AMRA CONSULTING: 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.
AMRA CONSULTING
Largest movements
- Cash +€28,564
up €28,564 (+77.9%), from €36,658 to €65,222
mainly Other debts (+€88,680) and Net result for the year (+€41,031)
- Tangible fixed assets -€22,985
down €22,985 (-7.5%), from €307,565 to €284,580
of which Land and buildings: -€14,426
- Receivables within one year +€14,997
up €14,997 (+263%), from €5,691 to €20,688
of which Trade receivables: +€20,688
- Other debts +€88,680
up €88,680 (+820%), from €10,818 to €99,498
- Profit (loss) carried forward -€75,000
down €75,000 (-48.3%), from €155,223 to €80,223
- Tax, wage and social debts +€17,052
up €17,052 (+551%), from €3,093 to €20,144
- Debts after one year -€10,972
down €10,972 (-6.2%), from €178,406 to €167,433
- Depreciation +€16,192
up €16,192 (+174%), from €9,300 to €25,492
- Gross operating margin +€10,306
up €10,306 (+13.4%), from €76,738 to €87,044
- Financial charges -€946
down €946 (-11.7%), from €8,064 to €7,118
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 | €360,128 | €381,022 | +€20,894 | +5.8% |
| Fixed assets | 21/28 | €307,565 | €284,580 | -€22,985 | -7.5% |
| Tangible fixed assets | 22/27 | €307,565 | €284,580 | -€22,985 | -7.5% |
| Land and buildings | 22 | €258,536 | €244,110 | -€14,426 | -5.6% |
| Plant, machinery and equipment | 23 | €351 | €271 | -€80 | -22.8% |
| Furniture and vehicles | 24 | €42,330 | €34,544 | -€7,787 | -18.4% |
| Other tangible fixed assets | 26 | €6,348 | €5,655 | -€692 | -10.9% |
| Current assets | 29/58 | €52,563 | €96,442 | +€43,879 | +83.5% |
| Amounts receivable within one year | 40/41 | €5,691 | €20,688 | +€14,997 | +263% |
| Trade receivables | 40 | - | €20,688 | +€20,688 | |
| Other amounts receivable | 41 | €5,691 | - | -€5,691 | |
| Cash at bank and in hand | 54/58 | €36,658 | €65,222 | +€28,564 | +77.9% |
| Deferred charges and accrued income | 490/1 | €10,214 | €10,532 | +€318 | +3.1% |
| Total equity and liabilities | 10/49 | €360,128 | €381,022 | +€20,894 | +5.8% |
| Equity | 10/15 | €156,223 | €81,223 | -€75,000 | -48.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,223 | €80,223 | -€75,000 | -48.3% |
| Amounts payable | 17/49 | €203,905 | €299,799 | +€95,894 | +47.0% |
| Amounts payable after more than one year | 17 | €178,406 | €167,433 | -€10,972 | -6.2% |
| Financial debts | 170/4 | €178,406 | €167,433 | -€10,972 | -6.2% |
| Amounts payable within one year | 42/48 | €24,581 | €131,447 | +€106,866 | +435% |
| Current portion of amounts payable after more than one year | 42 | €10,573 | €10,972 | +€399 | +3.8% |
| Trade debts | 44 | €97 | €832 | +€735 | +757% |
| Suppliers | 440/4 | €97 | €832 | +€735 | +757% |
| Taxes, remuneration and social security | 45 | €3,093 | €20,144 | +€17,052 | +551% |
| Taxes | 450/3 | €3,093 | €20,144 | +€17,052 | +551% |
| Other amounts payable | 47/48 | €10,818 | €99,498 | +€88,680 | +820% |
| Accrued charges and deferred income | 492/3 | €918 | €918 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,300 | €25,492 | +€16,192 | +174% |
| Other operating charges | 640/8 | €2,305 | €1,924 | -€381 | -16.5% |
| Gross operating margin | 9900 | €76,738 | €87,044 | +€10,306 | +13.4% |
| Operating profit (loss) | 9901 | €65,133 | €59,628 | -€5,504 | -8.5% |
| Financial income | 75/76B | €90 | €61 | -€29 | -31.9% |
| Recurring financial income | 75 | €90 | €61 | -€29 | -31.9% |
| Financial charges | 65/66B | €8,064 | €7,118 | -€946 | -11.7% |
| Recurring financial charges | 65 | €8,064 | €7,118 | -€946 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €57,158 | €52,571 | -€4,587 | -8.0% |
| Income taxes | 67/77 | €11,986 | €11,540 | -€446 | -3.7% |
| Profit (loss) for the period | 9904 | €45,172 | €41,031 | -€4,141 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,172 | €41,031 | -€4,141 | -9.2% |
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 16 October 2026 via checked.be.