AMPERIA: 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.
AMPERIA
Largest movements
- Cash +€22,940
up €22,940 (+26.5%), from €86,452 to €109,392
mainly Net result for the year (+€58,037) and Depreciation (+€6,468)
- Reserves +€9,500
up €9,500 (+16.5%), from €57,737 to €67,237
- Debts after one year +€5,083
new in 2026: €5,083
- Trade debts +€3,146
up €3,146 (+602%), from €522 to €3,668
- Other debts +€2,503
up €2,503 (+5.9%), from €42,497 to €45,000
- Tax, wage and social debts +€1,587
up €1,587 (+46.7%), from €3,396 to €4,983
- Gross operating margin +€11,120
up €11,120 (+18.3%), from €60,872 to €71,992
- Taxes +€1,730
up €1,730 (+38.3%), from €4,516 to €6,246
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,722 | €134,869 | +€22,146 | +19.6% |
| Fixed assets | 21/28 | €7,269 | €6,729 | -€539 | -7.4% |
| Tangible fixed assets | 22/27 | €7,269 | €6,729 | -€539 | -7.4% |
| Plant, machinery and equipment | 23 | €5,619 | €2,177 | -€3,441 | -61.3% |
| Furniture and vehicles | 24 | €1,650 | €4,552 | +€2,902 | +176% |
| Current assets | 29/58 | €105,454 | €128,139 | +€22,686 | +21.5% |
| Amounts receivable within one year | 40/41 | €18,354 | €18,747 | +€393 | +2.1% |
| Trade receivables | 40 | €18,354 | €18,747 | +€393 | +2.1% |
| Cash at bank and in hand | 54/58 | €86,452 | €109,392 | +€22,940 | +26.5% |
| Deferred charges and accrued income | 490/1 | €648 | - | -€648 | |
| Total equity and liabilities | 10/49 | €112,722 | €134,869 | +€22,146 | +19.6% |
| Equity | 10/15 | €66,307 | €75,814 | +€9,508 | +14.3% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Reserves | 13 | €57,737 | €67,237 | +€9,500 | +16.5% |
| Distributable reserves | 133 | €57,737 | €67,237 | +€9,500 | +16.5% |
| Profit (loss) carried forward | 14 | €6,769 | €6,777 | +€8 | +0.1% |
| Amounts payable | 17/49 | €46,416 | €59,054 | +€12,638 | +27.2% |
| Amounts payable after more than one year | 17 | - | €5,083 | +€5,083 | |
| Other amounts payable | 178/9 | - | €5,083 | +€5,083 | |
| Amounts payable within one year | 42/48 | €46,416 | €53,971 | +€7,555 | +16.3% |
| Trade debts | 44 | €522 | €3,668 | +€3,146 | +602% |
| Suppliers | 440/4 | €522 | €3,668 | +€3,146 | +602% |
| Advances received on contracts in progress | 46 | - | €320 | +€320 | |
| Taxes, remuneration and social security | 45 | €3,396 | €4,983 | +€1,587 | +46.7% |
| Taxes | 450/3 | €3,396 | €4,983 | +€1,587 | +46.7% |
| Other amounts payable | 47/48 | €42,497 | €45,000 | +€2,503 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,098 | €6,468 | +€369 | +6.1% |
| Other operating charges | 640/8 | €1,032 | €882 | -€150 | -14.5% |
| Gross operating margin | 9900 | €60,872 | €71,992 | +€11,120 | +18.3% |
| Operating profit (loss) | 9901 | €53,742 | €64,642 | +€10,901 | +20.3% |
| Financial charges | 65/66B | €202 | €359 | +€157 | +77.7% |
| Recurring financial charges | 65 | €202 | €359 | +€157 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €53,539 | €64,283 | +€10,744 | +20.1% |
| Income taxes | 67/77 | €4,516 | €6,246 | +€1,730 | +38.3% |
| Profit (loss) for the period | 9904 | €49,024 | €58,037 | +€9,014 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,024 | €58,037 | +€9,014 | +18.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.