AMPHORA: 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.
What changed
AMPHORA
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€230,357
2024 · €414,369-€184,012
Equity
€12.9m
2024 · €13.2m-€300,769
Cash
€3.5m
2024 · €3.3m+€173,248
Balance sheet total
€18.5m
2024 · €19.2m-€647,511
Largest movements
Assets
- Tangible fixed assets -€1.0m
down €1.0m (-6.7%), from €14.9m to €13.9m
of which Land and buildings: -€785,397
Equity and liabilities
- Investment grants -€531,127
down €531,127 (-7.5%), from €7.1m to €6.6m
- Debts after one year -€314,250
down €314,250 (-9.1%), from €3.5m to €3.1m
- Profit (loss) carried forward +€230,357
up €230,357 (+12.2%), from €1.9m to €2.1m
Income statement
- Turnover +€304,459
up €304,459 (+3.1%), from €9.9m to €10.2m
- Staff costs +€290,289
up €290,289 (+3.4%), from €8.4m to €8.7m
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.
Result 2024
€414,369
Turnover
+€304,459
Other operating income
+€46,402
Goods and materials
-€82,788
Services and other goods
-€42,794
Staff costs
-€290,289
Depreciation
-€55,099
Other operating charges
-€2,276
Other operating items
-€71,799
Financial income
-€9,396
Financial charges
+€19,548
Taxes
+€19
Result 2025
€230,357
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.
From operations
+€1.2m
Investment
-€134,183
Financing
-€845,377
Cash 2024
€3.3m
From operations (derived)
+€1.2m
Net result for the year
+€230,357
Depreciation
+€1.1m
Smaller working-capital items
-€1,980
Receivables within one year
-€85,067
Deferred charges and accrued income
-€96,661
Debts within one year
-€29,913
Investment (derived)
-€134,183
Investment in fixed assets (net)
-€134,183
Financing
-€845,377
Debts after one year
-€314,250
Contributions, distributions and other
-€531,127
Cash 2025
€3.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,191,559 | €18,544,048 | -€647,511 | -3.4% |
| Fixed assets | 21/28 | €14,893,051 | €13,891,164 | -€1.0m | -6.7% |
| Tangible fixed assets | 22/27 | €14,893,051 | €13,891,164 | -€1.0m | -6.7% |
| Land and buildings | 22 | €14,079,449 | €13,294,052 | -€785,397 | -5.6% |
| Plant, machinery and equipment | 23 | €426,771 | €400,115 | -€26,657 | -6.2% |
| Furniture and vehicles | 24 | €386,830 | €196,997 | -€189,833 | -49.1% |
| Current assets | 29/58 | €4,298,508 | €4,652,885 | +€354,377 | +8.2% |
| Stocks and contracts in progress | 3 | €25,839 | €25,240 | -€599 | -2.3% |
| Stocks | 30/36 | €25,839 | €25,240 | -€599 | -2.3% |
| Goods purchased for resale | 34 | €25,839 | €25,240 | -€599 | -2.3% |
| Amounts receivable within one year | 40/41 | €892,984 | €978,050 | +€85,067 | +9.5% |
| Trade receivables | 40 | €892,984 | €978,050 | +€85,067 | +9.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,338,137 | €3,511,385 | +€173,248 | +5.2% |
| Deferred charges and accrued income | 490/1 | €41,548 | €138,209 | +€96,661 | +232.7% |
| Total equity and liabilities | 10/49 | €19,191,559 | €18,544,048 | -€647,511 | -3.4% |
| Equity | 10/15 | €13,187,881 | €12,887,112 | -€300,769 | -2.3% |
| Contributions | 10/11 | €4,190,730 | €4,190,730 | = | 0.0% |
| Capital | 10 | €4,190,730 | €4,190,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,885,191 | €2,115,549 | +€230,357 | +12.2% |
