ampa: 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.
ampa
Largest movements
- Receivables within one year -€33,882
down €33,882 (-18.5%), from €183,424 to €149,542
of which Trade receivables: -€33,381
- Cash +€16,837
up €16,837 (+9.1%), from €185,366 to €202,203
mainly Net result for the year (+€72,019) and Receivables within one year (+€33,882)
- Deferred charges and accrued income +€10,147
up €10,147 (+246.8%), from €4,112 to €14,259
- Tangible fixed assets -€8,765
down €8,765 (-44.1%), from €19,870 to €11,106
of which Furniture and vehicles: -€6,344
- Financial fixed assets -€4,720
down €4,720 (-69.6%), from €6,780 to €2,060
- Profit (loss) carried forward +€72,019
up €72,019 (+80.2%), from -€89,767 to -€17,748
- Trade debts -€67,371
down €67,371 (-55.5%), from €121,294 to €53,923
- Tax, wage and social debts -€36,227
down €36,227 (-63.1%), from €57,451 to €21,224
of which Remuneration and social security: -€19,837
- Accrued charges and deferred income +€10,865
up €10,865, from €0 to €10,865
- Staff costs -€130,784
down €130,784 (-49.3%), from €265,517 to €134,734
- Gross operating margin +€31,390
up €31,390 (+16.8%), from €186,847 to €218,237
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,552 | €379,169 | -€20,382 | -5.1% |
| Fixed assets | 21/28 | €26,650 | €13,166 | -€13,485 | -50.6% |
| Tangible fixed assets | 22/27 | €19,870 | €11,106 | -€8,765 | -44.1% |
| Furniture and vehicles | 24 | €13,601 | €7,256 | -€6,344 | -46.6% |
| Other tangible fixed assets | 26 | €6,269 | €3,849 | -€2,420 | -38.6% |
| Financial fixed assets | 28 | €6,780 | €2,060 | -€4,720 | -69.6% |
| Current assets | 29/58 | €372,902 | €366,004 | -€6,898 | -1.8% |
| Amounts receivable within one year | 40/41 | €183,424 | €149,542 | -€33,882 | -18.5% |
| Trade receivables | 40 | €172,923 | €139,542 | -€33,381 | -19.3% |
| Other amounts receivable | 41 | €10,501 | €10,000 | -€501 | -4.8% |
| Cash at bank and in hand | 54/58 | €185,366 | €202,203 | +€16,837 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,112 | €14,259 | +€10,147 | +246.8% |
| Total equity and liabilities | 10/49 | €399,552 | €379,169 | -€20,382 | -5.1% |
| Equity | 10/15 | €217,120 | €289,139 | +€72,019 | +33.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €301,887 | €301,887 | = | 0.0% |
| Distributable reserves | 133 | €301,887 | €301,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,767 | -€17,748 | +€72,019 | +80.2% |
| Amounts payable | 17/49 | €182,432 | €90,030 | -€92,402 | -50.6% |
| Amounts payable within one year | 42/48 | €182,432 | €79,165 | -€103,267 | -56.6% |
| Trade debts | 44 | €121,294 | €53,923 | -€67,371 | -55.5% |
| Suppliers | 440/4 | €121,294 | €53,923 | -€67,371 | -55.5% |
| Taxes, remuneration and social security | 45 | €57,451 | €21,224 | -€36,227 | -63.1% |
| Taxes | 450/3 | €24,700 | €8,311 | -€16,389 | -66.4% |
| Remuneration and social security | 454/9 | €32,750 | €12,913 | -€19,837 | -60.6% |
| Other amounts payable | 47/48 | €3,687 | €4,018 | +€331 | +9.0% |
| Accrued charges and deferred income | 492/3 | €0 | €10,865 | +€10,865 | |
| Non-recurring operating income | 76A | €5,230 | €885 | -€4,345 | -83.1% |
| Remuneration, social security and pensions | 62 | €265,517 | €134,734 | -€130,784 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,515 | €8,707 | -€808 | -8.5% |
| Other operating charges | 640/8 | €1,121 | €462 | -€659 | -58.8% |
| Non-recurring operating charges | 66A | - | €1,854 | +€1,854 | |
| Gross operating margin | 9900 | €186,847 | €218,237 | +€31,390 | +16.8% |
| Operating profit (loss) | 9901 | -€89,306 | €72,481 | +€161,787 | |
| Financial income | 75/76B | €35 | €30 | -€5 | -14.2% |
| Recurring financial income | 75 | €35 | €30 | -€5 | -14.2% |
| Financial charges | 65/66B | €496 | €491 | -€5 | -1.0% |
| Recurring financial charges | 65 | €496 | €491 | -€5 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€89,767 | €72,019 | +€161,787 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€89,767 | €72,019 | +€161,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89,767 | €72,019 | +€161,787 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.