AMP: 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
AMP
NACE 46.491, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€3.1m
2024 · €540,026-€3.7m
Equity
€22.2m
2024 · €25.3m-€3.1m
Cash
€19,366
2024 · €31,766-€12,400
Balance sheet total
€82.3m
2024 · €93.9m-€11.5m
Largest movements
Assets
- Current investments -€9.8m
down €9.8m (-14.3%), from €68.7m to €58.8m
- Deferred charges and accrued income -€1.7m
down €1.7m (-47.4%), from €3.5m to €1.9m
- Stocks and contracts -€992,094
down €992,094 (-25.1%), from €3.9m to €3.0m
Equity and liabilities
- Trade debts -€5.4m
down €5.4m (-10.6%), from €51.2m to €45.8m
- Profit (loss) carried forward -€3.1m
down €3.1m (-63.8%), from €4.9m to €1.8m
- Accrued charges and deferred income -€2.5m
down €2.5m (-71.4%), from €3.4m to €985,521
Income statement
- Services and other goods +€15.4m
up €15.4m (+28.1%), from €54.7m to €70.1m
- Turnover +€5.3m
up €5.3m (+2.4%), from €219.9m to €225.2m
- Goods and materials -€4.4m
down €4.4m (-2.4%), from €184.6m to €180.2m
of which Purchases: -€4.4m
- Other operating income +€2.9m
up €2.9m (+5.4%), from €54.4m to €57.3m
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
€540,026
Turnover
+€5.3m
Other operating income
+€2.9m
Goods and materials
+€4.4m
Services and other goods
-€15.4m
Staff costs
-€2.0m
Depreciation
-€15,543
Write-downs
-€648
Provisions
-€210,374
Other operating charges
+€13,039
Other operating items
+€2.0m
Financial income
-€1.4m
Financial charges
+€753,405
Taxes
-€27,050
Result 2025
-€3.1m
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
-€8.0m
Investment
+€8.0m
Financing
€0
Cash 2024
€31,766
From operations (derived)
-€8.0m
Net result for the year
-€3.1m
Depreciation
+€1.7m
Stocks and contracts
+€992,094
Receivables within one year
-€841,439
Deferred charges and accrued income
+€1.7m
Provisions
-€362,902
Trade debts
-€5.4m
Tax, wage and social debts
+€131,239
Other debts
-€303,754
Accrued charges and deferred income
-€2.5m
Investment (derived)
+€8.0m
Investment in fixed assets (net)
-€1.8m
Current investments
+€9.8m
Cash 2025
€19,366
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,881,057 | €82,347,737 | -€11.5m | -12.3% |
| Fixed assets | 21/28 | €5,943,765 | €6,070,017 | +€126,253 | +2.1% |
| Intangible fixed assets | 21 | €1,929,208 | €1,723,954 | -€205,254 | -10.6% |
| Tangible fixed assets | 22/27 | €4,007,574 | €4,319,706 | +€312,132 | +7.8% |
| Land and buildings | 22 | €189 | - | -€189 | |
| Plant, machinery and equipment | 23 | €2,439,711 | €2,224,320 | -€215,391 | -8.8% |
| Furniture and vehicles | 24 | €1,093,748 | €946,637 | -€147,111 | -13.5% |
| Other tangible fixed assets | 26 | €431,719 | €496,289 | +€64,570 | +15.0% |
| Assets under construction and advance payments | 27 | €42,208 | €652,462 | +€610,253 | +1445.8% |
| Financial fixed assets | 28 | €6,982 | €26,357 | +€19,375 | +277.5% |
| Other financial fixed assets | 284/8 | €6,982 | €26,357 | +€19,375 | +277.5% |
| Shares | 284 | €372 | €372 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,611 | €25,986 | +€19,375 | +293.1% |
| Current assets | 29/58 | €87,937,292 | €76,277,719 | -€11.7m | -13.3% |
| Stocks and contracts in progress | 3 | €3,946,419 | €2,954,326 | -€992,094 | -25.1% |
| Stocks | 30/36 | €3,946,419 | €2,954,326 | -€992,094 | -25.1% |
| Goods purchased for resale | 34 | €3,946,419 | €2,954,326 | -€992,094 | -25.1% |
| Amounts receivable within one year | 40/41 | €11,777,672 | €12,619,110 | +€841,439 | +7.1% |
| Trade receivables | 40 | €10,815,491 | €12,001,787 | +€1.2m | +11.0% |
| Other amounts receivable | 41 | €962,181 | €617,323 | -€344,857 | -35.8% |
| Current investments | 50/53 | €68,662,739 | €58,833,933 | -€9.8m | -14.3% |
| Other investments | 51/53 | €68,662,739 | €58,833,933 | -€9.8m | -14.3% |
| Cash at bank and in hand | 54/58 | €31,766 | €19,366 | -€12,400 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,518,697 | €1,850,984 | -€1.7m | -47.4% |
| Total equity and liabilities | 10/49 | €93,881,057 | €82,347,737 | -€11.5m | -12.3% |
| Equity | 10/15 | €25,337,247 | €22,220,229 | -€3.1m | -12.3% |
