Ampersand: 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.
Ampersand
Largest movements
- Cash -€7,126
down €7,126 (-88.4%), from €8,065 to €939
mainly Debts after one year (-€7,500) and Net result for the year (-€108)
- Receivables within one year -€442
down €442 (-100.0%), from €442 to €0
- Debts after one year -€7,500
down €7,500 (-18.8%), from €40,000 to €32,500
- Profit (loss) carried forward -€108
down €108 (-0.3%), from -€31,732 to -€31,840
- Gross operating margin +€31,660
up €31,660 (+99.8%), from -€31,711 to -€51
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 | €8,549 | €939 | -€7,610 | -89.0% |
| Current assets | 29/58 | €8,549 | €939 | -€7,610 | -89.0% |
| Amounts receivable within one year | 40/41 | €442 | €0 | -€442 | -100.0% |
| Other amounts receivable | 41 | €442 | €0 | -€442 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,065 | €939 | -€7,126 | -88.4% |
| Deferred charges and accrued income | 490/1 | €42 | €0 | -€42 | -100.0% |
| Total equity and liabilities | 10/49 | €8,549 | €939 | -€7,610 | -89.0% |
| Equity | 10/15 | -€31,632 | -€31,740 | -€108 | -0.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,732 | -€31,840 | -€108 | -0.3% |
| Amounts payable | 17/49 | €40,181 | €32,680 | -€7,501 | -18.7% |
| Amounts payable after more than one year | 17 | €40,000 | €32,500 | -€7,500 | -18.8% |
| Financial debts | 170/4 | €40,000 | €32,500 | -€7,500 | -18.8% |
| Amounts payable within one year | 42/48 | €181 | €180 | -€1 | -0.7% |
| Trade debts | 44 | €1 | €0 | -€1 | -100.0% |
| Suppliers | 440/4 | €1 | €0 | -€1 | -100.0% |
| Other amounts payable | 47/48 | €180 | €180 | = | 0.0% |
| Gross operating margin | 9900 | -€31,711 | -€51 | +€31,660 | +99.8% |
| Operating profit (loss) | 9901 | -€31,711 | -€51 | +€31,660 | +99.8% |
| Financial income | 75/76B | €171 | €0 | -€171 | -100.0% |
| Recurring financial income | 75 | €171 | €0 | -€171 | -100.0% |
| Financial charges | 65/66B | €193 | €57 | -€136 | -70.4% |
| Recurring financial charges | 65 | €193 | €57 | -€136 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,732 | -€108 | +€31,624 | +99.7% |
| Profit (loss) for the period | 9904 | -€31,732 | -€108 | +€31,624 | +99.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,732 | -€108 | +€31,624 | +99.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.