ARSH AMANIS: 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.
ARSH AMANIS
Largest movements
- Stocks and contracts +€31,702
up €31,702 (+62.0%), from €51,165 to €82,866
- Cash -€14,773
down €14,773 (-29.3%), from €50,447 to €35,674
mainly Stocks and contracts (-€31,702) and Other debts (-€4,831)
- Receivables within one year +€4,392
up €4,392 (+94.6%), from €4,641 to €9,033
of which Trade receivables: +€3,609
- Profit (loss) carried forward +€25,591
up €25,591 (+26.3%), from -€97,481 to -€71,890
- Other debts -€4,831
down €4,831 (-49.2%), from €9,815 to €4,984
- Gross operating margin -€19,702
down €19,702 (-35.4%), from €55,661 to €35,958
- Staff costs -€3,726
down €3,726 (-37.1%), from €10,041 to €6,315
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 | €111,073 | €131,465 | +€20,392 | +18.4% |
| Fixed assets | 21/28 | €4,335 | €3,496 | -€839 | -19.3% |
| Tangible fixed assets | 22/27 | €4,335 | €3,496 | -€839 | -19.3% |
| Plant, machinery and equipment | 23 | €3,760 | €2,537 | -€1,223 | -32.5% |
| Furniture and vehicles | 24 | €574 | €959 | +€385 | +67.0% |
| Current assets | 29/58 | €106,739 | €127,969 | +€21,231 | +19.9% |
| Stocks and contracts in progress | 3 | €51,165 | €82,866 | +€31,702 | +62.0% |
| Stocks | 30/36 | €51,165 | €82,866 | +€31,702 | +62.0% |
| Amounts receivable within one year | 40/41 | €4,641 | €9,033 | +€4,392 | +94.6% |
| Trade receivables | 40 | €4,641 | €8,250 | +€3,609 | +77.8% |
| Other amounts receivable | 41 | - | €782 | +€782 | |
| Cash at bank and in hand | 54/58 | €50,447 | €35,674 | -€14,773 | -29.3% |
| Deferred charges and accrued income | 490/1 | €486 | €397 | -€90 | -18.4% |
| Total equity and liabilities | 10/49 | €111,073 | €131,465 | +€20,392 | +18.4% |
| Equity | 10/15 | €72,519 | €98,110 | +€25,591 | +35.3% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,481 | -€71,890 | +€25,591 | +26.3% |
| Amounts payable | 17/49 | €38,555 | €33,356 | -€5,199 | -13.5% |
| Amounts payable within one year | 42/48 | €38,227 | €33,356 | -€4,871 | -12.7% |
| Trade debts | 44 | €20,694 | €19,589 | -€1,104 | -5.3% |
| Suppliers | 440/4 | €20,694 | €19,589 | -€1,104 | -5.3% |
| Taxes, remuneration and social security | 45 | €7,719 | €8,783 | +€1,064 | +13.8% |
| Taxes | 450/3 | €7,191 | €5,811 | -€1,379 | -19.2% |
| Remuneration and social security | 454/9 | €528 | €2,972 | +€2,444 | +463% |
| Other amounts payable | 47/48 | €9,815 | €4,984 | -€4,831 | -49.2% |
| Accrued charges and deferred income | 492/3 | €327 | €0 | -€327 | -100% |
| Remuneration, social security and pensions | 62 | €10,041 | €6,315 | -€3,726 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,509 | €1,577 | +€68 | +4.5% |
| Other operating charges | 640/8 | €775 | €1,160 | +€385 | +49.7% |
| Non-recurring operating charges | 66A | €489 | €0 | -€489 | -100% |
| Gross operating margin | 9900 | €55,661 | €35,958 | -€19,702 | -35.4% |
| Operating profit (loss) | 9901 | €42,846 | €26,906 | -€15,941 | -37.2% |
| Financial income | 75/76B | €2 | €3 | +€1 | +61.3% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +61.3% |
| Financial charges | 65/66B | €851 | €1,318 | +€467 | +54.8% |
| Recurring financial charges | 65 | €851 | €1,318 | +€467 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €41,997 | €25,591 | -€16,406 | -39.1% |
| Profit (loss) for the period | 9904 | €41,997 | €25,591 | -€16,406 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,997 | €25,591 | -€16,406 | -39.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.