| Contributions | 10/11 | €12,395,000 | €12,395,000 | = | 0.0% |
| Capital | 10 | €12,395,000 | €12,395,000 | = | 0.0% |
| Issued capital | 100 | €12,395,000 | €12,395,000 | = | 0.0% |
| Reserves | 13 | €8,053,749 | €8,053,749 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,634,518 | €1,634,518 | = | 0.0% |
| Legal reserve | 130 | €1,239,500 | €1,239,500 | = | 0.0% |
| Other | 1319 | €395,018 | €395,018 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,365,379 | €1,365,379 | = | 0.0% |
| Distributable reserves | 133 | €5,053,852 | €5,053,852 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,888,498 | €1,771,480 | -€3.1m | -63.8% |
| Provisions and deferred taxes | 16 | €1,225,088 | €862,186 | -€362,902 | -29.6% |
| Provisions for liabilities and charges | 160/5 | €1,225,088 | €862,186 | -€362,902 | -29.6% |
| Other liabilities and charges | 164/5 | €1,225,088 | €862,186 | -€362,902 | -29.6% |
| Amounts payable | 17/49 | €67,318,723 | €59,265,322 | -€8.1m | -12.0% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,825,677 | €58,229,801 | -€5.6m | -8.8% |
| Trade debts | 44 | €51,216,062 | €45,792,701 | -€5.4m | -10.6% |
| Suppliers | 440/4 | €51,216,062 | €45,792,701 | -€5.4m | -10.6% |
| Taxes, remuneration and social security | 45 | €7,687,074 | €7,818,313 | +€131,239 | +1.7% |
| Taxes | 450/3 | €929,028 | €953,874 | +€24,846 | +2.7% |
| Remuneration and social security | 454/9 | €6,758,046 | €6,864,439 | +€106,393 | +1.6% |
| Other amounts payable | 47/48 | €4,922,541 | €4,618,787 | -€303,754 | -6.2% |
| Accrued charges and deferred income | 492/3 | €3,443,046 | €985,521 | -€2.5m | -71.4% |
| Operating income | 70/76A | €274,358,223 | €282,759,100 | +€8.4m | +3.1% |
| Turnover | 70 | €219,943,472 | €225,243,145 | +€5.3m | +2.4% |
| Other operating income | 74 | €54,413,034 | €57,335,614 | +€2.9m | +5.4% |
| Non-recurring operating income | 76A | €1,717 | €180,341 | +€178,624 | +10402.4% |
| Operating charges | 60/66A | €275,400,068 | €286,799,393 | +€11.4m | +4.1% |
| Goods for resale, raw materials and consumables | 60 | €184,551,916 | €180,193,301 | -€4.4m | -2.4% |
| Purchases | 600/8 | €183,573,141 | €179,185,207 | -€4.4m | -2.4% |
| Change in stocks: decrease (increase) | 609 | €978,774 | €1,008,094 | +€29,319 | +3.0% |
| Services and other goods | 61 | €54,737,457 | €70,095,881 | +€15.4m | +28.1% |
| Remuneration, social security and pensions | 62 | €32,919,686 | €34,943,931 | +€2.0m | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,652,533 | €1,668,077 | +€15,543 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,301 | €5,949 | +€648 | +12.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€573,276 | -€362,902 | +€210,374 | +36.7% |
| Other operating charges | 640/8 | €229,326 | €216,287 | -€13,039 | -5.7% |
| Non-recurring operating charges | 66A | €1,877,125 | €38,869 | -€1.8m | -97.9% |
| Operating profit (loss) | 9901 | -€1,041,845 | -€4,040,293 | -€3.0m | -287.8% |
| Financial income | 75/76B | €2,381,696 | €996,745 | -€1.4m | -58.1% |
| Recurring financial income | 75 | €2,381,696 | €996,745 | -€1.4m | -58.1% |
| Income from current assets | 751 | €2,324,170 | €941,832 | -€1.4m | -59.5% |
| Other financial income | 752/9 | €57,526 | €54,913 | -€2,613 | -4.5% |
| Financial charges | 65/66B | €797,369 | €43,964 | -€753,405 | -94.5% |
| Recurring financial charges | 65 | €797,369 | €43,964 | -€753,405 | -94.5% |
| Debt charges | 650 | €762,033 | €13,686 | -€748,347 | -98.2% |
| Other financial charges | 652/9 | €35,336 | €30,278 | -€5,058 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €542,482 | -€3,087,511 | -€3.6m | |
| Income taxes | 67/77 | €2,457 | €29,506 | +€27,050 | +1101.0% |
| Taxes | 670/3 | €33,805 | €29,506 | -€4,298 | -12.7% |
| Tax adjustments and reversals of tax provisions | 77 | €31,348 | - | -€31,348 | |
| Profit (loss) for the period | 9904 | €540,026 | -€3,117,018 | -€3.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €540,026 | -€3,117,018 | -€3.7m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.