AMPHORE MODE: 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
AMPHORE MODE
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,760
2024 · €3,883+€4,877
Equity
€611,041
2024 · €602,282+€8,760
Cash
-
2024 · €1,607-€1,607
Balance sheet total
€668,157
2024 · €657,634+€10,523
Largest movements
Assets
- Current investments +€37,212
up €37,212 (+73.7%), from €50,517 to €87,729
- Tangible fixed assets -€23,023
down €23,023 (-3.8%), from €602,664 to €579,641
Equity and liabilities
- Reserves +€8,760
up €8,760 (+2.4%), from €362,082 to €370,841
of which Distributable reserves: +€14,466
Income statement
- Gross operating margin +€9,066
up €9,066 (+25.0%), from €36,237 to €45,303
- Taxes +€4,276
up €4,276 (+172.8%), from €2,475 to €6,751
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
€3,883
Gross operating margin
+€9,066
Depreciation
+€308
Other operating charges
-€313
Financial income
+€132
Financial charges
-€40
Taxes
-€4,276
Result 2025
€8,760
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
+€35,605
Investment
-€37,212
Financing
€0
Cash 2024
€1,607
From operations (derived)
+€35,605
Net result for the year
+€8,760
Depreciation
+€23,023
Receivables within one year
+€2,059
Provisions
+€213
Trade debts
+€1,033
Tax, wage and social debts
+€407
Accrued charges and deferred income
+€110
Investment (derived)
-€37,212
Current investments
-€37,212
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €657,634 | €668,157 | +€10,523 | +1.6% |
| Fixed assets | 21/28 | €602,664 | €579,641 | -€23,023 | -3.8% |
| Tangible fixed assets | 22/27 | €602,664 | €579,641 | -€23,023 | -3.8% |
| Land and buildings | 22 | €602,664 | €579,641 | -€23,023 | -3.8% |
| Current assets | 29/58 | €54,970 | €88,516 | +€33,546 | +61.0% |
| Amounts receivable within one year | 40/41 | €2,846 | €787 | -€2,059 | -72.3% |
| Trade receivables | 40 | €767 | €787 | +€21 | +2.7% |
| Other amounts receivable | 41 | €2,079 | - | -€2,079 | |
| Current investments | 50/53 | €50,517 | €87,729 | +€37,212 | +73.7% |
| Cash at bank and in hand | 54/58 | €1,607 | - | -€1,607 | |
| Total equity and liabilities | 10/49 | €657,634 | €668,157 | +€10,523 | +1.6% |
| Equity | 10/15 | €602,282 | €611,041 | +€8,760 | +1.5% |
| Contributions | 10/11 | €240,200 | €240,200 | = | 0.0% |
| Capital | 10 | €240,200 | €240,200 | = | 0.0% |
| Issued capital | 100 | €240,200 | €240,200 | = | 0.0% |
| Reserves | 13 | €362,082 | €370,841 | +€8,760 | +2.4% |
| Non-distributable reserves | 130/1 | €24,020 | €24,020 | = | 0.0% |
| Legal reserve | 130 | €24,020 | €24,020 | = | 0.0% |
| Tax-exempt reserves | 132 | €138,851 | €133,145 | -€5,706 | -4.1% |
| Distributable reserves | 133 | €199,210 | €213,676 | +€14,466 | +7.3% |
| Provisions and deferred taxes | 16 | €52,629 | €52,842 | +€213 | +0.4% |
| Provisions for liabilities and charges | 160/5 | €52,629 | €52,842 | +€213 | +0.4% |
| Taxes | 161 | €46,284 | €44,382 | -€1,902 | -4.1% |
| Major repairs and maintenance | 162 | €6,345 | €8,460 | +€2,115 | +33.3% |
| Amounts payable | 17/49 | €2,724 | €4,275 | +€1,551 | +56.9% |
| Amounts payable within one year | 42/48 | - | €1,440 | +€1,440 | |
| Trade debts | 44 | - | €1,033 | +€1,033 | |
| Suppliers | 440/4 | - | €1,033 | +€1,033 | |
| Taxes, remuneration and social security | 45 | - | €407 | +€407 | |
| Taxes | 450/3 | - | €407 | +€407 | |
| Accrued charges and deferred income | 492/3 | €2,724 | €2,834 | +€110 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,331 | €23,023 | -€308 | -1.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,115 | €2,115 | = | 0.0% |
| Other operating charges | 640/8 | €6,344 | €6,657 | +€313 | +4.9% |
| Gross operating margin | 9900 | €36,237 | €45,303 | +€9,066 | +25.0% |
| Operating profit (loss) | 9901 | €4,447 | €13,508 | +€9,061 | +203.8% |
| Financial income | 75/76B | €181 | €312 | +€132 | +72.9% |
| Recurring financial income | 75 | €181 | €312 | +€132 | +72.9% |
| Financial charges | 65/66B | €172 | €212 | +€40 | +23.2% |
| Recurring financial charges | 65 | €172 | €212 | +€40 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €4,455 | €13,608 | +€9,153 | +205.4% |
| Transfer from deferred taxes | 780 | €1,902 | €1,902 | = | 0.0% |
| Income taxes | 67/77 | €2,475 | €6,751 | +€4,276 | +172.8% |
| Profit (loss) for the period | 9904 | €3,883 | €8,760 | +€4,877 | +125.6% |
| Transfer from tax-exempt reserves | 789 | €5,706 | €5,706 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,589 | €14,466 | +€4,877 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.