AmphiStar: 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.
AmphiStar
Largest movements
- Receivables within one year +€1.3m
up €1.3m (+584.7%), from €228,632 to €1.6m
of which Other amounts receivable: +€1.3m
- Intangible fixed assets +€1.3m
up €1.3m (+171.6%), from €743,341 to €2.0m
- Current investments -€650,000
down €650,000 (-11.6%), from €5.6m to €5.0m
- Cash +€141,207
up €141,207 (+15.5%), from €911,756 to €1.1m
mainly Accrued charges and deferred income (+€2.2m) and Depreciation (+€669,459)
- Tangible fixed assets +€129,613
up €129,613 (+51.9%), from €249,803 to €379,416
of which Plant, machinery and equipment: +€130,383
- Accrued charges and deferred income +€2.2m
up €2.2m (+238.6%), from €902,999 to €3.1m
- Tax, wage and social debts +€150,302
up €150,302 (+144.6%), from €103,932 to €254,235
of which Remuneration and social security: +€128,462
- Profit (loss) carried forward -€129,746
down €129,746 (-154.4%), from -€84,027 to -€213,774
- Gross operating margin +€1.3m
up €1.3m (+163.1%), from €809,366 to €2.1m
- Staff costs +€1.3m
up €1.3m (+346.2%), from €364,122 to €1.6m
- Depreciation +€380,056
up €380,056 (+131.3%), from €289,402 to €669,459
- Financial income +€43,051
up €43,051 (+111.3%), from €38,694 to €81,745
- Taxes +€38,114
up €38,114 (+683.7%), from €5,574 to €43,688
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 | €7,895,559 | €10,129,744 | +€2.2m | +28.3% |
| Fixed assets | 21/28 | €1,017,235 | €2,422,700 | +€1.4m | +138.2% |
| Intangible fixed assets | 21 | €743,341 | €2,019,193 | +€1.3m | +171.6% |
| Tangible fixed assets | 22/27 | €249,803 | €379,416 | +€129,613 | +51.9% |
| Land and buildings | 22 | €7,325 | €8,439 | +€1,115 | +15.2% |
| Plant, machinery and equipment | 23 | €236,994 | €367,378 | +€130,383 | +55.0% |
| Furniture and vehicles | 24 | €493 | €319 | -€174 | -35.3% |
| Other tangible fixed assets | 26 | €4,992 | €3,280 | -€1,712 | -34.3% |
| Financial fixed assets | 28 | €24,091 | €24,091 | = | 0.0% |
| Current assets | 29/58 | €6,878,324 | €7,707,044 | +€828,720 | +12.0% |
| Amounts receivable after more than one year | 29 | €23,159 | €0 | -€23,159 | -100.0% |
| Other amounts receivable | 291 | €23,159 | €0 | -€23,159 | -100.0% |
| Amounts receivable within one year | 40/41 | €228,632 | €1,565,392 | +€1.3m | +584.7% |
| Trade receivables | 40 | €63,944 | €77,333 | +€13,390 | +20.9% |
| Other amounts receivable | 41 | €164,689 | €1,488,059 | +€1.3m | +803.6% |
| Current investments | 50/53 | €5,600,000 | €4,950,000 | -€650,000 | -11.6% |
| Cash at bank and in hand | 54/58 | €911,756 | €1,052,963 | +€141,207 | +15.5% |
| Deferred charges and accrued income | 490/1 | €114,776 | €138,688 | +€23,912 | +20.8% |
| Total equity and liabilities | 10/49 | €7,895,559 | €10,129,744 | +€2.2m | +28.3% |
| Equity | 10/15 | €6,531,094 | €6,401,348 | -€129,746 | -2.0% |
| Contributions | 10/11 | €6,615,122 | €6,615,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,027 | -€213,774 | -€129,746 | -154.4% |
| Amounts payable | 17/49 | €1,364,464 | €3,728,396 | +€2.4m | +173.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €461,465 | €671,067 | +€209,602 | +45.4% |
| Trade debts | 44 | €357,533 | €416,833 | +€59,300 | +16.6% |
| Suppliers | 440/4 | €357,533 | €416,833 | +€59,300 | +16.6% |
| Taxes, remuneration and social security | 45 | €103,932 | €254,235 | +€150,302 | +144.6% |
| Taxes | 450/3 | €21,844 | €43,684 | +€21,840 | +100.0% |
| Remuneration and social security | 454/9 | €82,088 | €210,550 | +€128,462 | +156.5% |
| Accrued charges and deferred income | 492/3 | €902,999 | €3,057,329 | +€2.2m | +238.6% |
| Remuneration, social security and pensions | 62 | €364,122 | €1,624,738 | +€1.3m | +346.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,402 | €669,459 | +€380,056 | +131.3% |
| Other operating charges | 640/8 | €691 | €1,230 | +€539 | +78.0% |
| Gross operating margin | 9900 | €809,366 | €2,129,436 | +€1.3m | +163.1% |
| Operating profit (loss) | 9901 | €155,151 | -€165,991 | -€321,142 | |
| Financial income | 75/76B | €38,694 | €81,745 | +€43,051 | +111.3% |
| Recurring financial income | 75 | €38,694 | €81,745 | +€43,051 | +111.3% |
| Financial charges | 65/66B | €19,690 | €1,812 | -€17,878 | -90.8% |
| Recurring financial charges | 65 | €19,690 | €1,812 | -€17,878 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €174,155 | -€86,058 | -€260,213 | |
| Income taxes | 67/77 | €5,574 | €43,688 | +€38,114 | +683.7% |
| Profit (loss) for the period | 9904 | €168,581 | -€129,746 | -€298,327 | |
| Profit (loss) for the period to be appropriated | 9905 | €168,581 | -€129,746 | -€298,327 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.