AMIR ENTERPRISES: 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.
AMIR ENTERPRISES
Largest movements
- Cash -€10,309
down €10,309 (-18.3%), from €56,296 to €45,986
mainly Debts after one year (-€10,000) and Trade debts (-€7,732)
- Financial fixed assets +€1,800
new in 2025: €1,800
- Stocks and contracts -€1,480
down €1,480 (-6.6%), from €22,354 to €20,874
- Tangible fixed assets +€1,324
up €1,324 (+1,316%), from €101 to €1,425
of which Plant, machinery and equipment: +€1,425
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€7,732
down €7,732 (-91.1%), from €8,489 to €757
- Reserves +€6,787
up €6,787 (+20.7%), from €32,843 to €39,630
of which Distributable reserves: +€6,787
- Tax, wage and social debts +€3,462
up €3,462 (+245%), from €1,415 to €4,877
- Other debts -€2,047
down €2,047 (-24.8%), from €8,269 to €6,222
- Gross operating margin +€13,318
up €13,318 (+112%), from €11,850 to €25,168
- Other operating charges +€6,665
up €6,665 (+349%), from €1,907 to €8,573
- Taxes +€2,176
up €2,176 (+203%), from €1,070 to €3,246
- Financial charges -€1,714
down €1,714 (-23.2%), from €7,380 to €5,666
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 | €78,992 | €70,085 | -€8,906 | -11.3% |
| Fixed assets | 21/28 | €101 | €3,225 | +€3,124 | +3,105% |
| Tangible fixed assets | 22/27 | €101 | €1,425 | +€1,324 | +1,316% |
| Plant, machinery and equipment | 23 | - | €1,425 | +€1,425 | |
| Other tangible fixed assets | 26 | €101 | - | -€101 | |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €78,891 | €66,861 | -€12,030 | -15.2% |
| Stocks and contracts in progress | 3 | €22,354 | €20,874 | -€1,480 | -6.6% |
| Stocks | 30/36 | €22,354 | €20,874 | -€1,480 | -6.6% |
| Amounts receivable within one year | 40/41 | €241 | - | -€241 | |
| Trade receivables | 40 | €206 | - | -€206 | |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €56,296 | €45,986 | -€10,309 | -18.3% |
| Total equity and liabilities | 10/49 | €78,992 | €70,085 | -€8,906 | -11.3% |
| Equity | 10/15 | €50,819 | €58,230 | +€7,411 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,843 | €39,630 | +€6,787 | +20.7% |
| 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 | €30,983 | €37,770 | +€6,787 | +21.9% |
| Profit (loss) carried forward | 14 | -€624 | - | +€624 | |
| Amounts payable | 17/49 | €28,173 | €11,855 | -€16,317 | -57.9% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Other amounts payable | 178/9 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €18,173 | €11,855 | -€6,317 | -34.8% |
| Trade debts | 44 | €8,489 | €757 | -€7,732 | -91.1% |
| Suppliers | 440/4 | €8,489 | €757 | -€7,732 | -91.1% |
| Taxes, remuneration and social security | 45 | €1,415 | €4,877 | +€3,462 | +245% |
| Taxes | 450/3 | €1,415 | €4,877 | +€3,462 | +245% |
| Other amounts payable | 47/48 | €8,269 | €6,222 | -€2,047 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | €274 | +€30 | +12.1% |
| Other operating charges | 640/8 | €1,907 | €8,573 | +€6,665 | +349% |
| Gross operating margin | 9900 | €11,850 | €25,168 | +€13,318 | +112% |
| Operating profit (loss) | 9901 | €9,698 | €16,321 | +€6,623 | +68.3% |
| Financial income | 75/76B | €0 | €1 | +€1 | +688% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +688% |
| Financial charges | 65/66B | €7,380 | €5,666 | -€1,714 | -23.2% |
| Recurring financial charges | 65 | €7,380 | €5,666 | -€1,714 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €2,319 | €10,657 | +€8,338 | +360% |
| Income taxes | 67/77 | €1,070 | €3,246 | +€2,176 | +203% |
| Profit (loss) for the period | 9904 | €1,249 | €7,411 | +€6,162 | +493% |
| Profit (loss) for the period to be appropriated | 9905 | €1,249 | €7,411 | +€6,162 | +493% |
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 30 October 2026 via checked.be.