Amophar OTC: 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.
Amophar OTC
Largest movements
- Receivables within one year +€169,090
up €169,090 (+192%), from €88,000 to €257,090
of which Other amounts receivable: +€121,950
- Cash -€29,019
down €29,019 (-98.8%), from €29,364 to €345
mainly Receivables within one year (-€169,090) and Accrued charges and deferred income (-€125,433)
- Stocks and contracts -€19,989
down €19,989 (-56.5%), from €35,381 to €15,392
- Deferred charges and accrued income -€5,850
down €5,850 (-100%), from €5,850 to €0
- Trade debts +€235,291
up €235,291 (+1,875%), from €12,547 to €247,838
- Accrued charges and deferred income -€125,433
down €125,433 (-100%), from €125,433 to €0
- Profit (loss) carried forward +€3,724
up €3,724 (+286%), from €1,300 to €5,024
- Gross operating margin +€6,006
up €6,006, from -€1,718 to €4,288
- Taxes +€1,299
new in 2025: €1,299
- Other operating charges +€707
new in 2025: €707
- Financial charges +€238
up €238 (+83.8%), from €284 to €522
- Financial income -€207
down €207 (-9.5%), from €2,172 to €1,965
of which Financial income: -€207
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 | €158,595 | €272,827 | +€114,232 | +72.0% |
| Current assets | 29/58 | €158,595 | €272,827 | +€114,232 | +72.0% |
| Stocks and contracts in progress | 3 | €35,381 | €15,392 | -€19,989 | -56.5% |
| Stocks | 30/36 | €35,381 | €15,392 | -€19,989 | -56.5% |
| Amounts receivable within one year | 40/41 | €88,000 | €257,090 | +€169,090 | +192% |
| Trade receivables | 40 | - | €47,140 | +€47,140 | |
| Other amounts receivable | 41 | €88,000 | €209,950 | +€121,950 | +139% |
| Cash at bank and in hand | 54/58 | €29,364 | €345 | -€29,019 | -98.8% |
| Deferred charges and accrued income | 490/1 | €5,850 | €0 | -€5,850 | -100% |
| Total equity and liabilities | 10/49 | €158,595 | €272,827 | +€114,232 | +72.0% |
| Equity | 10/15 | €11,300 | €15,024 | +€3,724 | +33.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,300 | €5,024 | +€3,724 | +286% |
| Amounts payable | 17/49 | €147,295 | €257,803 | +€110,508 | +75.0% |
| Amounts payable within one year | 42/48 | €21,862 | €257,803 | +€235,941 | +1,079% |
| Trade debts | 44 | €12,547 | €247,838 | +€235,291 | +1,875% |
| Suppliers | 440/4 | €12,547 | €247,838 | +€235,291 | +1,875% |
| Taxes, remuneration and social security | 45 | €9,315 | €9,965 | +€650 | +7.0% |
| Taxes | 450/3 | €9,315 | €9,965 | +€650 | +7.0% |
| Accrued charges and deferred income | 492/3 | €125,433 | €0 | -€125,433 | -100% |
| Other operating charges | 640/8 | - | €707 | +€707 | |
| Gross operating margin | 9900 | -€1,718 | €4,288 | +€6,006 | |
| Operating profit (loss) | 9901 | -€1,718 | €3,580 | +€5,298 | |
| Financial income | 75/76B | €2,172 | €1,965 | -€207 | -9.5% |
| Recurring financial income | 75 | €2,172 | €1,965 | -€207 | -9.5% |
| Non-recurring financial income | 76B | €2,172 | €1,965 | -€207 | -9.5% |
| Financial charges | 65/66B | €284 | €522 | +€238 | +83.8% |
| Recurring financial charges | 65 | €284 | €522 | +€238 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €170 | €5,024 | +€4,854 | +2,855% |
| Income taxes | 67/77 | - | €1,299 | +€1,299 | |
| Profit (loss) for the period | 9904 | €170 | €3,725 | +€3,555 | +2,091% |
| Profit (loss) for the period to be appropriated | 9905 | €170 | €3,725 | +€3,555 | +2,091% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.