AMIR: what changed
What changed
AMIR
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
filed annual accounts (NBB)
Net result for the year
€56,587
2024 · €104,148-€47,560
Equity
€455,170
2024 · €398,583+€56,587
Cash
€45,607
2024 · €50,347-€4,740
Balance sheet total
€773,791
2024 · €661,856+€111,934
Largest movements
Assets
- Stocks and contracts +€133,798
up €133,798 (+37.8%), from €353,719 to €487,517
- Receivables within one year -€87,751
down €87,751 (-64.8%), from €135,350 to €47,599
of which Other amounts receivable: -€86,603
- Tangible fixed assets +€69,181
up €69,181 (+104%), from €66,836 to €136,017
of which Other tangible fixed assets: +€82,023
Equity and liabilities
- Profit (loss) carried forward +€56,587
up €56,587 (+15.0%), from €378,131 to €434,719
- Trade debts +€46,717
up €46,717 (+36.5%), from €127,925 to €174,642
- Other debts +€17,903
up €17,903 (+324%), from €5,523 to €23,426
- Tax, wage and social debts -€8,012
down €8,012 (-6.2%), from €128,565 to €120,553
of which Taxes: -€8,081
Income statement
- Gross operating margin -€53,161
down €53,161 (-12.3%), from €431,832 to €378,671
- Taxes -€19,390
down €19,390 (-46.8%), from €41,472 to €22,082
- Depreciation +€14,456
up €14,456 (+92.3%), from €15,661 to €30,117
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.
Result 2024
€104,148
Gross operating margin
-€53,161
Staff costs
-€1,877
Depreciation
-€14,456
Other operating charges
-€42
Other operating items
+€1,892
Financial income
-€6
Financial charges
+€700
Taxes
+€19,390
Result 2025
€56,587
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€94,558
Investment
-€99,298
Financing
€0
Cash 2024
€50,347
From operations (derived)
+€94,558
Net result for the year
+€56,587
Depreciation
+€30,117
Stocks and contracts
-€133,798
Receivables within one year
+€87,751
Deferred charges and accrued income
-€1,447
Trade debts
+€46,717
Tax, wage and social debts
-€8,012
Other debts
+€17,903
Accrued charges and deferred income
-€1,260
Investment (derived)
-€99,298
Investment in fixed assets (net)
-€99,298
Cash 2025
€45,607
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,856 | €773,791 | +€111,934 | +16.9% |
| Fixed assets | 21/28 | €121,409 | €190,590 | +€69,181 | +57.0% |
| Tangible fixed assets | 22/27 | €66,836 | €136,017 | +€69,181 | +104% |
| Furniture and vehicles | 24 | €50,313 | €37,470 | -€12,843 | -25.5% |
| Other tangible fixed assets | 26 | €16,524 | €98,547 | +€82,023 | +496% |
| Financial fixed assets | 28 | €54,573 | €54,573 | = | 0.0% |
| Current assets | 29/58 | €540,447 | €583,201 | +€42,754 | +7.9% |
| Stocks and contracts in progress | 3 | €353,719 | €487,517 | +€133,798 | +37.8% |
| Stocks | 30/36 | €353,719 | €487,517 | +€133,798 | +37.8% |
| Amounts receivable within one year | 40/41 | €135,350 | €47,599 | -€87,751 | -64.8% |
| Trade receivables | 40 | €35,589 | €34,441 | -€1,147 | -3.2% |
| Other amounts receivable | 41 | €99,761 | €13,158 | -€86,603 | -86.8% |
| Cash at bank and in hand | 54/58 | €50,347 | €45,607 | -€4,740 | -9.4% |
| Deferred charges and accrued income | 490/1 | €1,031 | €2,478 | +€1,447 | +140% |
| Total equity and liabilities | 10/49 | €661,856 | €773,791 | +€111,934 | +16.9% |
| Equity | 10/15 | €398,583 | €455,170 | +€56,587 | +14.2% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €378,131 | €434,719 | +€56,587 | +15.0% |
| Amounts payable | 17/49 | €263,274 | €318,621 | +€55,347 | +21.0% |
| Amounts payable within one year | 42/48 | €262,014 | €318,621 | +€56,607 | +21.6% |
| Trade debts | 44 | €127,925 | €174,642 | +€46,717 | +36.5% |
| Suppliers | 440/4 | €127,925 | €174,642 | +€46,717 | +36.5% |
| Taxes, remuneration and social security | 45 | €128,565 | €120,553 | -€8,012 | -6.2% |
| Taxes | 450/3 | €76,896 | €68,815 | -€8,081 | -10.5% |
| Remuneration and social security | 454/9 | €51,669 | €51,738 | +€69 | +0.1% |
| Other amounts payable | 47/48 | €5,523 | €23,426 | +€17,903 | +324% |
| Accrued charges and deferred income | 492/3 | €1,260 | - | -€1,260 | |
| Remuneration, social security and pensions | 62 | €262,486 | €264,362 | +€1,877 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,661 | €30,117 | +€14,456 | +92.3% |
| Other operating charges | 640/8 | €1,525 | €1,567 | +€42 | +2.7% |
| Non-recurring operating charges | 66A | €2,164 | €272 | -€1,892 | -87.4% |
| Gross operating margin | 9900 | €431,832 | €378,671 | -€53,161 | -12.3% |
| Operating profit (loss) | 9901 | €149,996 | €82,352 | -€67,644 | -45.1% |
| Financial income | 75/76B | €6 | €0 | -€6 | -97.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -97.0% |
| Financial charges | 65/66B | €4,383 | €3,683 | -€700 | -16.0% |
| Recurring financial charges | 65 | €4,383 | €3,683 | -€700 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €145,619 | €78,669 | -€66,950 | -46.0% |
| Income taxes | 67/77 | €41,472 | €22,082 | -€19,390 | -46.8% |
| Profit (loss) for the period | 9904 | €104,148 | €56,587 | -€47,560 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,148 | €56,587 | -€47,560 | -45.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.