Amiran: 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.
Amiran
Largest movements
- Cash -€28,964
down €28,964 (-52.0%), from €55,670 to €26,707
mainly Net result for the year (-€23,121) and Tax, wage and social debts (-€9,437)
- Receivables within one year -€11,948
down €11,948 (-81.4%), from €14,677 to €2,729
of which Trade receivables: -€14,677
- Reserves -€23,121
down €23,121 (-50.1%), from €46,108 to €22,987
- Tax, wage and social debts -€9,437
down €9,437 (-86.3%), from €10,933 to €1,497
- Other debts -€6,826
down €6,826 (-25.3%), from €26,967 to €20,142
- Debts after one year -€4,960
down €4,960 (-36.2%), from €13,703 to €8,743
- Trade debts +€3,677
up €3,677 (+774%), from €475 to €4,152
- Gross operating margin -€62,612
down €62,612, from €53,884 to -€8,727
- Taxes -€10,167
down €10,167 (-97.3%), from €10,445 to €278
- Depreciation +€5,966
up €5,966 (+213%), from €2,798 to €8,764
- Other operating charges +€1,365
up €1,365 (+338%), from €404 to €1,769
- Financial charges +€569
up €569 (+18.9%), from €3,015 to €3,583
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 | €103,906 | €62,580 | -€41,326 | -39.8% |
| Fixed assets | 21/28 | €31,651 | €30,933 | -€718 | -2.3% |
| Tangible fixed assets | 22/27 | €31,651 | €30,933 | -€718 | -2.3% |
| Land and buildings | 22 | €2,713 | €5,851 | +€3,137 | +116% |
| Plant, machinery and equipment | 23 | €4,456 | €3,159 | -€1,297 | -29.1% |
| Furniture and vehicles | 24 | €24,481 | €21,923 | -€2,558 | -10.5% |
| Current assets | 29/58 | €72,256 | €31,647 | -€40,608 | -56.2% |
| Stocks and contracts in progress | 3 | €1,908 | €2,211 | +€304 | +15.9% |
| Stocks | 30/36 | €1,908 | €2,211 | +€304 | +15.9% |
| Amounts receivable within one year | 40/41 | €14,677 | €2,729 | -€11,948 | -81.4% |
| Trade receivables | 40 | €14,677 | - | -€14,677 | |
| Other amounts receivable | 41 | - | €2,729 | +€2,729 | |
| Cash at bank and in hand | 54/58 | €55,670 | €26,707 | -€28,964 | -52.0% |
| Total equity and liabilities | 10/49 | €103,906 | €62,580 | -€41,326 | -39.8% |
| Equity | 10/15 | €46,208 | €23,087 | -€23,121 | -50.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €46,108 | €22,987 | -€23,121 | -50.1% |
| Distributable reserves | 133 | €46,108 | €22,987 | -€23,121 | -50.1% |
| Amounts payable | 17/49 | €57,698 | €39,494 | -€18,205 | -31.6% |
| Amounts payable after more than one year | 17 | €13,703 | €8,743 | -€4,960 | -36.2% |
| Financial debts | 170/4 | €13,703 | €8,743 | -€4,960 | -36.2% |
| Amounts payable within one year | 42/48 | €43,132 | €30,751 | -€12,381 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €4,756 | €4,960 | +€204 | +4.3% |
| Trade debts | 44 | €475 | €4,152 | +€3,677 | +774% |
| Suppliers | 440/4 | €475 | €4,152 | +€3,677 | +774% |
| Taxes, remuneration and social security | 45 | €10,933 | €1,497 | -€9,437 | -86.3% |
| Taxes | 450/3 | €10,933 | €1,497 | -€9,437 | -86.3% |
| Other amounts payable | 47/48 | €26,967 | €20,142 | -€6,826 | -25.3% |
| Accrued charges and deferred income | 492/3 | €864 | - | -€864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,798 | €8,764 | +€5,966 | +213% |
| Other operating charges | 640/8 | €404 | €1,769 | +€1,365 | +338% |
| Gross operating margin | 9900 | €53,884 | -€8,727 | -€62,612 | |
| Operating profit (loss) | 9901 | €50,682 | -€19,260 | -€69,942 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,015 | €3,583 | +€569 | +18.9% |
| Recurring financial charges | 65 | €3,015 | €3,583 | +€569 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €47,667 | -€22,844 | -€70,511 | |
| Income taxes | 67/77 | €10,445 | €278 | -€10,167 | -97.3% |
| Profit (loss) for the period | 9904 | €37,222 | -€23,121 | -€60,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,222 | -€23,121 | -€60,344 |
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 24 October 2026 via checked.be.