Amarris LLN: 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 LLN
Largest movements
- Receivables within one year +€189,143
up €189,143 (+30.1%), from €629,379 to €818,522
of which Other amounts receivable: +€150,000
- Cash +€132,145
up €132,145 (+85.7%), from €154,166 to €286,311
mainly Net result for the year (+€223,651) and Investment in fixed assets (net) (+€128,231)
- Tangible fixed assets -€130,176
down €130,176 (-97.5%), from €133,448 to €3,271
of which Plant, machinery and equipment: -€71,379
- Profit (loss) carried forward +€214,051
up €214,051 (+97.2%), from €220,174 to €434,225
- Debts after one year -€112,791
no longer reported in 2025 (was €112,791)
- Tax, wage and social debts +€62,517
up €62,517 (+92.4%), from €67,658 to €130,175
of which Taxes: +€40,939
- Trade debts +€13,133
up €13,133 (+14.7%), from €89,335 to €102,469
of which Suppliers: +€21,479
- Gross operating margin +€381,458
up €381,458 (+97.6%), from €390,840 to €772,299
- Taxes +€48,825
up €48,825 (+371,293%), from €13 to €48,838
- Depreciation -€25,543
down €25,543 (-90.6%), from €28,188 to €2,645
- Staff costs +€18,229
up €18,229 (+4.3%), from €427,023 to €445,252
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 | €936,283 | €1,123,515 | +€187,231 | +20.0% |
| Fixed assets | 21/28 | €139,398 | €8,522 | -€130,876 | -93.9% |
| Intangible fixed assets | 21 | €1,442 | €642 | -€800 | -55.5% |
| Tangible fixed assets | 22/27 | €133,448 | €3,271 | -€130,176 | -97.5% |
| Land and buildings | 22 | €39,825 | - | -€39,825 | |
| Plant, machinery and equipment | 23 | €71,379 | - | -€71,379 | |
| Furniture and vehicles | 24 | €22,244 | €3,271 | -€18,973 | -85.3% |
| Financial fixed assets | 28 | €4,508 | €4,608 | +€100 | +2.2% |
| Current assets | 29/58 | €796,885 | €1,114,993 | +€318,108 | +39.9% |
| Amounts receivable within one year | 40/41 | €629,379 | €818,522 | +€189,143 | +30.1% |
| Trade receivables | 40 | €195,759 | €234,902 | +€39,143 | +20.0% |
| Other amounts receivable | 41 | €433,620 | €583,620 | +€150,000 | +34.6% |
| Cash at bank and in hand | 54/58 | €154,166 | €286,311 | +€132,145 | +85.7% |
| Deferred charges and accrued income | 490/1 | €13,341 | €10,161 | -€3,180 | -23.8% |
| Total equity and liabilities | 10/49 | €936,283 | €1,123,515 | +€187,231 | +20.0% |
| Equity | 10/15 | €660,080 | €874,132 | +€214,051 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €421,307 | €421,307 | = | 0.0% |
| Distributable reserves | 133 | €421,307 | €421,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,174 | €434,225 | +€214,051 | +97.2% |
| Amounts payable | 17/49 | €276,203 | €249,383 | -€26,820 | -9.7% |
| Amounts payable after more than one year | 17 | €112,791 | - | -€112,791 | |
| Financial debts | 170/4 | €112,791 | - | -€112,791 | |
| Amounts payable within one year | 42/48 | €163,412 | €243,085 | +€79,673 | +48.8% |
| Current portion of amounts payable after more than one year | 42 | €5,577 | - | -€5,577 | |
| Trade debts | 44 | €89,335 | €102,469 | +€13,133 | +14.7% |
| Suppliers | 440/4 | €80,990 | €102,469 | +€21,479 | +26.5% |
| Bills of exchange payable | 441 | €8,346 | - | -€8,346 | |
| Taxes, remuneration and social security | 45 | €67,658 | €130,175 | +€62,517 | +92.4% |
| Taxes | 450/3 | €24,119 | €65,058 | +€40,939 | +170% |
| Remuneration and social security | 454/9 | €43,539 | €65,117 | +€21,578 | +49.6% |
| Other amounts payable | 47/48 | €842 | €10,442 | +€9,600 | +1,141% |
| Accrued charges and deferred income | 492/3 | - | €6,298 | +€6,298 | |
| Non-recurring operating income | 76A | €4,404 | €248,825 | +€244,420 | +5,549% |
| Remuneration, social security and pensions | 62 | €427,023 | €445,252 | +€18,229 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,188 | €2,645 | -€25,543 | -90.6% |
| Other operating charges | 640/8 | €2,399 | €1,734 | -€665 | -27.7% |
| Non-recurring operating charges | 66A | €1,454 | €41,126 | +€39,672 | +2,728% |
| Gross operating margin | 9900 | €390,840 | €772,299 | +€381,458 | +97.6% |
| Operating profit (loss) | 9901 | -€68,224 | €281,541 | +€349,765 | |
| Financial income | 75/76B | €3,068 | €136 | -€2,932 | -95.6% |
| Recurring financial income | 75 | €3,068 | €136 | -€2,932 | -95.6% |
| Financial charges | 65/66B | €10,889 | €9,187 | -€1,701 | -15.6% |
| Recurring financial charges | 65 | €10,889 | €9,187 | -€1,701 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€76,044 | €272,489 | +€348,534 | |
| Income taxes | 67/77 | €13 | €48,838 | +€48,825 | +371,293% |
| Profit (loss) for the period | 9904 | -€76,057 | €223,651 | +€299,709 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,057 | €223,651 | +€299,709 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.