AMPERSANDT: 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.
AMPERSANDT
Largest movements
- Receivables within one year +€29,659
up €29,659 (+123%), from €24,048 to €53,707
of which Trade receivables: +€33,628
- Cash -€9,801
down €9,801 (-58.5%), from €16,762 to €6,961
mainly Receivables within one year (-€29,659) and Trade debts (-€7,158)
- Profit (loss) carried forward +€18,392
up €18,392, from -€18,392 to €0
- Tax, wage and social debts +€7,633
new in 2025: €7,633
- Trade debts -€7,158
down €7,158 (-23.6%), from €30,290 to €23,133
- Reserves +€2,366
up €2,366 (+27.3%), from €8,661 to €11,027
- Accrued charges and deferred income -€1,375
down €1,375 (-83.3%), from €1,650 to €275
- Gross operating margin +€30,830
up €30,830, from -€8,260 to €22,570
- Taxes +€862
new in 2025: €862
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 | €40,810 | €60,668 | +€19,858 | +48.7% |
| Current assets | 29/58 | €40,810 | €60,668 | +€19,858 | +48.7% |
| Amounts receivable within one year | 40/41 | €24,048 | €53,707 | +€29,659 | +123% |
| Trade receivables | 40 | €17,553 | €51,181 | +€33,628 | +192% |
| Other amounts receivable | 41 | €6,494 | €2,526 | -€3,969 | -61.1% |
| Cash at bank and in hand | 54/58 | €16,762 | €6,961 | -€9,801 | -58.5% |
| Total equity and liabilities | 10/49 | €40,810 | €60,668 | +€19,858 | +48.7% |
| Equity | 10/15 | €8,869 | €29,627 | +€20,758 | +234% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,661 | €11,027 | +€2,366 | +27.3% |
| Distributable reserves | 133 | €8,661 | €11,027 | +€2,366 | +27.3% |
| Profit (loss) carried forward | 14 | -€18,392 | €0 | +€18,392 | |
| Amounts payable | 17/49 | €31,940 | €31,041 | -€899 | -2.8% |
| Amounts payable within one year | 42/48 | €30,290 | €30,766 | +€476 | +1.6% |
| Trade debts | 44 | €30,290 | €23,133 | -€7,158 | -23.6% |
| Suppliers | 440/4 | €30,290 | €23,133 | -€7,158 | -23.6% |
| Taxes, remuneration and social security | 45 | - | €7,633 | +€7,633 | |
| Taxes | 450/3 | - | €7,633 | +€7,633 | |
| Accrued charges and deferred income | 492/3 | €1,650 | €275 | -€1,375 | -83.3% |
| Remuneration, social security and pensions | 62 | €206 | €210 | +€4 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €494 | €501 | +€7 | +1.4% |
| Gross operating margin | 9900 | -€8,260 | €22,570 | +€30,830 | |
| Operating profit (loss) | 9901 | -€8,959 | €21,860 | +€30,819 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €244 | €240 | -€4 | -1.5% |
| Recurring financial charges | 65 | €244 | €240 | -€4 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,203 | €21,619 | +€30,822 | |
| Income taxes | 67/77 | - | €862 | +€862 | |
| Profit (loss) for the period | 9904 | -€9,203 | €20,758 | +€29,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,203 | €20,758 | +€29,961 |
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 27 October 2026 via checked.be.