AMIRA TRADING: 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.
AMIRA TRADING
Largest movements
- Receivables within one year +€41,450
up €41,450 (+415%), from €10,000 to €51,450
of which Other amounts receivable: +€41,450
- Stocks and contracts +€20,362
up €20,362 (+6.2%), from €328,606 to €348,968
- Tax, wage and social debts +€25,195
up €25,195 (+863%), from €2,919 to €28,114
of which Taxes: +€21,059
- Trade debts +€20,236
up €20,236 (+6.9%), from €292,115 to €312,351
- Profit (loss) carried forward +€19,872
up €19,872 (+28.6%), from €69,530 to €89,402
- Purchases and services +€168,837
up €168,837 (+9.2%), from €1.8m to €2.0m
- Turnover +€82,593
up €82,593 (+3.9%), from €2.1m to €2.2m
- Gross operating margin -€63,489
down €63,489 (-23.5%), from €270,090 to €206,602
- Taxes +€27,337
new in 2025: €27,337
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 | €385,193 | €450,682 | +€65,488 | +17.0% |
| Formation expenses | 20 | €1,051 | €1,051 | = | 0.0% |
| Fixed assets | 21/28 | €42,914 | €43,045 | +€131 | +0.3% |
| Tangible fixed assets | 22/27 | €42,914 | €43,045 | +€131 | +0.3% |
| Land and buildings | 22 | €7,915 | €7,915 | = | 0.0% |
| Plant, machinery and equipment | 23 | €34,106 | €25,972 | -€8,134 | -23.8% |
| Furniture and vehicles | 24 | €893 | €9,158 | +€8,264 | +925% |
| Current assets | 29/58 | €341,229 | €406,586 | +€65,357 | +19.2% |
| Stocks and contracts in progress | 3 | €328,606 | €348,968 | +€20,362 | +6.2% |
| Stocks | 30/36 | €328,606 | €348,968 | +€20,362 | +6.2% |
| Amounts receivable within one year | 40/41 | €10,000 | €51,450 | +€41,450 | +415% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €10,000 | €51,450 | +€41,450 | +415% |
| Cash at bank and in hand | 54/58 | €2,204 | €4,763 | +€2,559 | +116% |
| Deferred charges and accrued income | 490/1 | €419 | €1,405 | +€986 | +236% |
| Total equity and liabilities | 10/49 | €385,193 | €450,682 | +€65,488 | +17.0% |
| Equity | 10/15 | €84,530 | €104,402 | +€19,872 | +23.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,530 | €89,402 | +€19,872 | +28.6% |
| Amounts payable | 17/49 | €300,664 | €346,280 | +€45,616 | +15.2% |
| Amounts payable within one year | 42/48 | €300,664 | €346,280 | +€45,616 | +15.2% |
| Trade debts | 44 | €292,115 | €312,351 | +€20,236 | +6.9% |
| Suppliers | 440/4 | €292,115 | €312,351 | +€20,236 | +6.9% |
| Advances received on contracts in progress | 46 | €5,630 | €5,630 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,919 | €28,114 | +€25,195 | +863% |
| Taxes | 450/3 | €2,919 | €23,977 | +€21,059 | +721% |
| Remuneration and social security | 454/9 | €0 | €4,136 | +€4,136 | |
| Other amounts payable | 47/48 | - | €185 | +€185 | |
| Turnover | 70 | €2,096,387 | €2,178,979 | +€82,593 | +3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,826,296 | €1,995,133 | +€168,837 | +9.2% |
| Remuneration, social security and pensions | 62 | €153,800 | €137,995 | -€15,804 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,134 | €8,134 | = | 0.0% |
| Other operating charges | 640/8 | €703 | €7,600 | +€6,897 | +981% |
| Gross operating margin | 9900 | €270,090 | €206,602 | -€63,489 | -23.5% |
| Operating profit (loss) | 9901 | €107,454 | €52,873 | -€54,581 | -50.8% |
| Financial charges | 65/66B | €200 | €5,663 | +€5,464 | +2,738% |
| Recurring financial charges | 65 | €200 | €5,663 | +€5,464 | +2,738% |
| Profit (loss) for the period before taxes | 9903 | €107,255 | €47,209 | -€60,045 | -56.0% |
| Income taxes | 67/77 | - | €27,337 | +€27,337 | |
| Profit (loss) for the period | 9904 | €107,255 | €19,872 | -€87,382 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,255 | €19,872 | -€87,382 | -81.5% |
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 26 October 2026 via checked.be.