AMARSYS: 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.
AMARSYS
Largest movements
- Cash +€71,465
up €71,465 (+61.9%), from €115,466 to €186,931
mainly Net result for the year (+€59,526) and Depreciation (+€53,516)
- Tangible fixed assets -€52,127
down €52,127 (-9.3%), from €558,480 to €506,353
of which Land and buildings: -€38,185
- Reserves +€59,526
up €59,526 (+10.0%), from €596,019 to €655,545
- Debts after one year -€39,191
down €39,191 (-90.4%), from €43,348 to €4,157
- Turnover +€11,172
up €11,172 (+6.6%), from €168,951 to €180,124
- Gross operating margin +€11,161
up €11,161 (+9.0%), from €123,389 to €134,551
- Taxes +€6,649
up €6,649 (+124.2%), from €5,351 to €12,000
- Staff costs +€5,405
new in 2025: €5,405
- Financial charges -€2,443
down €2,443 (-62.5%), from €3,906 to €1,463
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 | €708,643 | €731,182 | +€22,539 | +3.2% |
| Fixed assets | 21/28 | €558,480 | €506,353 | -€52,127 | -9.3% |
| Tangible fixed assets | 22/27 | €558,480 | €506,353 | -€52,127 | -9.3% |
| Land and buildings | 22 | €526,343 | €488,158 | -€38,185 | -7.3% |
| Furniture and vehicles | 24 | €23,837 | €9,895 | -€13,942 | -58.5% |
| Other tangible fixed assets | 26 | €8,300 | €8,300 | = | 0.0% |
| Current assets | 29/58 | €150,163 | €224,829 | +€74,666 | +49.7% |
| Amounts receivable within one year | 40/41 | €34,697 | €37,897 | +€3,200 | +9.2% |
| Trade receivables | 40 | €34,697 | €37,897 | +€3,200 | +9.2% |
| Cash at bank and in hand | 54/58 | €115,466 | €186,931 | +€71,465 | +61.9% |
| Total equity and liabilities | 10/49 | €708,643 | €731,182 | +€22,539 | +3.2% |
| Equity | 10/15 | €596,019 | €655,545 | +€59,526 | +10.0% |
| Contributions | 10/11 | €0 | - | = | |
| Capital | 10 | €0 | - | = | |
| Reserves | 13 | €596,019 | €655,545 | +€59,526 | +10.0% |
| Distributable reserves | 133 | €596,019 | €655,545 | +€59,526 | +10.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €60,928 | €60,928 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €60,928 | €60,928 | = | 0.0% |
| Pensions and similar obligations | 160 | €60,928 | €60,928 | = | 0.0% |
| Amounts payable | 17/49 | €51,696 | €14,709 | -€36,987 | -71.5% |
| Amounts payable after more than one year | 17 | €43,348 | €4,157 | -€39,191 | -90.4% |
| Financial debts | 170/4 | €43,348 | €4,157 | -€39,191 | -90.4% |
| Amounts payable within one year | 42/48 | €8,348 | €10,552 | +€2,204 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €225 | - | -€225 | |
| Suppliers | 440/4 | €225 | - | -€225 | |
| Taxes, remuneration and social security | 45 | €8,123 | €10,552 | +€2,429 | +29.9% |
| Taxes | 450/3 | €6,493 | €7,398 | +€905 | +13.9% |
| Remuneration and social security | 454/9 | €1,630 | €3,154 | +€1,524 | +93.5% |
| Turnover | 70 | €168,951 | €180,124 | +€11,172 | +6.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,458 | €58,473 | -€1,984 | -3.3% |
| Remuneration, social security and pensions | 62 | - | €5,405 | +€5,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,569 | €53,516 | +€947 | +1.8% |
| Other operating charges | 640/8 | €886 | €2,723 | +€1,837 | +207.4% |
| Gross operating margin | 9900 | €123,389 | €134,551 | +€11,161 | +9.0% |
| Operating profit (loss) | 9901 | €69,935 | €72,907 | +€2,972 | +4.3% |
| Financial income | 75/76B | €292 | €83 | -€209 | -71.7% |
| Recurring financial income | 75 | €292 | €83 | -€209 | -71.7% |
| Financial charges | 65/66B | €3,906 | €1,463 | -€2,443 | -62.5% |
| Recurring financial charges | 65 | €3,906 | €1,463 | -€2,443 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €66,320 | €71,526 | +€5,206 | +7.9% |
| Income taxes | 67/77 | €5,351 | €12,000 | +€6,649 | +124.2% |
| Profit (loss) for the period | 9904 | €60,969 | €59,526 | -€1,442 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,969 | €59,526 | -€1,442 | -2.4% |
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 11 October 2026 via checked.be.