AMPERA PROJECTS: 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.
AMPERA PROJECTS
Largest movements
- Tangible fixed assets -€36,932
down €36,932 (-62.0%), from €59,559 to €22,627
of which Furniture and vehicles: -€36,326
- Cash +€25,302
up €25,302 (+47.7%), from €53,042 to €78,344
mainly Depreciation (+€22,303) and Net result for the year (+€19,223)
- Receivables within one year +€12,727
up €12,727 (+19.4%), from €65,479 to €78,206
of which Trade receivables: +€7,793
- Deferred charges and accrued income +€2,011
up €2,011 (+104.3%), from €1,928 to €3,939
- Profit (loss) carried forward +€19,223
up €19,223 (+62.4%), from €30,790 to €50,013
- Debts after one year -€9,060
no longer reported in 2025 (was €9,060)
- Current portion of long-term debt -€6,172
down €6,172 (-40.5%), from €15,231 to €9,059
- Accrued charges and deferred income +€5,939
new in 2025: €5,939
- Tax, wage and social debts -€4,598
down €4,598 (-33.7%), from €13,654 to €9,056
of which Remuneration and social security: -€4,598
- Gross operating margin +€54,968
up €54,968 (+56.7%), from €96,943 to €151,911
- Staff costs +€36,143
up €36,143 (+59.3%), from €60,923 to €97,066
- Financial charges +€2,674
up €2,674 (+42.7%), from €6,268 to €8,942
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 | €180,008 | €183,116 | +€3,108 | +1.7% |
| Fixed assets | 21/28 | €59,559 | €22,627 | -€36,932 | -62.0% |
| Tangible fixed assets | 22/27 | €59,559 | €22,627 | -€36,932 | -62.0% |
| Plant, machinery and equipment | 23 | €11,185 | €10,579 | -€606 | -5.4% |
| Furniture and vehicles | 24 | €48,374 | €12,048 | -€36,326 | -75.1% |
| Current assets | 29/58 | €120,449 | €160,489 | +€40,040 | +33.2% |
| Amounts receivable within one year | 40/41 | €65,479 | €78,206 | +€12,727 | +19.4% |
| Trade receivables | 40 | €34,177 | €41,970 | +€7,793 | +22.8% |
| Other amounts receivable | 41 | €31,302 | €36,236 | +€4,934 | +15.8% |
| Cash at bank and in hand | 54/58 | €53,042 | €78,344 | +€25,302 | +47.7% |
| Deferred charges and accrued income | 490/1 | €1,928 | €3,939 | +€2,011 | +104.3% |
| Total equity and liabilities | 10/49 | €180,008 | €183,116 | +€3,108 | +1.7% |
| Equity | 10/15 | €130,717 | €149,941 | +€19,224 | +14.7% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Outside capital | 11 | €13,400 | €13,400 | = | 0.0% |
| Other | 1109/19 | €13,400 | €13,400 | = | 0.0% |
| Reserves | 13 | €86,528 | €86,528 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €84,668 | €84,668 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €30,790 | €50,013 | +€19,223 | +62.4% |
| Amounts payable | 17/49 | €49,290 | €33,175 | -€16,115 | -32.7% |
| Amounts payable after more than one year | 17 | €9,060 | - | -€9,060 | |
| Financial debts | 170/4 | €9,060 | - | -€9,060 | |
| Amounts payable within one year | 42/48 | €40,231 | €27,236 | -€12,995 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €15,231 | €9,059 | -€6,172 | -40.5% |
| Trade debts | 44 | €10,237 | €9,121 | -€1,116 | -10.9% |
| Suppliers | 440/4 | €10,237 | €9,121 | -€1,116 | -10.9% |
| Taxes, remuneration and social security | 45 | €13,654 | €9,056 | -€4,598 | -33.7% |
| Taxes | 450/3 | €3,618 | €3,618 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | €10,036 | €5,438 | -€4,598 | -45.8% |
| Other amounts payable | 47/48 | €1,109 | - | -€1,109 | |
| Accrued charges and deferred income | 492/3 | - | €5,939 | +€5,939 | |
| Non-recurring operating income | 76A | - | €4,198 | +€4,198 | |
| Remuneration, social security and pensions | 62 | €60,923 | €97,066 | +€36,143 | +59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,624 | €22,303 | +€679 | +3.1% |
| Other operating charges | 640/8 | €2,080 | €1,775 | -€305 | -14.6% |
| Gross operating margin | 9900 | €96,943 | €151,911 | +€54,968 | +56.7% |
| Operating profit (loss) | 9901 | €12,317 | €30,767 | +€18,450 | +149.8% |
| Financial income | 75/76B | €5 | €772 | +€767 | +15247.9% |
| Recurring financial income | 75 | €5 | €772 | +€767 | +15247.9% |
| Financial charges | 65/66B | €6,268 | €8,942 | +€2,674 | +42.7% |
| Recurring financial charges | 65 | €6,268 | €8,942 | +€2,674 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €6,054 | €22,597 | +€16,543 | +273.3% |
| Income taxes | 67/77 | €2,218 | €3,374 | +€1,156 | +52.1% |
| Profit (loss) for the period | 9904 | €3,836 | €19,223 | +€15,387 | +401.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,836 | €19,223 | +€15,387 | +401.2% |
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 3 October 2026 via checked.be.