AMRASOFT: 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.
AMRASOFT
Largest movements
- Cash +€75,636
up €75,636 (+87.4%), from €86,511 to €162,148
mainly Other debts (+€120,000) and Net result for the year (+€70,095)
- Tangible fixed assets -€9,020
down €9,020 (-55.2%), from €16,334 to €7,314
of which Furniture and vehicles: -€9,489
- Receivables within one year -€8,520
down €8,520 (-25.9%), from €32,889 to €24,370
- Other debts +€120,000
new in 2025: €120,000
- Profit (loss) carried forward -€49,905
down €49,905 (-48.1%), from €103,809 to €53,904
- Current portion of long-term debt -€10,470
down €10,470 (-86.7%), from €12,071 to €1,601
- Gross operating margin +€3,954
up €3,954 (+4.1%), from €97,024 to €100,979
- Other operating charges +€2,727
up €2,727 (+429.0%), from €636 to €3,362
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 | €135,735 | €194,200 | +€58,465 | +43.1% |
| Fixed assets | 21/28 | €16,334 | €7,314 | -€9,020 | -55.2% |
| Tangible fixed assets | 22/27 | €16,334 | €7,314 | -€9,020 | -55.2% |
| Plant, machinery and equipment | 23 | €2,165 | €2,635 | +€470 | +21.7% |
| Furniture and vehicles | 24 | €14,169 | €4,680 | -€9,489 | -67.0% |
| Current assets | 29/58 | €119,401 | €186,885 | +€67,484 | +56.5% |
| Amounts receivable within one year | 40/41 | €32,889 | €24,370 | -€8,520 | -25.9% |
| Trade receivables | 40 | €32,889 | €24,370 | -€8,520 | -25.9% |
| Cash at bank and in hand | 54/58 | €86,511 | €162,148 | +€75,636 | +87.4% |
| Deferred charges and accrued income | 490/1 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €135,735 | €194,200 | +€58,465 | +43.1% |
| Equity | 10/15 | €106,009 | €56,104 | -€49,905 | -47.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,809 | €53,904 | -€49,905 | -48.1% |
| Amounts payable | 17/49 | €29,726 | €138,096 | +€108,369 | +364.6% |
| Amounts payable within one year | 42/48 | €27,209 | €135,605 | +€108,395 | +398.4% |
| Current portion of amounts payable after more than one year | 42 | €12,071 | €1,601 | -€10,470 | -86.7% |
| Financial debts | 43 | €1,282 | €1,282 | = | 0.0% |
| Credit institutions | 430/8 | €1,282 | €1,282 | = | 0.0% |
| Trade debts | 44 | €15 | €464 | +€449 | +2995.8% |
| Suppliers | 440/4 | €15 | €464 | +€449 | +2995.8% |
| Taxes, remuneration and social security | 45 | €13,841 | €12,257 | -€1,584 | -11.4% |
| Taxes | 450/3 | €13,841 | €12,257 | -€1,584 | -11.4% |
| Other amounts payable | 47/48 | - | €120,000 | +€120,000 | |
| Accrued charges and deferred income | 492/3 | €2,517 | €2,491 | -€26 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,274 | €10,204 | -€70 | -0.7% |
| Other operating charges | 640/8 | €636 | €3,362 | +€2,727 | +429.0% |
| Gross operating margin | 9900 | €97,024 | €100,979 | +€3,954 | +4.1% |
| Operating profit (loss) | 9901 | €86,115 | €87,413 | +€1,298 | +1.5% |
| Financial income | 75/76B | - | €75 | +€75 | |
| Recurring financial income | 75 | - | €75 | +€75 | |
| Financial charges | 65/66B | €12 | - | -€12 | |
| Recurring financial charges | 65 | €12 | - | -€12 | |
| Profit (loss) for the period before taxes | 9903 | €86,103 | €87,487 | +€1,384 | +1.6% |
| Income taxes | 67/77 | €17,570 | €17,392 | -€178 | -1.0% |
| Profit (loss) for the period | 9904 | €68,533 | €70,095 | +€1,562 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,533 | €70,095 | +€1,562 | +2.3% |
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 3 October 2026 via checked.be.