AMARIS: 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.
AMARIS
Largest movements
- Receivables after one year +€13,627
up €13,627 (+16.1%), from €84,677 to €98,305
- Cash +€10,122
up €10,122 (+690%), from €1,466 to €11,588
mainly Net result for the year (+€60,606) and Receivables within one year (+€1,497)
- Reserves +€36,818
up €36,818 (+17.9%), from €205,242 to €242,060
of which Distributable reserves: +€36,818
- Current portion of long-term debt -€8,655
down €8,655 (-100%), from €8,655 to €0
- Trade debts -€6,891
down €6,891 (-96.3%), from €7,158 to €267
- Profit (loss) carried forward +€5,606
up €5,606 (+5.7%), from €98,552 to €104,159
- Tax, wage and social debts -€4,626
down €4,626 (-18.9%), from €24,503 to €19,877
- Gross operating margin +€25,071
up €25,071 (+36.4%), from €68,966 to €94,037
- Taxes +€6,730
up €6,730 (+30.5%), from €22,055 to €28,785
- Financial charges -€979
down €979 (-22.4%), from €4,368 to €3,389
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 | €362,710 | €384,962 | +€22,252 | +6.1% |
| Fixed assets | 21/28 | €275,069 | €275,069 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €275,069 | €275,069 | = | 0.0% |
| Current assets | 29/58 | €87,641 | €109,893 | +€22,252 | +25.4% |
| Amounts receivable after more than one year | 29 | €84,677 | €98,305 | +€13,627 | +16.1% |
| Other amounts receivable | 291 | €84,677 | €98,305 | +€13,627 | +16.1% |
| Amounts receivable within one year | 40/41 | €1,497 | €0 | -€1,497 | -100% |
| Trade receivables | 40 | €1,497 | €0 | -€1,497 | -100% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,466 | €11,588 | +€10,122 | +690% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €362,710 | €384,962 | +€22,252 | +6.1% |
| Equity | 10/15 | €322,394 | €364,819 | +€42,424 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,242 | €242,060 | +€36,818 | +17.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €203,382 | €240,200 | +€36,818 | +18.1% |
| Profit (loss) carried forward | 14 | €98,552 | €104,159 | +€5,606 | +5.7% |
| Amounts payable | 17/49 | €40,316 | €20,144 | -€20,172 | -50.0% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €40,316 | €20,144 | -€20,172 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €8,655 | €0 | -€8,655 | -100% |
| Trade debts | 44 | €7,158 | €267 | -€6,891 | -96.3% |
| Suppliers | 440/4 | €7,158 | €267 | -€6,891 | -96.3% |
| Taxes, remuneration and social security | 45 | €24,503 | €19,877 | -€4,626 | -18.9% |
| Taxes | 450/3 | €24,503 | €19,877 | -€4,626 | -18.9% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €2,563 | €2,157 | -€407 | -15.9% |
| Gross operating margin | 9900 | €68,966 | €94,037 | +€25,071 | +36.4% |
| Operating profit (loss) | 9901 | €66,403 | €91,881 | +€25,478 | +38.4% |
| Financial income | 75/76B | €516 | €900 | +€384 | +74.5% |
| Recurring financial income | 75 | €516 | €900 | +€384 | +74.5% |
| Financial charges | 65/66B | €4,368 | €3,389 | -€979 | -22.4% |
| Recurring financial charges | 65 | €4,368 | €3,389 | -€979 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €62,551 | €89,391 | +€26,841 | +42.9% |
| Income taxes | 67/77 | €22,055 | €28,785 | +€6,730 | +30.5% |
| Profit (loss) for the period | 9904 | €40,496 | €60,606 | +€20,110 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,496 | €60,606 | +€20,110 | +49.7% |
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 15 October 2026 via checked.be.