Amper&and: 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.
Amper&and
Largest movements
- Receivables within one year -€25,848
down €25,848 (-39.2%), from €65,944 to €40,096
of which Trade receivables: -€25,797
- Tangible fixed assets -€13,919
down €13,919 (-17.1%), from €81,556 to €67,637
of which Furniture and vehicles: -€13,445
- Cash +€3,455
up €3,455 (+3.1%), from €111,386 to €114,840
mainly Net result for the year (+€136,468) and Tax, wage and social debts (+€68,290)
- Reserves -€88,532
down €88,532 (-54.8%), from €161,483 to €72,951
- Tax, wage and social debts +€68,290
up €68,290 (+165.8%), from €41,200 to €109,489
of which Taxes: +€66,103
- Debts after one year -€8,627
down €8,627 (-23.5%), from €36,717 to €28,090
- Trade debts -€5,584
down €5,584 (-73.9%), from €7,552 to €1,968
- Gross operating margin +€126,337
up €126,337 (+84.7%), from €149,221 to €275,558
- Staff costs +€64,793
new in 2025: €64,793
- Taxes +€15,790
up €15,790 (+48.7%), from €32,426 to €48,216
- Depreciation +€14,975
up €14,975 (+618.5%), from €2,421 to €17,396
- Other operating charges +€6,525
up €6,525 (+1977.3%), from €330 to €6,855
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 | €263,242 | €228,283 | -€34,958 | -13.3% |
| Fixed assets | 21/28 | €81,556 | €67,637 | -€13,919 | -17.1% |
| Tangible fixed assets | 22/27 | €81,556 | €67,637 | -€13,919 | -17.1% |
| Plant, machinery and equipment | 23 | €981 | €507 | -€474 | -48.3% |
| Furniture and vehicles | 24 | €80,575 | €67,130 | -€13,445 | -16.7% |
| Current assets | 29/58 | €181,686 | €160,646 | -€21,040 | -11.6% |
| Amounts receivable within one year | 40/41 | €65,944 | €40,096 | -€25,848 | -39.2% |
| Trade receivables | 40 | €65,848 | €40,051 | -€25,797 | -39.2% |
| Other amounts receivable | 41 | €96 | €45 | -€51 | -53.3% |
| Cash at bank and in hand | 54/58 | €111,386 | €114,840 | +€3,455 | +3.1% |
| Deferred charges and accrued income | 490/1 | €4,356 | €5,710 | +€1,354 | +31.1% |
| Total equity and liabilities | 10/49 | €263,242 | €228,283 | -€34,958 | -13.3% |
| Equity | 10/15 | €164,483 | €75,951 | -€88,532 | -53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €161,483 | €72,951 | -€88,532 | -54.8% |
| Distributable reserves | 133 | €161,483 | €72,951 | -€88,532 | -54.8% |
| Amounts payable | 17/49 | €98,759 | €152,333 | +€53,574 | +54.2% |
| Amounts payable after more than one year | 17 | €36,717 | €28,090 | -€8,627 | -23.5% |
| Financial debts | 170/4 | €36,717 | €28,090 | -€8,627 | -23.5% |
| Amounts payable within one year | 42/48 | €60,902 | €124,243 | +€63,341 | +104.0% |
| Current portion of amounts payable after more than one year | 42 | €8,283 | €8,627 | +€344 | +4.1% |
| Trade debts | 44 | €7,552 | €1,968 | -€5,584 | -73.9% |
| Suppliers | 440/4 | €7,552 | €1,968 | -€5,584 | -73.9% |
| Taxes, remuneration and social security | 45 | €41,200 | €109,489 | +€68,290 | +165.8% |
| Taxes | 450/3 | €39,833 | €105,936 | +€66,103 | +166.0% |
| Remuneration and social security | 454/9 | €1,367 | €3,553 | +€2,186 | +160.0% |
| Other amounts payable | 47/48 | €3,867 | €4,159 | +€292 | +7.5% |
| Accrued charges and deferred income | 492/3 | €1,140 | - | -€1,140 | |
| Remuneration, social security and pensions | 62 | - | €64,793 | +€64,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,421 | €17,396 | +€14,975 | +618.5% |
| Other operating charges | 640/8 | €330 | €6,855 | +€6,525 | +1977.3% |
| Gross operating margin | 9900 | €149,221 | €275,558 | +€126,337 | +84.7% |
| Operating profit (loss) | 9901 | €146,470 | €186,514 | +€40,044 | +27.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €187 | €1,830 | +€1,643 | +877.1% |
| Recurring financial charges | 65 | €187 | €1,830 | +€1,643 | +877.1% |
| Profit (loss) for the period before taxes | 9903 | €146,283 | €184,683 | +€38,401 | +26.3% |
| Income taxes | 67/77 | €32,426 | €48,216 | +€15,790 | +48.7% |
| Profit (loss) for the period | 9904 | €113,857 | €136,468 | +€22,611 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,857 | €136,468 | +€22,611 | +19.9% |
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 7 October 2026 via checked.be.