AMRA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Financial fixed assets +€32,240
up €32,240 (+234%), from €13,790 to €46,030
- Cash -€30,690
down €30,690 (-48.1%), from €63,754 to €33,064
mainly Contributions, distributions and other (-€40,493) and Investment in fixed assets (net) (-€32,240)
- Receivables after one year -€29,500
down €29,500 (-100%), from €29,500 to €0
- Receivables within one year -€9,128
down €9,128 (-36.4%), from €25,105 to €15,977
of which Other amounts receivable: -€15,440
- Deferred charges and accrued income -€4,881
down €4,881 (-95.9%), from €5,092 to €210
- Reserves -€40,493
down €40,493 (-35.7%), from €113,424 to €72,931
- Other debts -€7,434
down €7,434 (-16.1%), from €46,250 to €38,816
- Profit (loss) carried forward +€2,821
up €2,821 (+7.6%), from -€37,108 to -€34,287
- Tax, wage and social debts +€1,491
up €1,491 (+30.8%), from €4,842 to €6,333
- Gross operating margin +€43,539
up €43,539, from -€38,485 to €5,054
- Financial income -€947
down €947 (-76.2%), from €1,244 to €297
- Depreciation +€804
up €804 (+838%), from €96 to €900
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 | €139,844 | €96,984 | -€42,860 | -30.6% |
| Fixed assets | 21/28 | €16,393 | €47,733 | +€31,340 | +191% |
| Tangible fixed assets | 22/27 | €2,603 | €1,703 | -€900 | -34.6% |
| Furniture and vehicles | 24 | €2,603 | €1,703 | -€900 | -34.6% |
| Financial fixed assets | 28 | €13,790 | €46,030 | +€32,240 | +234% |
| Current assets | 29/58 | €123,451 | €49,251 | -€74,200 | -60.1% |
| Amounts receivable after more than one year | 29 | €29,500 | €0 | -€29,500 | -100% |
| Other amounts receivable | 291 | €29,500 | €0 | -€29,500 | -100% |
| Amounts receivable within one year | 40/41 | €25,105 | €15,977 | -€9,128 | -36.4% |
| Trade receivables | 40 | €9,155 | €15,466 | +€6,312 | +68.9% |
| Other amounts receivable | 41 | €15,951 | €510 | -€15,440 | -96.8% |
| Cash at bank and in hand | 54/58 | €63,754 | €33,064 | -€30,690 | -48.1% |
| Deferred charges and accrued income | 490/1 | €5,092 | €210 | -€4,881 | -95.9% |
| Total equity and liabilities | 10/49 | €139,844 | €96,984 | -€42,860 | -30.6% |
| Equity | 10/15 | €88,716 | €51,044 | -€37,672 | -42.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,424 | €72,931 | -€40,493 | -35.7% |
| Distributable reserves | 133 | €113,424 | €72,931 | -€40,493 | -35.7% |
| Profit (loss) carried forward | 14 | -€37,108 | -€34,287 | +€2,821 | +7.6% |
| Amounts payable | 17/49 | €51,127 | €45,940 | -€5,187 | -10.1% |
| Amounts payable within one year | 42/48 | €51,127 | €45,940 | -€5,187 | -10.1% |
| Trade debts | 44 | €35 | €791 | +€756 | +2,158% |
| Suppliers | 440/4 | €35 | €791 | +€756 | +2,158% |
| Taxes, remuneration and social security | 45 | €4,842 | €6,333 | +€1,491 | +30.8% |
| Taxes | 450/3 | €4,842 | €6,333 | +€1,491 | +30.8% |
| Other amounts payable | 47/48 | €46,250 | €38,816 | -€7,434 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96 | €900 | +€804 | +838% |
| Other operating charges | 640/8 | €1,135 | €1,221 | +€86 | +7.5% |
| Gross operating margin | 9900 | -€38,485 | €5,054 | +€43,539 | |
| Operating profit (loss) | 9901 | -€39,716 | €2,934 | +€42,650 | |
| Financial income | 75/76B | €1,244 | €297 | -€947 | -76.2% |
| Recurring financial income | 75 | €1,244 | €297 | -€947 | -76.2% |
| Financial charges | 65/66B | €335 | €220 | -€114 | -34.2% |
| Recurring financial charges | 65 | €335 | €220 | -€114 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,807 | €3,010 | +€41,817 | |
| Income taxes | 67/77 | €161 | €189 | +€28 | +17.3% |
| Profit (loss) for the period | 9904 | -€38,968 | €2,821 | +€41,789 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,968 | €2,821 | +€41,789 |
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 22 October 2026 via checked.be.