AMIR: what changed
Two fiscal 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.
AMIR
Largest movements
- Receivables within one year -€6,223
down €6,223 (-6.4%), from €97,764 to €91,540
of which Other amounts receivable: -€6,761
- Cash +€4,882
up €4,882 (+98.0%), from €4,981 to €9,863
mainly Receivables within one year (+€6,223) and Trade debts (+€597)
- Current portion of long-term debt -€1,508
no longer reported in 2025 (was €1,508)
- Gross operating margin +€20,687
up €20,687, from -€19,300 to €1,387
- Taxes +€5,011
no longer reported in 2025 (was -€5,011)
- Financial charges +€913
up €913 (+145.3%), from €628 to €1,541
- Other operating charges -€327
no longer reported in 2025 (was €327)
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 | €102,745 | €101,404 | -€1,341 | -1.3% |
| Current assets | 29/58 | €102,745 | €101,404 | -€1,341 | -1.3% |
| Amounts receivable within one year | 40/41 | €97,764 | €91,540 | -€6,223 | -6.4% |
| Trade receivables | 40 | €69,623 | €70,160 | +€538 | +0.8% |
| Other amounts receivable | 41 | €28,141 | €21,380 | -€6,761 | -24.0% |
| Cash at bank and in hand | 54/58 | €4,981 | €9,863 | +€4,882 | +98.0% |
| Total equity and liabilities | 10/49 | €102,745 | €101,404 | -€1,341 | -1.3% |
| Equity | 10/15 | €100,481 | €100,327 | -€154 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,021 | €79,867 | -€154 | -0.2% |
| Amounts payable | 17/49 | €2,263 | €1,077 | -€1,187 | -52.4% |
| Amounts payable within one year | 42/48 | €2,263 | €1,077 | -€1,187 | -52.4% |
| Current portion of amounts payable after more than one year | 42 | €1,508 | - | -€1,508 | |
| Trade debts | 44 | €480 | €1,077 | +€597 | +124.3% |
| Suppliers | 440/4 | €480 | €1,077 | +€597 | +124.3% |
| Taxes, remuneration and social security | 45 | €276 | - | -€276 | |
| Remuneration and social security | 454/9 | €276 | - | -€276 | |
| Other operating charges | 640/8 | €327 | - | -€327 | |
| Gross operating margin | 9900 | -€19,300 | €1,387 | +€20,687 | |
| Operating profit (loss) | 9901 | -€19,627 | €1,387 | +€21,013 | |
| Financial charges | 65/66B | €628 | €1,541 | +€913 | +145.3% |
| Recurring financial charges | 65 | €628 | €1,541 | +€913 | +145.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,255 | -€154 | +€20,101 | +99.2% |
| Income taxes | 67/77 | -€5,011 | - | +€5,011 | |
| Profit (loss) for the period | 9904 | -€15,244 | -€154 | +€15,090 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,244 | -€154 | +€15,090 | +99.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.