AMPLITUDE 360: 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.
AMPLITUDE 360
Largest movements
- Cash -€75,477
down €75,477 (-24.1%), from €312,725 to €237,248
mainly Contributions, distributions and other (-€55,000) and Net result for the year (-€48,790)
- Tangible fixed assets -€54,973
down €54,973 (-21.8%), from €252,681 to €197,708
of which Furniture and vehicles: -€39,324
- Receivables within one year +€11,130
up €11,130 (+49.6%), from €22,460 to €33,590
of which Trade receivables: +€11,378
- Reserves -€72,821
down €72,821 (-22.7%), from €320,834 to €248,013
of which Distributable reserves: -€55,000
- Debts after one year -€40,407
down €40,407 (-53.5%), from €75,515 to €35,107
of which Financial debts: -€44,971
- Profit (loss) carried forward -€30,970
down €30,970 (-61.2%), from €50,584 to €19,614
- Other debts +€24,116
up €24,116 (+74.2%), from €32,488 to €56,604
- Tax, wage and social debts +€6,844
up €6,844 (+159%), from €4,310 to €11,154
- Gross operating margin -€107,913
down €107,913 (-88.3%), from €122,204 to €14,291
- Taxes -€7,839
down €7,839 (-96.1%), from €8,154 to €315
- Depreciation +€4,683
up €4,683 (+8.0%), from €58,269 to €62,953
- Financial charges -€3,289
down €3,289 (-43.9%), from €7,494 to €4,205
- Other operating charges -€1,452
down €1,452 (-48.4%), from €3,001 to €1,549
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 | €592,929 | €473,516 | -€119,413 | -20.1% |
| Fixed assets | 21/28 | €256,109 | €199,157 | -€56,953 | -22.2% |
| Intangible fixed assets | 21 | €2,678 | €699 | -€1,980 | -73.9% |
| Tangible fixed assets | 22/27 | €252,681 | €197,708 | -€54,973 | -21.8% |
| Plant, machinery and equipment | 23 | €5,493 | €3,929 | -€1,564 | -28.5% |
| Furniture and vehicles | 24 | €87,855 | €48,531 | -€39,324 | -44.8% |
| Other tangible fixed assets | 26 | €159,333 | €145,248 | -€14,085 | -8.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €336,820 | €274,360 | -€62,461 | -18.5% |
| Amounts receivable within one year | 40/41 | €22,460 | €33,590 | +€11,130 | +49.6% |
| Trade receivables | 40 | €18,292 | €29,670 | +€11,378 | +62.2% |
| Other amounts receivable | 41 | €4,168 | €3,920 | -€248 | -5.9% |
| Cash at bank and in hand | 54/58 | €312,725 | €237,248 | -€75,477 | -24.1% |
| Deferred charges and accrued income | 490/1 | €1,635 | €3,522 | +€1,887 | +115% |
| Total equity and liabilities | 10/49 | €592,929 | €473,516 | -€119,413 | -20.1% |
| Equity | 10/15 | €391,418 | €287,627 | -€103,790 | -26.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €320,834 | €248,013 | -€72,821 | -22.7% |
| Tax-exempt reserves | 132 | €93,834 | €76,013 | -€17,821 | -19.0% |
| Distributable reserves | 133 | €227,000 | €172,000 | -€55,000 | -24.2% |
| Profit (loss) carried forward | 14 | €50,584 | €19,614 | -€30,970 | -61.2% |
| Provisions and deferred taxes | 16 | €31,278 | €25,338 | -€5,940 | -19.0% |
| Deferred taxes | 168 | €31,278 | €25,338 | -€5,940 | -19.0% |
| Amounts payable | 17/49 | €170,234 | €160,551 | -€9,683 | -5.7% |
| Amounts payable after more than one year | 17 | €75,515 | €35,107 | -€40,407 | -53.5% |
| Financial debts | 170/4 | €70,785 | €25,813 | -€44,971 | -63.5% |
| Other amounts payable | 178/9 | €4,730 | €9,294 | +€4,564 | +96.5% |
| Amounts payable within one year | 42/48 | €88,653 | €125,377 | +€36,723 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €45,683 | €46,668 | +€985 | +2.2% |
| Trade debts | 44 | €6,172 | €10,950 | +€4,778 | +77.4% |
| Suppliers | 440/4 | €6,172 | €10,950 | +€4,778 | +77.4% |
| Taxes, remuneration and social security | 45 | €4,310 | €11,154 | +€6,844 | +159% |
| Taxes | 450/3 | €4,310 | €11,154 | +€6,844 | +159% |
| Other amounts payable | 47/48 | €32,488 | €56,604 | +€24,116 | +74.2% |
| Accrued charges and deferred income | 492/3 | €6,066 | €67 | -€5,999 | -98.9% |
| Non-recurring operating income | 76A | €190,288 | - | -€190,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,269 | €62,953 | +€4,683 | +8.0% |
| Other operating charges | 640/8 | €3,001 | €1,549 | -€1,452 | -48.4% |
| Gross operating margin | 9900 | €122,204 | €14,291 | -€107,913 | -88.3% |
| Operating profit (loss) | 9901 | €60,933 | -€50,211 | -€111,144 | |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €7,494 | €4,205 | -€3,289 | -43.9% |
| Recurring financial charges | 65 | €7,494 | €4,205 | -€3,289 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €53,906 | -€54,416 | -€108,322 | |
| Transfer from deferred taxes | 780 | €6,093 | €5,940 | -€153 | -2.5% |
| Income taxes | 67/77 | €8,154 | €315 | -€7,839 | -96.1% |
| Profit (loss) for the period | 9904 | €51,845 | -€48,790 | -€100,636 | |
| Transfer from tax-exempt reserves | 789 | €18,279 | €17,821 | -€458 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,124 | -€30,970 | -€101,094 |
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 27 October 2026 via checked.be.