AMPHIBEAN: 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.
AMPHIBEAN
Largest movements
- Cash -€167,187
down €167,187 (-59.5%), from €281,216 to €114,029
mainly Contributions, distributions and other (-€280,518) and Current investments (-€125,000)
- Current investments +€125,000
up €125,000 (+508%), from €24,597 to €149,597
- Receivables within one year +€15,189
up €15,189 (+685%), from €2,217 to €17,406
of which Trade receivables: +€15,200
- Deferred charges and accrued income +€10,449
up €10,449 (+296%), from €3,535 to €13,983
- Other debts +€153,590
up €153,590 (+2,006%), from €7,658 to €161,249
- Reserves -€131,000
down €131,000 (-42.0%), from €312,267 to €181,267
- Tax, wage and social debts -€45,512
down €45,512 (-77.2%), from €58,928 to €13,416
- Trade debts +€10,552
up €10,552 (+193%), from €5,466 to €16,019
- Gross operating margin +€27,613
up €27,613 (+16.0%), from €172,891 to €200,504
- Taxes +€5,534
up €5,534 (+14.3%), from €38,727 to €44,261
- Depreciation +€2,172
up €2,172 (+73.1%), from €2,971 to €5,142
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 | €392,096 | €379,198 | -€12,898 | -3.3% |
| Fixed assets | 21/28 | €80,531 | €84,182 | +€3,651 | +4.5% |
| Tangible fixed assets | 22/27 | €22,244 | €25,895 | +€3,651 | +16.4% |
| Plant, machinery and equipment | 23 | €1,427 | €3,225 | +€1,797 | +126% |
| Furniture and vehicles | 24 | €5,246 | €7,099 | +€1,854 | +35.3% |
| Other tangible fixed assets | 26 | €15,571 | €15,571 | = | 0.0% |
| Financial fixed assets | 28 | €58,288 | €58,288 | = | 0.0% |
| Current assets | 29/58 | €311,565 | €295,016 | -€16,549 | -5.3% |
| Amounts receivable within one year | 40/41 | €2,217 | €17,406 | +€15,189 | +685% |
| Trade receivables | 40 | €2,200 | €17,400 | +€15,200 | +691% |
| Other amounts receivable | 41 | €17 | €6 | -€11 | -63.8% |
| Current investments | 50/53 | €24,597 | €149,597 | +€125,000 | +508% |
| Cash at bank and in hand | 54/58 | €281,216 | €114,029 | -€167,187 | -59.5% |
| Deferred charges and accrued income | 490/1 | €3,535 | €13,983 | +€10,449 | +296% |
| Total equity and liabilities | 10/49 | €392,096 | €379,198 | -€12,898 | -3.3% |
| Equity | 10/15 | €315,806 | €184,267 | -€131,539 | -41.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €312,267 | €181,267 | -€131,000 | -42.0% |
| Distributable reserves | 133 | €312,267 | €181,267 | -€131,000 | -42.0% |
| Profit (loss) carried forward | 14 | €539 | - | -€539 | |
| Amounts payable | 17/49 | €76,290 | €194,931 | +€118,641 | +156% |
| Amounts payable within one year | 42/48 | €72,052 | €190,684 | +€118,631 | +165% |
| Trade debts | 44 | €5,466 | €16,019 | +€10,552 | +193% |
| Suppliers | 440/4 | €5,466 | €16,019 | +€10,552 | +193% |
| Taxes, remuneration and social security | 45 | €58,928 | €13,416 | -€45,512 | -77.2% |
| Taxes | 450/3 | €58,928 | €13,416 | -€45,512 | -77.2% |
| Other amounts payable | 47/48 | €7,658 | €161,249 | +€153,590 | +2,006% |
| Accrued charges and deferred income | 492/3 | €4,238 | €4,247 | +€10 | +0.2% |
| Non-recurring operating income | 76A | - | €11,185 | +€11,185 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,971 | €5,142 | +€2,172 | +73.1% |
| Other operating charges | 640/8 | €1,131 | €1,079 | -€53 | -4.6% |
| Non-recurring operating charges | 66A | - | €385 | +€385 | |
| Gross operating margin | 9900 | €172,891 | €200,504 | +€27,613 | +16.0% |
| Operating profit (loss) | 9901 | €168,789 | €193,898 | +€25,108 | +14.9% |
| Financial income | 75/76B | €3,131 | €2,693 | -€438 | -14.0% |
| Recurring financial income | 75 | €3,131 | €2,693 | -€438 | -14.0% |
| Financial charges | 65/66B | €1,655 | €3,351 | +€1,696 | +103% |
| Recurring financial charges | 65 | €1,655 | €3,351 | +€1,696 | +103% |
| Profit (loss) for the period before taxes | 9903 | €170,266 | €193,240 | +€22,974 | +13.5% |
| Income taxes | 67/77 | €38,727 | €44,261 | +€5,534 | +14.3% |
| Profit (loss) for the period | 9904 | €131,539 | €148,978 | +€17,439 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €131,539 | €148,978 | +€17,439 | +13.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.