AMRI & PARTNERS: what changed
AMRI & PARTNERS
Largest movements
- Receivables within one year -€28,217
down €28,217 (-64.3%), from €43,902 to €15,685
of which Trade receivables: -€15,236
- Cash -€10,818
down €10,818 (-14.1%), from €76,485 to €65,667
mainly Trade debts (-€31,986) and Current portion of long-term debt (-€8,366)
- Stocks and contracts -€9,212
down €9,212 (-14.0%), from €65,894 to €56,682
- Deferred charges and accrued income -€5,403
down €5,403 (-61.2%), from €8,830 to €3,428
- Tangible fixed assets -€3,112
down €3,112 (-6.6%), from €47,251 to €44,138
of which Land and buildings: -€4,027
- Trade debts -€31,986
down €31,986 (-34.4%), from €92,877 to €60,891
of which Suppliers: -€30,505
- Current portion of long-term debt -€8,366
down €8,366 (-39.7%), from €21,061 to €12,695
- Profit (loss) carried forward -€5,950
down €5,950, from €5,318 to -€632
- Other debts -€4,642
down €4,642 (-12.5%), from €37,257 to €32,615
- Debts after one year -€4,336
down €4,336 (-8.6%), from €50,469 to €46,134
- Gross operating margin -€19,330
down €19,330 (-16.2%), from €119,083 to €99,752
- Staff costs -€5,474
down €5,474 (-5.6%), from €97,237 to €91,763
- Taxes -€1,674
down €1,674 (-24.9%), from €6,734 to €5,060
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,225 | €188,464 | -€56,761 | -23.1% |
| Fixed assets | 21/28 | €50,114 | €47,001 | -€3,112 | -6.2% |
| Tangible fixed assets | 22/27 | €47,251 | €44,138 | -€3,112 | -6.6% |
| Land and buildings | 22 | €45,750 | €41,724 | -€4,027 | -8.8% |
| Furniture and vehicles | 24 | €1,500 | €582 | -€918 | -61.2% |
| Other tangible fixed assets | 26 | - | €1,832 | +€1,832 | |
| Financial fixed assets | 28 | €2,863 | €2,863 | = | 0.0% |
| Current assets | 29/58 | €195,111 | €141,463 | -€53,649 | -27.5% |
| Stocks and contracts in progress | 3 | €65,894 | €56,682 | -€9,212 | -14.0% |
| Stocks | 30/36 | €65,894 | €56,682 | -€9,212 | -14.0% |
| Amounts receivable within one year | 40/41 | €43,902 | €15,685 | -€28,217 | -64.3% |
| Trade receivables | 40 | €22,979 | €7,743 | -€15,236 | -66.3% |
| Other amounts receivable | 41 | €20,923 | €7,943 | -€12,981 | -62.0% |
| Cash at bank and in hand | 54/58 | €76,485 | €65,667 | -€10,818 | -14.1% |
| Deferred charges and accrued income | 490/1 | €8,830 | €3,428 | -€5,403 | -61.2% |
| Total equity and liabilities | 10/49 | €245,225 | €188,464 | -€56,761 | -23.1% |
| Equity | 10/15 | €25,778 | €19,828 | -€5,950 | -23.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €5,318 | -€632 | -€5,950 | |
| Amounts payable | 17/49 | €219,447 | €168,636 | -€50,811 | -23.2% |
| Amounts payable after more than one year | 17 | €50,469 | €46,134 | -€4,336 | -8.6% |
| Financial debts | 170/4 | €50,469 | €46,134 | -€4,336 | -8.6% |
| Amounts payable within one year | 42/48 | €168,643 | €122,170 | -€46,473 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €21,061 | €12,695 | -€8,366 | -39.7% |
| Trade debts | 44 | €92,877 | €60,891 | -€31,986 | -34.4% |
| Suppliers | 440/4 | €91,396 | €60,891 | -€30,505 | -33.4% |
| Bills of exchange payable | 441 | €1,481 | - | -€1,481 | |
| Taxes, remuneration and social security | 45 | €17,449 | €15,970 | -€1,479 | -8.5% |
| Taxes | 450/3 | €2,098 | - | -€2,098 | |
| Remuneration and social security | 454/9 | €15,351 | €15,970 | +€619 | +4.0% |
| Other amounts payable | 47/48 | €37,257 | €32,615 | -€4,642 | -12.5% |
| Accrued charges and deferred income | 492/3 | €335 | €332 | -€2 | -0.7% |
| Remuneration, social security and pensions | 62 | €97,237 | €91,763 | -€5,474 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,447 | €5,112 | -€334 | -6.1% |
| Other operating charges | 640/8 | €1,828 | €1,494 | -€334 | -18.3% |
| Gross operating margin | 9900 | €119,083 | €99,752 | -€19,330 | -16.2% |
| Operating profit (loss) | 9901 | €14,572 | €1,383 | -€13,188 | -90.5% |
| Financial income | 75/76B | €168 | €315 | +€147 | +87.9% |
| Recurring financial income | 75 | €168 | €315 | +€147 | +87.9% |
| Financial charges | 65/66B | €2,688 | €2,589 | -€99 | -3.7% |
| Recurring financial charges | 65 | €2,688 | €2,589 | -€99 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €12,052 | -€890 | -€12,942 | |
| Income taxes | 67/77 | €6,734 | €5,060 | -€1,674 | -24.9% |
| Profit (loss) for the period | 9904 | €5,318 | -€5,950 | -€11,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,318 | -€5,950 | -€11,268 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.