AMORAS: what changed
Two fiscal 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.
AMORAS
Largest movements
- Cash -€2,165
down €2,165 (-2.2%), from €97,611 to €95,445
mainly Net result for the year (-€3,132)
- Reserves -€3,132
down €3,132 (-22.7%), from €13,780 to €10,648
of which Non-distributable reserves: -€1,746
- Gross operating margin -€500
down €500 (-24.6%), from -€2,028 to -€2,527
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,611 | €95,445 | -€2,165 | -2.2% |
| Current assets | 29/58 | €97,611 | €95,445 | -€2,165 | -2.2% |
| Cash at bank and in hand | 54/58 | €97,611 | €95,445 | -€2,165 | -2.2% |
| Total equity and liabilities | 10/49 | €97,611 | €95,445 | -€2,165 | -2.2% |
| Equity | 10/15 | €95,780 | €92,648 | -€3,132 | -3.3% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €13,780 | €10,648 | -€3,132 | -22.7% |
| Non-distributable reserves | 130/1 | €12,395 | €10,648 | -€1,746 | -14.1% |
| Legal reserve | 130 | €12,395 | €10,648 | -€1,746 | -14.1% |
| Distributable reserves | 133 | €1,386 | - | -€1,386 | |
| Amounts payable | 17/49 | €1,830 | €2,797 | +€967 | +52.8% |
| Amounts payable within one year | 42/48 | €1,830 | €2,797 | +€967 | +52.8% |
| Trade debts | 44 | €1,830 | €2,797 | +€967 | +52.8% |
| Suppliers | 440/4 | €1,830 | €2,797 | +€967 | +52.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,028 | -€2,527 | -€500 | -24.6% |
| Operating profit (loss) | 9901 | -€2,533 | -€3,047 | -€514 | -20.3% |
| Financial charges | 65/66B | €74 | €85 | +€11 | +15.4% |
| Recurring financial charges | 65 | €74 | €85 | +€11 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,607 | -€3,132 | -€525 | -20.1% |
| Profit (loss) for the period | 9904 | -€2,607 | -€3,132 | -€525 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,607 | -€3,132 | -€525 | -20.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.