AMPHIKTION: 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.
AMPHIKTION
Largest movements
- Tangible fixed assets -€326,907
down €326,907 (-17.8%), from €1.8m to €1.5m
of which Land and buildings: -€330,838
- Deferred charges and accrued income +€50,002
up €50,002 (+263305.4%), from €19 to €50,021
- Contributions -€400,000
down €400,000 (-90.9%), from €440,000 to €40,000
- Other debts +€234,008
up €234,008 (+1398.3%), from €16,735 to €250,743
- Trade debts -€156,657
down €156,657 (-91.8%), from €170,673 to €14,016
- Profit (loss) carried forward +€33,500
up €33,500 (+12.4%), from -€269,758 to -€236,258
- Other operating charges -€216,953
down €216,953 (-98.0%), from €221,340 to €4,387
- Gross operating margin +€192,395
up €192,395 (+2380.8%), from €8,081 to €200,476
- Depreciation +€61,549
up €61,549 (+173.0%), from €35,575 to €97,124
- Financial charges +€35,950
up €35,950 (+171.8%), from €20,924 to €56,874
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,851,300 | €1,564,074 | -€287,227 | -15.5% |
| Fixed assets | 21/28 | €1,837,319 | €1,510,412 | -€326,907 | -17.8% |
| Tangible fixed assets | 22/27 | €1,837,319 | €1,510,412 | -€326,907 | -17.8% |
| Land and buildings | 22 | €1,837,319 | €1,506,480 | -€330,838 | -18.0% |
| Furniture and vehicles | 24 | - | €3,931 | +€3,931 | |
| Current assets | 29/58 | €13,981 | €53,662 | +€39,680 | +283.8% |
| Amounts receivable within one year | 40/41 | €8,446 | €0 | -€8,446 | -100.0% |
| Trade receivables | 40 | €3,580 | €0 | -€3,580 | -100.0% |
| Other amounts receivable | 41 | €4,866 | €0 | -€4,866 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,516 | €3,641 | -€1,875 | -34.0% |
| Deferred charges and accrued income | 490/1 | €19 | €50,021 | +€50,002 | +263305.4% |
| Total equity and liabilities | 10/49 | €1,851,300 | €1,564,074 | -€287,227 | -15.5% |
| Equity | 10/15 | €170,242 | -€196,258 | -€366,500 | |
| Contributions | 10/11 | €440,000 | €40,000 | -€400,000 | -90.9% |
| Profit (loss) carried forward | 14 | -€269,758 | -€236,258 | +€33,500 | +12.4% |
| Amounts payable | 17/49 | €1,681,058 | €1,760,332 | +€79,274 | +4.7% |
| Amounts payable after more than one year | 17 | €1,396,496 | €1,392,628 | -€3,868 | -0.3% |
| Financial debts | 170/4 | €1,396,496 | €1,392,628 | -€3,868 | -0.3% |
| Amounts payable within one year | 42/48 | €276,331 | €362,661 | +€86,330 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €88,923 | €92,278 | +€3,356 | +3.8% |
| Trade debts | 44 | €170,673 | €14,016 | -€156,657 | -91.8% |
| Suppliers | 440/4 | €170,673 | €14,016 | -€156,657 | -91.8% |
| Taxes, remuneration and social security | 45 | - | €5,624 | +€5,624 | |
| Taxes | 450/3 | - | €5,624 | +€5,624 | |
| Other amounts payable | 47/48 | €16,735 | €250,743 | +€234,008 | +1398.3% |
| Accrued charges and deferred income | 492/3 | €8,231 | €5,043 | -€3,188 | -38.7% |
| Non-recurring operating income | 76A | - | €77,163 | +€77,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,575 | €97,124 | +€61,549 | +173.0% |
| Other operating charges | 640/8 | €221,340 | €4,387 | -€216,953 | -98.0% |
| Non-recurring operating charges | 66A | - | €8,591 | +€8,591 | |
| Gross operating margin | 9900 | €8,081 | €200,476 | +€192,395 | +2380.8% |
| Operating profit (loss) | 9901 | -€248,834 | €90,374 | +€339,208 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20,924 | €56,874 | +€35,950 | +171.8% |
| Recurring financial charges | 65 | €20,924 | €56,874 | +€35,950 | +171.8% |
| Profit (loss) for the period before taxes | 9903 | -€269,758 | €33,500 | +€303,258 | |
| Profit (loss) for the period | 9904 | -€269,758 | €33,500 | +€303,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€269,758 | €33,500 | +€303,258 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.