AMPHORA BELLEGEM: 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.
AMPHORA BELLEGEM
Largest movements
- Tangible fixed assets +€78,921
up €78,921 (+18.7%), from €422,123 to €501,044
of which Land and buildings: +€87,442
- Profit (loss) carried forward +€64,261
up €64,261 (+196%), from €32,851 to €97,111
- Debts after one year +€25,769
up €25,769 (+11.5%), from €223,317 to €249,086
of which Financial debts: +€25,769
- Trade debts -€24,372
down €24,372 (-58.7%), from €41,533 to €17,160
- Tax, wage and social debts +€17,411
up €17,411 (+20.6%), from €84,532 to €101,942
of which Remuneration and social security: +€9,033
- Gross operating margin +€129,110
up €129,110 (+567%), from €22,783 to €151,893
- Other operating charges +€26,159
up €26,159 (+654%), from €4,000 to €30,159
- Taxes +€16,635
up €16,635 (+5,461%), from €305 to €16,940
- Depreciation -€5,153
down €5,153 (-14.5%), from €35,597 to €30,444
- Financial charges +€2,326
up €2,326 (+29.2%), from €7,969 to €10,295
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 | €791,495 | €879,179 | +€87,684 | +11.1% |
| Fixed assets | 21/28 | €610,917 | €689,838 | +€78,921 | +12.9% |
| Tangible fixed assets | 22/27 | €422,123 | €501,044 | +€78,921 | +18.7% |
| Land and buildings | 22 | €396,898 | €484,340 | +€87,442 | +22.0% |
| Plant, machinery and equipment | 23 | €2,682 | €1,911 | -€771 | -28.7% |
| Furniture and vehicles | 24 | €13,739 | €6,988 | -€6,751 | -49.1% |
| Other tangible fixed assets | 26 | €8,805 | €7,805 | -€999 | -11.4% |
| Financial fixed assets | 28 | €188,794 | €188,794 | = | 0.0% |
| Current assets | 29/58 | €180,578 | €189,341 | +€8,763 | +4.9% |
| Stocks and contracts in progress | 3 | €72,287 | €76,433 | +€4,146 | +5.7% |
| Stocks | 30/36 | €72,287 | €76,433 | +€4,146 | +5.7% |
| Amounts receivable within one year | 40/41 | €79,864 | €86,899 | +€7,035 | +8.8% |
| Trade receivables | 40 | €77,276 | €85,412 | +€8,136 | +10.5% |
| Other amounts receivable | 41 | €2,588 | €1,487 | -€1,101 | -42.6% |
| Cash at bank and in hand | 54/58 | €26,903 | €24,340 | -€2,562 | -9.5% |
| Deferred charges and accrued income | 490/1 | €1,525 | €1,668 | +€144 | +9.4% |
| Total equity and liabilities | 10/49 | €791,495 | €879,179 | +€87,684 | +11.1% |
| Equity | 10/15 | €356,250 | €420,510 | +€64,261 | +18.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €309,139 | €309,139 | = | 0.0% |
| Distributable reserves | 133 | €309,139 | €309,139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,851 | €97,111 | +€64,261 | +196% |
| Amounts payable | 17/49 | €435,245 | €458,669 | +€23,423 | +5.4% |
| Amounts payable after more than one year | 17 | €223,317 | €249,086 | +€25,769 | +11.5% |
| Financial debts | 170/4 | €222,417 | €248,186 | +€25,769 | +11.6% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €211,928 | €209,561 | -€2,367 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €17,589 | €22,467 | +€4,878 | +27.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €41,533 | €17,160 | -€24,372 | -58.7% |
| Suppliers | 440/4 | €41,533 | €17,160 | -€24,372 | -58.7% |
| Taxes, remuneration and social security | 45 | €84,532 | €101,942 | +€17,411 | +20.6% |
| Taxes | 450/3 | €27,322 | €35,699 | +€8,378 | +30.7% |
| Remuneration and social security | 454/9 | €57,210 | €66,243 | +€9,033 | +15.8% |
| Other amounts payable | 47/48 | €68,275 | €67,992 | -€284 | -0.4% |
| Accrued charges and deferred income | 492/3 | €0 | €22 | +€22 | |
| Non-recurring operating income | 76A | - | €114,235 | +€114,235 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,597 | €30,444 | -€5,153 | -14.5% |
| Other operating charges | 640/8 | €4,000 | €30,159 | +€26,159 | +654% |
| Gross operating margin | 9900 | €22,783 | €151,893 | +€129,110 | +567% |
| Operating profit (loss) | 9901 | -€16,814 | €91,290 | +€108,104 | |
| Financial income | 75/76B | €201 | €205 | +€4 | +1.8% |
| Recurring financial income | 75 | €201 | €205 | +€4 | +1.8% |
| Financial charges | 65/66B | €7,969 | €10,295 | +€2,326 | +29.2% |
| Recurring financial charges | 65 | €7,969 | €10,295 | +€2,326 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | -€24,581 | €81,200 | +€105,781 | |
| Income taxes | 67/77 | €305 | €16,940 | +€16,635 | +5,461% |
| Profit (loss) for the period | 9904 | -€24,886 | €64,261 | +€89,146 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,886 | €64,261 | +€89,146 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.