AMPARCO: 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.
AMPARCO
Largest movements
- Receivables within one year -€62,591
down €62,591 (-59.0%), from €106,062 to €43,472
of which Other amounts receivable: -€63,639
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash -€26,472
down €26,472 (-32.1%), from €82,400 to €55,929
mainly Contributions, distributions and other (-€253,273) and Tax, wage and social debts (-€22,910)
- Tangible fixed assets -€7,325
down €7,325 (-8.9%), from €81,925 to €74,600
of which Leasing and similar rights: -€17,424
- Reserves -€191,233
down €191,233 (-94.1%), from €203,273 to €12,040
- Other debts +€74,955
new in 2025: €74,955
- Tax, wage and social debts -€22,910
down €22,910 (-38.1%), from €60,128 to €37,219
of which Taxes: -€22,903
- Debts after one year -€12,822
down €12,822 (-29.3%), from €43,776 to €30,955
- Gross operating margin -€10,007
down €10,007 (-9.2%), from €109,112 to €99,106
- Depreciation +€9,338
up €9,338 (+102.4%), from €9,121 to €18,459
- Other operating charges -€5,206
down €5,206 (-63.1%), from €8,250 to €3,044
- Taxes -€4,800
down €4,800 (-21.6%), from €22,219 to €17,419
- Financial charges +€3,397
up €3,397 (+193.2%), from €1,759 to €5,156
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 | €322,893 | €175,260 | -€147,633 | -45.7% |
| Fixed assets | 21/28 | €81,925 | €74,600 | -€7,325 | -8.9% |
| Tangible fixed assets | 22/27 | €81,925 | €74,600 | -€7,325 | -8.9% |
| Plant, machinery and equipment | 23 | €2,240 | €2,908 | +€668 | +29.8% |
| Furniture and vehicles | 24 | €1,277 | €970 | -€307 | -24.0% |
| Leasing and similar rights | 25 | €78,407 | €60,983 | -€17,424 | -22.2% |
| Other tangible fixed assets | 26 | - | €9,738 | +€9,738 | |
| Current assets | 29/58 | €240,968 | €100,660 | -€140,308 | -58.2% |
| Amounts receivable within one year | 40/41 | €106,062 | €43,472 | -€62,591 | -59.0% |
| Trade receivables | 40 | €39,842 | €40,890 | +€1,048 | +2.6% |
| Other amounts receivable | 41 | €66,220 | €2,581 | -€63,639 | -96.1% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €82,400 | €55,929 | -€26,472 | -32.1% |
| Deferred charges and accrued income | 490/1 | €2,506 | €1,260 | -€1,245 | -49.7% |
| Total equity and liabilities | 10/49 | €322,893 | €175,260 | -€147,633 | -45.7% |
| Equity | 10/15 | €203,773 | €12,540 | -€191,233 | -93.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €203,273 | €12,040 | -€191,233 | -94.1% |
| Distributable reserves | 133 | €203,273 | €12,040 | -€191,233 | -94.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €119,120 | €162,720 | +€43,600 | +36.6% |
| Amounts payable after more than one year | 17 | €43,776 | €30,955 | -€12,822 | -29.3% |
| Financial debts | 170/4 | €43,776 | €30,955 | -€12,822 | -29.3% |
| Amounts payable within one year | 42/48 | €75,343 | €129,551 | +€54,207 | +71.9% |
| Current portion of amounts payable after more than one year | 42 | €11,294 | €11,858 | +€563 | +5.0% |
| Trade debts | 44 | €3,921 | €5,519 | +€1,598 | +40.8% |
| Suppliers | 440/4 | €3,921 | €5,519 | +€1,598 | +40.8% |
| Taxes, remuneration and social security | 45 | €60,128 | €37,219 | -€22,910 | -38.1% |
| Taxes | 450/3 | €58,128 | €35,225 | -€22,903 | -39.4% |
| Remuneration and social security | 454/9 | €2,000 | €1,994 | -€6 | -0.3% |
| Other amounts payable | 47/48 | - | €74,955 | +€74,955 | |
| Accrued charges and deferred income | 492/3 | - | €2,215 | +€2,215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,121 | €18,459 | +€9,338 | +102.4% |
| Other operating charges | 640/8 | €8,250 | €3,044 | -€5,206 | -63.1% |
| Gross operating margin | 9900 | €109,112 | €99,106 | -€10,007 | -9.2% |
| Operating profit (loss) | 9901 | €91,742 | €77,602 | -€14,139 | -15.4% |
| Financial income | 75/76B | €4,037 | €7,012 | +€2,975 | +73.7% |
| Recurring financial income | 75 | €4,037 | €7,012 | +€2,975 | +73.7% |
| Financial charges | 65/66B | €1,759 | €5,156 | +€3,397 | +193.2% |
| Recurring financial charges | 65 | €1,759 | €5,156 | +€3,397 | +193.2% |
| Profit (loss) for the period before taxes | 9903 | €94,020 | €79,458 | -€14,561 | -15.5% |
| Income taxes | 67/77 | €22,219 | €17,419 | -€4,800 | -21.6% |
| Profit (loss) for the period | 9904 | €71,801 | €62,040 | -€9,761 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,801 | €62,040 | -€9,761 | -13.6% |
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 12 October 2026 via checked.be.