| Investment grants | 15 | €7,111,960 | €6,580,833 | -€531,127 | -7.5% |
| Amounts payable | 17/49 | €6,003,678 | €5,656,936 | -€346,742 | -5.8% |
| Amounts payable after more than one year | 17 | €3,456,750 | €3,142,500 | -€314,250 | -9.1% |
| Financial debts | 170/4 | €3,456,750 | €3,142,500 | -€314,250 | -9.1% |
| Credit institutions | 173 | €3,456,750 | €3,142,500 | -€314,250 | -9.1% |
| Amounts payable within one year | 42/48 | €2,533,028 | €2,503,115 | -€29,913 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €314,250 | €314,250 | = | 0.0% |
| Trade debts | 44 | €579,803 | €536,253 | -€43,550 | -7.5% |
| Suppliers | 440/4 | €579,803 | €536,253 | -€43,550 | -7.5% |
| Taxes, remuneration and social security | 45 | €1,635,725 | €1,645,812 | +€10,087 | +0.6% |
| Taxes | 450/3 | €96,302 | €83,723 | -€12,579 | -13.1% |
| Remuneration and social security | 454/9 | €1,539,423 | €1,562,089 | +€22,666 | +1.5% |
| Accrued charges and deferred income | 492/3 | €13,899 | €11,320 | -€2,579 | -18.6% |
| Operating income | 70/76A | €12,309,401 | €12,580,811 | +€271,410 | +2.2% |
| Turnover | 70 | €9,859,227 | €10,163,686 | +€304,459 | +3.1% |
| Other operating income | 74 | €88,545 | €134,947 | +€46,402 | +52.4% |
| Non-recurring operating income | 76A | €211,951 | €67,460 | -€144,492 | -68.2% |
| Operating charges | 60/66A | €11,803,455 | €12,269,048 | +€465,593 | +3.9% |
| Goods for resale, raw materials and consumables | 60 | €325,956 | €408,744 | +€82,788 | +25.4% |
| Purchases | 600/8 | €325,215 | €408,145 | +€82,930 | +25.5% |
| Change in stocks: decrease (increase) | 609 | €741 | €599 | -€142 | -19.2% |
| Services and other goods | 61 | €1,946,002 | €1,988,796 | +€42,794 | +2.2% |
| Remuneration, social security and pensions | 62 | €8,426,425 | €8,716,713 | +€290,289 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080,972 | €1,136,071 | +€55,099 | +5.1% |
| Other operating charges | 640/8 | €16,448 | €18,724 | +€2,276 | +13.8% |
| Non-recurring operating charges | 66A | €10,262 | €0 | -€10,262 | -100.0% |
| Operating profit (loss) | 9901 | €505,946 | €311,763 | -€194,183 | -38.4% |
| Financial income | 75/76B | €38,140 | €28,745 | -€9,396 | -24.6% |
| Recurring financial income | 75 | €38,140 | €28,745 | -€9,396 | -24.6% |
| Income from current assets | 751 | €38,078 | €28,712 | -€9,366 | -24.6% |
| Other financial income | 752/9 | €63 | €33 | -€30 | -47.6% |
| Financial charges | 65/66B | €129,381 | €109,833 | -€19,548 | -15.1% |
| Recurring financial charges | 65 | €129,381 | €109,833 | -€19,548 | -15.1% |
| Debt charges | 650 | €127,232 | €108,290 | -€18,942 | -14.9% |
| Other financial charges | 652/9 | €2,150 | €1,544 | -€606 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €414,705 | €230,675 | -€184,031 | -44.4% |
| Income taxes | 67/77 | €336 | €317 | -€19 | -5.7% |
| Taxes | 670/3 | €336 | €317 | -€19 | -5.7% |
| Profit (loss) for the period | 9904 | €414,369 | €230,357 | -€184,012 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €414,369 | €230,357 | -€184,012 | -44.4% |
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 3 October 2026 via checked.be.