A.M.P.: 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.
What changed
A.M.P.
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,864
2024 · €23,896-€4,033
Equity
€578,834
2024 · €558,971+€19,864
Cash
€8
2024 · €352-€344
Balance sheet total
€1.1m
2024 · €1.1m-€23,490
Largest movements
Assets
- Tangible fixed assets -€52,394
down €52,394 (-8.9%), from €585,960 to €533,566
- Receivables within one year +€46,765
up €46,765 (+30.7%), from €152,353 to €199,118
of which Other amounts receivable: +€62,080
- Current investments -€10,927
down €10,927 (-8.3%), from €132,438 to €121,511
Equity and liabilities
- Debts after one year -€39,737
down €39,737 (-11.2%), from €355,737 to €316,001
- Reserves +€19,864
up €19,864 (+5.3%), from €376,715 to €396,578
of which Distributable reserves: +€28,015
- Trade debts +€15,415
up €15,415 (+162.0%), from €9,514 to €24,929
- Current portion of long-term debt -€14,838
down €14,838 (-27.2%), from €54,574 to €39,737
Income statement
- Depreciation -€24,675
down €24,675 (-31.8%), from €77,635 to €52,960
- Other operating charges +€18,839
up €18,839 (+148.5%), from €12,689 to €31,528
- Taxes +€12,481
up €12,481 (+201.9%), from €6,182 to €18,664
- Gross operating margin +€6,339
up €6,339 (+5.6%), from €112,530 to €118,868
- Financial charges +€5,437
up €5,437 (+69.1%), from €7,870 to €13,308
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.
Result 2024
€23,896
Gross operating margin
+€6,339
Staff costs
+€21
Depreciation
+€24,675
Other operating charges
-€18,839
Other operating items
-€1,357
Financial income
+€3,047
Financial charges
-€5,437
Taxes
-€12,481
Result 2025
€19,864
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.
From operations
+€45,279
Investment
+€10,361
Financing
-€55,984
Cash 2024
€352
From operations (derived)
+€45,279
Net result for the year
+€19,864
Depreciation
+€52,960
Receivables within one year
-€46,765
Deferred charges and accrued income
+€6,590
Provisions
-€3,174
Trade debts
+€15,415
Tax, wage and social debts
+€10,389
Other debts
-€10,000
Investment (derived)
+€10,361
Investment in fixed assets (net)
-€566
Current investments
+€10,927
Financing
-€55,984
Debts after one year
-€39,737
Current portion of long-term debt
-€14,838
Short-term financial debts
-€1,410
Cash 2025
€8
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,074,230 | €1,050,739 | -€23,490 | -2.2% |
| Fixed assets | 21/28 | €586,823 | €534,429 | -€52,394 | -8.9% |
| Tangible fixed assets | 22/27 | €585,960 | €533,566 | -€52,394 | -8.9% |
| Land and buildings | 22 | €478,096 | €455,596 | -€22,500 | -4.7% |
| Plant, machinery and equipment | 23 | €660 | €0 | -€660 | -100.0% |
| Furniture and vehicles | 24 | €39,637 | €28,863 | -€10,774 | -27.2% |
| Other tangible fixed assets | 26 | €67,567 | €49,107 | -€18,460 | -27.3% |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €487,407 | €516,311 | +€28,904 | +5.9% |
| Amounts receivable after more than one year | 29 | €188,740 | €188,740 | = | 0.0% |
| Other amounts receivable | 291 | €188,740 | €188,740 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €152,353 | €199,118 | +€46,765 | +30.7% |
| Trade receivables | 40 | €39,324 | €24,010 | -€15,315 | -38.9% |
| Other amounts receivable | 41 | €113,029 | €175,109 | +€62,080 | +54.9% |
| Current investments | 50/53 | €132,438 | €121,511 | -€10,927 | -8.3% |
| Cash at bank and in hand | 54/58 | €352 | €8 | -€344 | -97.7% |
| Deferred charges and accrued income | 490/1 | €13,523 | €6,933 | -€6,590 | -48.7% |
| Total equity and liabilities | 10/49 | €1,074,230 | €1,050,739 | -€23,490 | -2.2% |
| Equity | 10/15 | €558,971 | €578,834 | +€19,864 | +3.6% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €376,715 | €396,578 | +€19,864 | +5.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €188,698 | €180,546 | -€8,152 | -4.3% |
| Distributable reserves | 133 | €188,017 | €216,032 | +€28,015 | +14.9% |
| Profit (loss) carried forward | 14 | €76,901 | €76,901 | = | 0.0% |
| Provisions and deferred taxes | 16 | €62,298 | €59,124 | -€3,174 | -5.1% |
| Deferred taxes | 168 | €62,298 | €59,124 | -€3,174 | -5.1% |
| Amounts payable | 17/49 | €452,961 | €412,781 | -€40,180 | -8.9% |
| Amounts payable after more than one year | 17 | €355,737 | €316,001 | -€39,737 | -11.2% |
| Financial debts | 170/4 | €355,737 | €316,001 | -€39,737 | -11.2% |
| Amounts payable within one year | 42/48 | €97,223 | €96,780 | -€443 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €54,574 | €39,737 | -€14,838 | -27.2% |
| Financial debts | 43 | €12,446 | €11,036 | -€1,410 | -11.3% |
| Credit institutions | 430/8 | €12,446 | €11,036 | -€1,410 | -11.3% |
| Trade debts | 44 | €9,514 | €24,929 | +€15,415 | +162.0% |
| Suppliers | 440/4 | €9,514 | €24,929 | +€15,415 | +162.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €10,689 | €21,078 | +€10,389 | +97.2% |
| Taxes | 450/3 | €10,650 | €21,039 | +€10,389 | +97.6% |
| Remuneration and social security | 454/9 | €40 | €40 | = | 0.0% |
| Other amounts payable | 47/48 | €10,000 | €0 | -€10,000 | -100.0% |
| Non-recurring operating income | 76A | €0 | €25,294 | +€25,294 | |
| Remuneration, social security and pensions | 62 | €326 | €305 | -€21 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,635 | €52,960 | -€24,675 | -31.8% |
| Other operating charges | 640/8 | €12,689 | €31,528 | +€18,839 | +148.5% |
| Non-recurring operating charges | 66A | - | €1,357 | +€1,357 | |
| Gross operating margin | 9900 | €112,530 | €118,868 | +€6,339 | +5.6% |
| Operating profit (loss) | 9901 | €21,880 | €32,719 | +€10,839 | +49.5% |
| Financial income | 75/76B | €12,895 | €15,942 | +€3,047 | +23.6% |
| Recurring financial income | 75 | €12,895 | €15,942 | +€3,047 | +23.6% |
| Financial charges | 65/66B | €7,870 | €13,308 | +€5,437 | +69.1% |
| Recurring financial charges | 65 | €7,870 | €13,308 | +€5,437 | +69.1% |
| Profit (loss) for the period before taxes | 9903 | €26,905 | €35,353 | +€8,449 | +31.4% |
| Transfer from deferred taxes | 780 | €3,174 | €3,174 | = | 0.0% |
| Income taxes | 67/77 | €6,182 | €18,664 | +€12,481 | +201.9% |
| Profit (loss) for the period | 9904 | €23,896 | €19,864 | -€4,033 | -16.9% |
| Transfer from tax-exempt reserves | 789 | €8,152 | €8,152 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,048 | €28,015 | -€4,033 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.