AMRITSAR: 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.
AMRITSAR
Largest movements
- Cash +€3,006
up €3,006 (+238.9%), from €1,258 to €4,265
mainly Other debts (+€32,592) and Trade debts (+€8,195)
- Tangible fixed assets -€1,591
down €1,591 (-25.0%), from €6,364 to €4,773
- Receivables within one year +€1,158
up €1,158 (+10.3%), from €11,293 to €12,451
of which Trade receivables: +€1,408
- Other debts +€32,592
up €32,592 (+124.9%), from €26,101 to €58,693
- Debts after one year -€31,426
no longer reported in 2025 (was €31,426)
- Trade debts +€8,195
up €8,195 (+52837.8%), from €16 to €8,211
- Profit (loss) carried forward -€6,781
down €6,781 (-6.8%), from -€99,579 to -€106,360
- Other operating charges -€16,374
down €16,374 (-43.4%), from €37,721 to €21,347
- Gross operating margin -€10,176
down €10,176 (-38.6%), from €26,333 to €16,158
- Depreciation -€8,251
down €8,251 (-83.8%), from €9,843 to €1,591
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 | €22,361 | €24,934 | +€2,573 | +11.5% |
| Fixed assets | 21/28 | €9,809 | €8,218 | -€1,591 | -16.2% |
| Tangible fixed assets | 22/27 | €6,364 | €4,773 | -€1,591 | -25.0% |
| Furniture and vehicles | 24 | €6,364 | €4,773 | -€1,591 | -25.0% |
| Financial fixed assets | 28 | €3,445 | €3,445 | = | 0.0% |
| Current assets | 29/58 | €12,552 | €16,716 | +€4,164 | +33.2% |
| Amounts receivable within one year | 40/41 | €11,293 | €12,451 | +€1,158 | +10.3% |
| Trade receivables | 40 | €9,000 | €10,408 | +€1,408 | +15.6% |
| Other amounts receivable | 41 | €2,293 | €2,043 | -€250 | -10.9% |
| Cash at bank and in hand | 54/58 | €1,258 | €4,265 | +€3,006 | +238.9% |
| Total equity and liabilities | 10/49 | €22,361 | €24,934 | +€2,573 | +11.5% |
| Equity | 10/15 | -€90,939 | -€97,719 | -€6,781 | -7.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,441 | €2,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,441 | €2,441 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €581 | €581 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,579 | -€106,360 | -€6,781 | -6.8% |
| Amounts payable | 17/49 | €113,299 | €122,653 | +€9,354 | +8.3% |
| Amounts payable after more than one year | 17 | €31,426 | - | -€31,426 | |
| Financial debts | 170/4 | €31,426 | - | -€31,426 | |
| Amounts payable within one year | 42/48 | €81,874 | €122,653 | +€40,779 | +49.8% |
| Trade debts | 44 | €16 | €8,211 | +€8,195 | +52837.8% |
| Suppliers | 440/4 | €16 | €8,211 | +€8,195 | +52837.8% |
| Advances received on contracts in progress | 46 | €30,952 | €30,944 | -€8 | 0.0% |
| Taxes, remuneration and social security | 45 | €24,805 | €24,805 | = | 0.0% |
| Remuneration and social security | 454/9 | €24,805 | €24,805 | = | 0.0% |
| Other amounts payable | 47/48 | €26,101 | €58,693 | +€32,592 | +124.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,843 | €1,591 | -€8,251 | -83.8% |
| Other operating charges | 640/8 | €37,721 | €21,347 | -€16,374 | -43.4% |
| Gross operating margin | 9900 | €26,333 | €16,158 | -€10,176 | -38.6% |
| Operating profit (loss) | 9901 | -€21,231 | -€6,781 | +€14,450 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,231 | -€6,781 | +€14,450 | +68.1% |
| Profit (loss) for the period | 9904 | -€21,231 | -€6,781 | +€14,450 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,231 | -€6,781 | +€14,450 | +68.1% |
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 6 October 2026 via checked.be.