AMIRIS: 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.
AMIRIS
Largest movements
- Tangible fixed assets -€11,753
down €11,753 (-3.1%), from €379,970 to €368,217
of which Land and buildings: -€16,423
- Cash -€11,364
down €11,364 (-20.4%), from €55,808 to €44,444
mainly Debts after one year (-€25,900) and Investment in fixed assets (net) (-€6,417)
- Debts after one year -€25,900
down €25,900 (-13.4%), from €192,629 to €166,730
- Gross operating margin -€9,402
down €9,402 (-21.6%), from €43,430 to €34,028
- Taxes -€2,481
down €2,481 (-57.9%), from €4,287 to €1,807
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 | €454,130 | €430,445 | -€23,685 | -5.2% |
| Fixed assets | 21/28 | €379,970 | €368,217 | -€11,753 | -3.1% |
| Tangible fixed assets | 22/27 | €379,970 | €368,217 | -€11,753 | -3.1% |
| Land and buildings | 22 | €373,434 | €357,012 | -€16,423 | -4.4% |
| Plant, machinery and equipment | 23 | €6,535 | €9,191 | +€2,655 | +40.6% |
| Furniture and vehicles | 24 | - | €2,015 | +€2,015 | |
| Current assets | 29/58 | €74,160 | €62,228 | -€11,932 | -16.1% |
| Amounts receivable within one year | 40/41 | €17,415 | €16,603 | -€812 | -4.7% |
| Trade receivables | 40 | €5,525 | €9,993 | +€4,468 | +80.9% |
| Other amounts receivable | 41 | €11,890 | €6,609 | -€5,281 | -44.4% |
| Cash at bank and in hand | 54/58 | €55,808 | €44,444 | -€11,364 | -20.4% |
| Deferred charges and accrued income | 490/1 | €937 | €1,181 | +€245 | +26.1% |
| Total equity and liabilities | 10/49 | €454,130 | €430,445 | -€23,685 | -5.2% |
| Equity | 10/15 | €219,457 | €223,375 | +€3,917 | +1.8% |
| Contributions | 10/11 | €18,593 | €18,593 | = | 0.0% |
| Reserves | 13 | €41,359 | €41,359 | = | 0.0% |
| Distributable reserves | 133 | €41,359 | €41,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,505 | €163,423 | +€3,917 | +2.5% |
| Amounts payable | 17/49 | €234,672 | €207,070 | -€27,602 | -11.8% |
| Amounts payable after more than one year | 17 | €192,629 | €166,730 | -€25,900 | -13.4% |
| Financial debts | 170/4 | €192,629 | €166,730 | -€25,900 | -13.4% |
| Amounts payable within one year | 42/48 | €40,796 | €39,063 | -€1,733 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €25,259 | €25,900 | +€641 | +2.5% |
| Trade debts | 44 | €12,418 | €8,396 | -€4,022 | -32.4% |
| Suppliers | 440/4 | €12,418 | €8,396 | -€4,022 | -32.4% |
| Taxes, remuneration and social security | 45 | €565 | €2,987 | +€2,422 | +429% |
| Taxes | 450/3 | €565 | €2,987 | +€2,422 | +429% |
| Other amounts payable | 47/48 | €2,554 | €1,781 | -€774 | -30.3% |
| Accrued charges and deferred income | 492/3 | €1,246 | €1,277 | +€31 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,952 | €18,170 | +€218 | +1.2% |
| Other operating charges | 640/8 | €4,635 | €4,779 | +€143 | +3.1% |
| Gross operating margin | 9900 | €43,430 | €34,028 | -€9,402 | -21.6% |
| Operating profit (loss) | 9901 | €20,843 | €11,079 | -€9,764 | -46.8% |
| Financial income | 75/76B | €183 | €187 | +€4 | +2.0% |
| Recurring financial income | 75 | €183 | €187 | +€4 | +2.0% |
| Financial charges | 65/66B | €5,904 | €5,541 | -€363 | -6.1% |
| Recurring financial charges | 65 | €5,904 | €5,541 | -€363 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €15,122 | €5,724 | -€9,397 | -62.1% |
| Income taxes | 67/77 | €4,287 | €1,807 | -€2,481 | -57.9% |
| Profit (loss) for the period | 9904 | €10,834 | €3,917 | -€6,917 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,834 | €3,917 | -€6,917 | -63.8% |
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 14 October 2026 via checked.be.