A.M.P.S.: 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.
A.M.P.S.
Largest movements
- Cash -€13,514
down €13,514 (-42.0%), from €32,161 to €18,647
mainly Debts after one year (-€8,000) and Stocks and contracts (-€3,247)
- Stocks and contracts +€3,247
up €3,247 (+20.2%), from €16,093 to €19,340
- Debts after one year -€8,000
no longer reported in 2026 (was €8,000)
- Profit (loss) carried forward +€3,004
up €3,004 (+70.3%), from -€4,276 to -€1,272
- Other debts -€3,000
down €3,000 (-13.5%), from €22,292 to €19,292
- Tax, wage and social debts -€1,854
no longer reported in 2026 (was €1,854)
- Gross operating margin -€12,581
down €12,581 (-75.9%), from €16,577 to €3,996
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,880 | €38,552 | -€10,328 | -21.1% |
| Fixed assets | 21/28 | €626 | €388 | -€238 | -38.0% |
| Tangible fixed assets | 22/27 | €626 | €388 | -€238 | -38.0% |
| Land and buildings | 22 | €626 | €388 | -€238 | -38.0% |
| Current assets | 29/58 | €48,254 | €38,164 | -€10,090 | -20.9% |
| Stocks and contracts in progress | 3 | €16,093 | €19,340 | +€3,247 | +20.2% |
| Stocks | 30/36 | €16,093 | €19,340 | +€3,247 | +20.2% |
| Amounts receivable within one year | 40/41 | - | €177 | +€177 | |
| Trade receivables | 40 | - | €125 | +€125 | |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €32,161 | €18,647 | -€13,514 | -42.0% |
| Total equity and liabilities | 10/49 | €48,880 | €38,552 | -€10,328 | -21.1% |
| Equity | 10/15 | €16,183 | €19,187 | +€3,004 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,276 | -€1,272 | +€3,004 | +70.3% |
| Amounts payable | 17/49 | €32,697 | €19,365 | -€13,332 | -40.8% |
| Amounts payable after more than one year | 17 | €8,000 | - | -€8,000 | |
| Financial debts | 170/4 | €8,000 | - | -€8,000 | |
| Amounts payable within one year | 42/48 | €24,697 | €19,365 | -€5,332 | -21.6% |
| Trade debts | 44 | €551 | €73 | -€478 | -86.8% |
| Suppliers | 440/4 | €551 | €73 | -€478 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,854 | - | -€1,854 | |
| Taxes | 450/3 | €1,854 | - | -€1,854 | |
| Other amounts payable | 47/48 | €22,292 | €19,292 | -€3,000 | -13.5% |
| Non-recurring operating income | 76A | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €238 | = | 0.0% |
| Other operating charges | 640/8 | €713 | €559 | -€154 | -21.6% |
| Gross operating margin | 9900 | €16,577 | €3,996 | -€12,581 | -75.9% |
| Operating profit (loss) | 9901 | €15,626 | €3,199 | -€12,427 | -79.5% |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €199 | €196 | -€3 | -1.5% |
| Recurring financial charges | 65 | €199 | €196 | -€3 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €15,429 | €3,004 | -€12,425 | -80.5% |
| Profit (loss) for the period | 9904 | €15,429 | €3,004 | -€12,425 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,429 | €3,004 | -€12,425 | -80.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.