | -50.0% |
| Taxes | 450/3 | €3,889 | €1,943 | -€1,947 | -50.0% |
| Other amounts payable | 47/48 | €24,685 | - | -€24,685 | |
| Accrued charges and deferred income | 492/3 | €9,305 | - | -€9,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,701 | €6,051 | +€3,350 | +124.0% |
| Other operating charges | 640/8 | €168 | €900 | +€732 | +435.9% |
| Gross operating margin | 9900 | €35,101 | €28,217 | -€6,884 | -19.6% |
| Operating profit (loss) | 9901 | €32,232 | €21,266 | -€10,966 | -34.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1 | €200 | +€200 | +30741.5% |
| Recurring financial charges | 65 | €1 | €200 | +€200 | +30741.5% |
| Profit (loss) for the period before taxes | 9903 | €32,232 | €21,065 | -€11,167 | -34.6% |
| Income taxes | 67/77 | €8,491 | €4,743 | -€3,749 | -44.1% |
| Profit (loss) for the period | 9904 | €23,741 | €16,322 | -€7,419 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,741 | €16,322 | -€7,419 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.