Amarris Charleroi: 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.
Amarris Charleroi
Largest movements
- Tangible fixed assets -€754,716
down €754,716 (-93.4%), from €808,121 to €53,404
of which Land and buildings: -€670,449
- Cash +€132,954
up €132,954 (+122%), from €109,092 to €242,046
mainly Investment in fixed assets (net) (+€707,068) and Net result for the year (+€161,246)
- Current investments -€59,146
down €59,146 (-53.3%), from €110,957 to €51,811
- Receivables within one year -€14,481
down €14,481 (-12.9%), from €112,315 to €97,834
of which Trade receivables: -€61,021
- Debts after one year -€392,345
down €392,345 (-95.6%), from €410,233 to €17,888
- Reserves -€245,687
down €245,687 (-56.0%), from €438,941 to €193,254
- Current portion of long-term debt -€109,902
down €109,902 (-88.8%), from €123,801 to €13,899
- Profit (loss) carried forward +€60,152
up €60,152 (+51.7%), from €116,256 to €176,408
- Depreciation -€31,070
down €31,070 (-38.4%), from €80,993 to €49,923
- Taxes +€16,206
up €16,206 (+36.4%), from €44,561 to €60,768
- Gross operating margin +€5,880
up €5,880 (+1.0%), from €581,314 to €587,194
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 | €1,174,958 | €473,324 | -€701,634 | -59.7% |
| Fixed assets | 21/28 | €810,811 | €53,820 | -€756,991 | -93.4% |
| Intangible fixed assets | 21 | €2,690 | €416 | -€2,275 | -84.6% |
| Tangible fixed assets | 22/27 | €808,121 | €53,404 | -€754,716 | -93.4% |
| Land and buildings | 22 | €670,449 | €0 | -€670,449 | -100% |
| Plant, machinery and equipment | 23 | €765 | €0 | -€765 | -100% |
| Furniture and vehicles | 24 | €130,850 | €53,404 | -€77,446 | -59.2% |
| Assets under construction and advance payments | 27 | €6,057 | €0 | -€6,057 | -100% |
| Current assets | 29/58 | €364,147 | €419,504 | +€55,357 | +15.2% |
| Stocks and contracts in progress | 3 | - | €874 | +€874 | |
| Contracts in progress | 37 | - | €874 | +€874 | |
| Amounts receivable within one year | 40/41 | €112,315 | €97,834 | -€14,481 | -12.9% |
| Trade receivables | 40 | €96,239 | €35,218 | -€61,021 | -63.4% |
| Other amounts receivable | 41 | €16,076 | €62,616 | +€46,540 | +290% |
| Current investments | 50/53 | €110,957 | €51,811 | -€59,146 | -53.3% |
| Cash at bank and in hand | 54/58 | €109,092 | €242,046 | +€132,954 | +122% |
| Deferred charges and accrued income | 490/1 | €31,783 | €26,939 | -€4,844 | -15.2% |
| Total equity and liabilities | 10/49 | €1,174,958 | €473,324 | -€701,634 | -59.7% |
| Equity | 10/15 | €567,597 | €375,973 | -€191,624 | -33.8% |
| Contributions | 10/11 | €12,400 | €6,311 | -€6,089 | -49.1% |
| Reserves | 13 | €438,941 | €193,254 | -€245,687 | -56.0% |
| Distributable reserves | 133 | €438,941 | €193,254 | -€245,687 | -56.0% |
| Profit (loss) carried forward | 14 | €116,256 | €176,408 | +€60,152 | +51.7% |
| Amounts payable | 17/49 | €607,361 | €97,351 | -€510,010 | -84.0% |
| Amounts payable after more than one year | 17 | €410,233 | €17,888 | -€392,345 | -95.6% |
| Financial debts | 170/4 | €410,233 | €17,888 | -€392,345 | -95.6% |
| Amounts payable within one year | 42/48 | €196,872 | €79,250 | -€117,622 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €123,801 | €13,899 | -€109,902 | -88.8% |
| Financial debts | 43 | €358 | €0 | -€358 | -100% |
| Other loans | 439 | €358 | €0 | -€358 | -100% |
| Trade debts | 44 | €19,145 | €9,259 | -€9,886 | -51.6% |
| Suppliers | 440/4 | €19,145 | €9,259 | -€9,886 | -51.6% |
| Advances received on contracts in progress | 46 | €1,618 | €1,494 | -€124 | -7.7% |
| Taxes, remuneration and social security | 45 | €32,442 | €40,739 | +€8,297 | +25.6% |
| Taxes | 450/3 | €10,656 | €14,325 | +€3,669 | +34.4% |
| Remuneration and social security | 454/9 | €21,786 | €26,414 | +€4,628 | +21.2% |
| Other amounts payable | 47/48 | €19,509 | €13,860 | -€5,650 | -29.0% |
| Accrued charges and deferred income | 492/3 | €256 | €213 | -€43 | -16.7% |
| Non-recurring operating income | 76A | €2,454 | €16,935 | +€14,480 | +590% |
| Remuneration, social security and pensions | 62 | €305,668 | €306,545 | +€876 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,993 | €49,923 | -€31,070 | -38.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €434 | €0 | -€434 | -100% |
| Other operating charges | 640/8 | €10,171 | €6,318 | -€3,853 | -37.9% |
| Non-recurring operating charges | 66A | - | €1,106 | +€1,106 | |
| Gross operating margin | 9900 | €581,314 | €587,194 | +€5,880 | +1.0% |
| Operating profit (loss) | 9901 | €184,048 | €223,302 | +€39,254 | +21.3% |
| Financial income | 75/76B | €3,465 | €3,509 | +€43 | +1.2% |
| Recurring financial income | 75 | €3,465 | €3,509 | +€43 | +1.2% |
| Financial charges | 65/66B | €8,571 | €4,796 | -€3,774 | -44.0% |
| Recurring financial charges | 65 | €8,571 | €4,796 | -€3,774 | -44.0% |
| Profit (loss) for the period before taxes | 9903 | €178,943 | €222,014 | +€43,072 | +24.1% |
| Income taxes | 67/77 | €44,561 | €60,768 | +€16,206 | +36.4% |
| Profit (loss) for the period | 9904 | €134,381 | €161,246 | +€26,865 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €134,381 | €161,246 | +€26,865 | +20.0% |
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 27 October 2026 via checked.be.