AMRIT: 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.
AMRIT
Largest movements
- Receivables within one year +€60,607
up €60,607 (+67.2%), from €90,170 to €150,776
of which Other amounts receivable: +€59,107
- Cash -€11,126
down €11,126 (-40.0%), from €27,787 to €16,661
mainly Receivables within one year (-€60,607) and Investment in fixed assets (net) (-€8,310)
- Tangible fixed assets -€9,928
down €9,928 (-22.5%), from €44,219 to €34,291
of which Furniture and vehicles: -€7,000
- Stocks and contracts -€2,845
down €2,845 (-10.5%), from €27,015 to €24,170
- Reserves +€30,085
up €30,085 (+57.2%), from €52,621 to €82,706
of which Distributable reserves: +€30,085
- Tax, wage and social debts +€8,833
up €8,833 (+26.6%), from €33,196 to €42,028
- Current portion of long-term debt -€2,891
no longer reported in 2025 (was €2,891)
- Financial charges +€32,703
up €32,703 (+215.6%), from €15,171 to €47,874
- Gross operating margin +€10,466
up €10,466 (+9.1%), from €115,606 to €126,072
- Taxes -€7,758
down €7,758 (-29.2%), from €26,575 to €18,818
- Depreciation +€4,779
up €4,779 (+35.5%), from €13,459 to €18,238
- Other operating charges +€2,561
up €2,561 (+15.7%), from €16,351 to €18,912
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 | €191,443 | €228,889 | +€37,445 | +19.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €45,930 | €36,002 | -€9,928 | -21.6% |
| Tangible fixed assets | 22/27 | €44,219 | €34,291 | -€9,928 | -22.5% |
| Plant, machinery and equipment | 23 | €15,095 | €12,167 | -€2,928 | -19.4% |
| Furniture and vehicles | 24 | €29,124 | €22,124 | -€7,000 | -24.0% |
| Financial fixed assets | 28 | €1,711 | €1,711 | = | 0.0% |
| Current assets | 29/58 | €145,513 | €192,886 | +€47,373 | +32.6% |
| Stocks and contracts in progress | 3 | €27,015 | €24,170 | -€2,845 | -10.5% |
| Stocks | 30/36 | €27,015 | €24,170 | -€2,845 | -10.5% |
| Amounts receivable within one year | 40/41 | €90,170 | €150,776 | +€60,607 | +67.2% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €90,170 | €149,276 | +€59,107 | +65.6% |
| Cash at bank and in hand | 54/58 | €27,787 | €16,661 | -€11,126 | -40.0% |
| Deferred charges and accrued income | 490/1 | €542 | €1,279 | +€737 | +136.1% |
| Total equity and liabilities | 10/49 | €191,443 | €228,889 | +€37,445 | +19.6% |
| Equity | 10/15 | €155,230 | €185,316 | +€30,085 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,621 | €82,706 | +€30,085 | +57.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,761 | €80,846 | +€30,085 | +59.3% |
| Profit (loss) carried forward | 14 | €84,009 | €84,009 | = | 0.0% |
| Amounts payable | 17/49 | €36,213 | €43,573 | +€7,360 | +20.3% |
| Amounts payable within one year | 42/48 | €36,213 | €43,573 | +€7,360 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €2,891 | - | -€2,891 | |
| Trade debts | 44 | €126 | €1,545 | +€1,418 | +1122.3% |
| Suppliers | 440/4 | €126 | €1,545 | +€1,418 | +1122.3% |
| Taxes, remuneration and social security | 45 | €33,196 | €42,028 | +€8,833 | +26.6% |
| Taxes | 450/3 | €33,196 | €42,028 | +€8,833 | +26.6% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,459 | €18,238 | +€4,779 | +35.5% |
| Other operating charges | 640/8 | €16,351 | €18,912 | +€2,561 | +15.7% |
| Gross operating margin | 9900 | €115,606 | €126,072 | +€10,466 | +9.1% |
| Operating profit (loss) | 9901 | €85,796 | €88,923 | +€3,127 | +3.6% |
| Financial income | 75/76B | €6,711 | €7,854 | +€1,143 | +17.0% |
| Recurring financial income | 75 | €6,711 | €7,854 | +€1,143 | +17.0% |
| Financial charges | 65/66B | €15,171 | €47,874 | +€32,703 | +215.6% |
| Recurring financial charges | 65 | €15,171 | €47,874 | +€32,703 | +215.6% |
| Profit (loss) for the period before taxes | 9903 | €77,336 | €48,903 | -€28,433 | -36.8% |
| Income taxes | 67/77 | €26,575 | €18,818 | -€7,758 | -29.2% |
| Profit (loss) for the period | 9904 | €50,761 | €30,085 | -€20,676 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,761 | €30,085 | -€20,676 | -40.7% |
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 9 October 2026 via checked.be.