AMPHION 2.0: 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.
AMPHION 2.0
Largest movements
- Receivables within one year -€754,344
down €754,344 (-34.4%), from €2.2m to €1.4m
of which Trade receivables: -€735,949
- Cash +€283,818
up €283,818 (+533%), from €53,232 to €337,050
mainly Receivables within one year (+€754,344) and Depreciation (+€13,051)
- Trade debts -€366,950
down €366,950 (-21.0%), from €1.8m to €1.4m
- Accrued charges and deferred income -€113,860
down €113,860 (-38.2%), from €297,986 to €184,126
- Gross operating margin +€88,682
up €88,682 (+8.5%), from €1.0m to €1.1m
- Taxes +€62,090
up €62,090 (+220%), from €28,204 to €90,294
- Staff costs +€37,150
up €37,150 (+3.9%), from €964,408 to €1.0m
- Other operating charges -€17,011
down €17,011 (-56.0%), from €30,381 to €13,370
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 | €2,319,347 | €1,845,053 | -€474,294 | -20.4% |
| Fixed assets | 21/28 | €71,885 | €64,224 | -€7,661 | -10.7% |
| Tangible fixed assets | 22/27 | €19,023 | €11,362 | -€7,661 | -40.3% |
| Plant, machinery and equipment | 23 | €15,440 | €10,323 | -€5,117 | -33.1% |
| Furniture and vehicles | 24 | €3,583 | €1,039 | -€2,544 | -71.0% |
| Financial fixed assets | 28 | €52,862 | €52,862 | = | 0.0% |
| Current assets | 29/58 | €2,247,462 | €1,780,829 | -€466,633 | -20.8% |
| Amounts receivable within one year | 40/41 | €2,191,820 | €1,437,476 | -€754,344 | -34.4% |
| Trade receivables | 40 | €2,158,237 | €1,422,288 | -€735,949 | -34.1% |
| Other amounts receivable | 41 | €33,583 | €15,188 | -€18,395 | -54.8% |
| Cash at bank and in hand | 54/58 | €53,232 | €337,050 | +€283,818 | +533% |
| Deferred charges and accrued income | 490/1 | €2,410 | €6,303 | +€3,893 | +162% |
| Total equity and liabilities | 10/49 | €2,319,347 | €1,845,053 | -€474,294 | -20.4% |
| Equity | 10/15 | €72,745 | €81,519 | +€8,774 | +12.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,340 | €61,114 | +€8,774 | +16.8% |
| Amounts payable | 17/49 | €2,246,602 | €1,763,534 | -€483,068 | -21.5% |
| Amounts payable within one year | 42/48 | €1,948,616 | €1,579,408 | -€369,208 | -18.9% |
| Trade debts | 44 | €1,750,675 | €1,383,725 | -€366,950 | -21.0% |
| Suppliers | 440/4 | €1,750,675 | €1,383,725 | -€366,950 | -21.0% |
| Taxes, remuneration and social security | 45 | €197,941 | €195,683 | -€2,258 | -1.1% |
| Taxes | 450/3 | €28,146 | €74,031 | +€45,885 | +163% |
| Remuneration and social security | 454/9 | €169,795 | €121,652 | -€48,143 | -28.4% |
| Accrued charges and deferred income | 492/3 | €297,986 | €184,126 | -€113,860 | -38.2% |
| Remuneration, social security and pensions | 62 | €964,408 | €1,001,558 | +€37,150 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,512 | €13,051 | +€3,539 | +37.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,501 | €10,703 | +€2,202 | +25.9% |
| Other operating charges | 640/8 | €30,381 | €13,370 | -€17,011 | -56.0% |
| Gross operating margin | 9900 | €1,049,444 | €1,138,126 | +€88,682 | +8.5% |
| Operating profit (loss) | 9901 | €36,642 | €99,444 | +€62,802 | +171% |
| Financial income | 75/76B | €1,003 | - | -€1,003 | |
| Recurring financial income | 75 | €1,003 | - | -€1,003 | |
| Financial charges | 65/66B | €123 | €376 | +€253 | +206% |
| Recurring financial charges | 65 | €123 | €376 | +€253 | +206% |
| Profit (loss) for the period before taxes | 9903 | €37,522 | €99,068 | +€61,546 | +164% |
| Income taxes | 67/77 | €28,204 | €90,294 | +€62,090 | +220% |
| Profit (loss) for the period | 9904 | €9,318 | €8,774 | -€544 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,318 | €8,774 | -€544 | -5.8% |
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 20 October 2026 via checked.be.