AMPE & PARTNERS: 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.
AMPE & PARTNERS
Largest movements
- Cash -€128,317
down €128,317 (-74.9%), from €171,337 to €43,020
mainly Contributions, distributions and other (-€185,714) and Debts after one year (-€31,861)
- Tangible fixed assets -€64,809
down €64,809 (-29.5%), from €219,621 to €154,812
of which Land and buildings: -€49,186
- Reserves -€105,869
down €105,869 (-4.0%), from €2.7m to €2.5m
- Debts after one year -€31,861
down €31,861 (-67.6%), from €47,100 to €15,239
- Gross operating margin +€12,199
up €12,199 (+15.5%), from €78,684 to €90,883
- Financial income -€5,883
down €5,883 (-6.3%), from €92,900 to €87,017
- Financial charges +€5,377
up €5,377 (+38.5%), from €13,973 to €19,351
- Staff costs -€3,090
down €3,090 (-61.6%), from €5,020 to €1,930
- Depreciation -€2,306
down €2,306 (-5.8%), from €39,499 to €37,193
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 | €2,800,878 | €2,631,997 | -€168,881 | -6.0% |
| Fixed assets | 21/28 | €221,421 | €154,812 | -€66,609 | -30.1% |
| Tangible fixed assets | 22/27 | €219,621 | €154,812 | -€64,809 | -29.5% |
| Land and buildings | 22 | €188,849 | €139,663 | -€49,186 | -26.0% |
| Plant, machinery and equipment | 23 | €2,377 | €0 | -€2,377 | -100% |
| Furniture and vehicles | 24 | €28,395 | €15,149 | -€13,247 | -46.7% |
| Financial fixed assets | 28 | €1,800 | €0 | -€1,800 | -100% |
| Current assets | 29/58 | €2,579,457 | €2,477,185 | -€102,272 | -4.0% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €123 | €2,600 | +€2,477 | +2,008% |
| Trade receivables | 40 | €123 | €0 | -€123 | -100% |
| Other amounts receivable | 41 | - | €2,600 | +€2,600 | |
| Current investments | 50/53 | €2,106,142 | €2,130,133 | +€23,991 | +1.1% |
| Cash at bank and in hand | 54/58 | €171,337 | €43,020 | -€128,317 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,855 | €1,431 | -€423 | -22.8% |
| Total equity and liabilities | 10/49 | €2,800,878 | €2,631,997 | -€168,881 | -6.0% |
| Equity | 10/15 | €2,670,800 | €2,564,931 | -€105,869 | -4.0% |
| Contributions | 10/11 | €17,620 | €17,620 | = | 0.0% |
| Reserves | 13 | €2,653,180 | €2,547,311 | -€105,869 | -4.0% |
| Distributable reserves | 133 | €2,653,180 | €2,547,311 | -€105,869 | -4.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €130,078 | €67,066 | -€63,012 | -48.4% |
| Amounts payable after more than one year | 17 | €47,100 | €15,239 | -€31,861 | -67.6% |
| Financial debts | 170/4 | €47,100 | €15,239 | -€31,861 | -67.6% |
| Amounts payable within one year | 42/48 | €82,978 | €51,827 | -€31,151 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €32,629 | €31,861 | -€768 | -2.4% |
| Trade debts | 44 | €11,542 | €342 | -€11,200 | -97.0% |
| Suppliers | 440/4 | €11,542 | €342 | -€11,200 | -97.0% |
| Taxes, remuneration and social security | 45 | €12,748 | €11,932 | -€815 | -6.4% |
| Taxes | 450/3 | €12,200 | €11,932 | -€268 | -2.2% |
| Remuneration and social security | 454/9 | €548 | €0 | -€548 | -100% |
| Other amounts payable | 47/48 | €26,059 | €7,692 | -€18,367 | -70.5% |
| Non-recurring operating income | 76A | €0 | €95,889 | +€95,889 | |
| Remuneration, social security and pensions | 62 | €5,020 | €1,930 | -€3,090 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,499 | €37,193 | -€2,306 | -5.8% |
| Other operating charges | 640/8 | €6,021 | €6,173 | +€152 | +2.5% |
| Gross operating margin | 9900 | €78,684 | €90,883 | +€12,199 | +15.5% |
| Operating profit (loss) | 9901 | €28,144 | €45,587 | +€17,443 | +62.0% |
| Financial income | 75/76B | €92,900 | €87,017 | -€5,883 | -6.3% |
| Recurring financial income | 75 | €92,900 | €87,017 | -€5,883 | -6.3% |
| Financial charges | 65/66B | €13,973 | €19,351 | +€5,377 | +38.5% |
| Recurring financial charges | 65 | €13,973 | €19,351 | +€5,377 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €107,071 | €113,253 | +€6,183 | +5.8% |
| Income taxes | 67/77 | €33,551 | €33,408 | -€143 | -0.4% |
| Profit (loss) for the period | 9904 | €73,520 | €79,845 | +€6,325 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,520 | €79,845 | +€6,325 | +8.6% |
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 26 October 2026 via checked.be.