AMIRA: 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.
What changed
AMIRA
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€37,694
2024 · €27,657+€10,036
Equity
€2.0m
2024 · €2.0m+€10,362
Cash
€69,568
2024 · €96,892-€27,324
Balance sheet total
€3.3m
2024 · €3.4m-€64,867
Largest movements
Assets
- Tangible fixed assets -€95,685
down €95,685 (-3.3%), from €2.9m to €2.8m
of which Land and buildings: -€92,660
- Receivables within one year +€58,837
up €58,837 (+26.7%), from €220,693 to €279,530
Equity and liabilities
- Debts after one year -€91,237
down €91,237 (-11.7%), from €776,824 to €685,587
- Other debts +€35,933
up €35,933 (+8.7%), from €413,715 to €449,648
Income statement
- Financial charges -€12,493
down €12,493 (-35.6%), from €35,093 to €22,601
- Gross operating margin -€4,104
down €4,104 (-2.3%), from €174,685 to €170,582
- Financial income +€2,050
up €2,050 (+51.9%), from €3,950 to €6,000
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.
Result 2024
€27,657
Gross operating margin
-€4,104
Depreciation
+€1,578
Other operating charges
-€931
Financial income
+€2,050
Financial charges
+€12,493
Taxes
-€1,050
Result 2025
€37,694
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.
From operations
+€91,894
Investment
-€1,365
Financing
-€117,853
Cash 2024
€96,892
From operations (derived)
+€91,894
Net result for the year
+€37,694
Depreciation
+€95,685
Receivables within one year
-€58,837
Deferred charges and accrued income
+€2,061
Trade debts
-€11,814
Tax, wage and social debts
-€1,797
Other debts
+€35,933
Accrued charges and deferred income
-€7,030
Investment (derived)
-€1,365
Current investments
-€1,365
Financing
-€117,853
Debts after one year
-€91,237
Current portion of long-term debt
+€715
Contributions, distributions and other
-€27,331
Cash 2025
€69,568
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,350,262 | €3,285,395 | -€64,867 | -1.9% |
| Fixed assets | 21/28 | €2,868,670 | €2,772,985 | -€95,685 | -3.3% |
| Tangible fixed assets | 22/27 | €2,868,670 | €2,772,985 | -€95,685 | -3.3% |
| Land and buildings | 22 | €2,027,222 | €1,934,562 | -€92,660 | -4.6% |
| Plant, machinery and equipment | 23 | €8,456 | €6,698 | -€1,758 | -20.8% |
| Furniture and vehicles | 24 | €2,426 | €1,159 | -€1,267 | -52.2% |
| Other tangible fixed assets | 26 | €830,566 | €830,566 | = | 0.0% |
| Current assets | 29/58 | €481,592 | €512,410 | +€30,818 | +6.4% |
| Amounts receivable within one year | 40/41 | €220,693 | €279,530 | +€58,837 | +26.7% |
| Other amounts receivable | 41 | €220,693 | €279,530 | +€58,837 | +26.7% |
| Current investments | 50/53 | €151,200 | €152,565 | +€1,365 | +0.9% |
| Cash at bank and in hand | 54/58 | €96,892 | €69,568 | -€27,324 | -28.2% |
| Deferred charges and accrued income | 490/1 | €12,808 | €10,747 | -€2,061 | -16.1% |
| Total equity and liabilities | 10/49 | €3,350,262 | €3,285,395 | -€64,867 | -1.9% |
| Equity | 10/15 | €2,009,846 | €2,020,208 | +€10,362 | +0.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €715,000 | €715,000 | = | 0.0% |
| Reserves | 13 | €132,200 | €142,700 | +€10,500 | +7.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €126,000 | €136,500 | +€10,500 | +8.3% |
| Profit (loss) carried forward | 14 | €1,099,652 | €1,099,846 | +€194 | 0.0% |
| Investment grants | 15 | €993 | €662 | -€331 | -33.3% |
| Amounts payable | 17/49 | €1,340,416 | €1,265,187 | -€75,230 | -5.6% |
| Amounts payable after more than one year | 17 | €776,824 | €685,587 | -€91,237 | -11.7% |
| Financial debts | 170/4 | €776,824 | €685,587 | -€91,237 | -11.7% |
| Amounts payable within one year | 42/48 | €550,746 | €573,783 | +€23,037 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €90,522 | €91,237 | +€715 | +0.8% |
| Trade debts | 44 | €39,094 | €27,280 | -€11,814 | -30.2% |
| Suppliers | 440/4 | €39,094 | €27,280 | -€11,814 | -30.2% |
| Taxes, remuneration and social security | 45 | €7,415 | €5,618 | -€1,797 | -24.2% |
| Taxes | 450/3 | €2,700 | €3,750 | +€1,050 | +38.9% |
| Remuneration and social security | 454/9 | €4,715 | €1,868 | -€2,847 | -60.4% |
| Other amounts payable | 47/48 | €413,715 | €449,648 | +€35,933 | +8.7% |
| Accrued charges and deferred income | 492/3 | €12,846 | €5,816 | -€7,030 | -54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,263 | €95,685 | -€1,578 | -1.6% |
| Other operating charges | 640/8 | €15,922 | €16,853 | +€931 | +5.8% |
| Gross operating margin | 9900 | €174,685 | €170,582 | -€4,104 | -2.3% |
| Operating profit (loss) | 9901 | €61,501 | €58,044 | -€3,457 | -5.6% |
| Financial income | 75/76B | €3,950 | €6,000 | +€2,050 | +51.9% |
| Recurring financial income | 75 | €3,950 | €6,000 | +€2,050 | +51.9% |
| Financial charges | 65/66B | €35,093 | €22,601 | -€12,493 | -35.6% |
| Recurring financial charges | 65 | €35,093 | €22,601 | -€12,493 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €30,357 | €41,444 | +€11,086 | +36.5% |
| Income taxes | 67/77 | €2,700 | €3,750 | +€1,050 | +38.9% |
| Profit (loss) for the period | 9904 | €27,657 | €37,694 | +€10,036 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,657 | €37,694 | +€10,036 | +36.3% |
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 12 October 2026 via checked.be.