AMPLITUDE DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets +€31,593
up €31,593 (+486%), from €6,498 to €38,092
- Cash -€11,530
down €11,530 (-20.7%), from €55,581 to €44,051
mainly Investment in fixed assets (net) (-€34,925) and Stocks and contracts (-€5,373)
- Stocks and contracts +€5,373
up €5,373 (+3.0%), from €182,039 to €187,411
- Reserves +€12,249
up €12,249 (+8.2%), from €149,141 to €161,391
of which Distributable reserves: +€12,249
- Debts after one year +€8,750
new in 2025: €8,750
- Current portion of long-term debt +€5,000
new in 2025: €5,000
- Depreciation -€3,749
down €3,749 (-52.9%), from €7,080 to €3,331
- Other operating charges +€2,610
up €2,610 (+150%), from €1,739 to €4,350
- Gross operating margin +€1,182
up €1,182 (+4.6%), from €25,670 to €26,853
- Taxes +€910
up €910 (+20.2%), from €4,502 to €5,412
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 | €250,826 | €274,714 | +€23,889 | +9.5% |
| Fixed assets | 21/28 | €6,498 | €38,092 | +€31,593 | +486% |
| Tangible fixed assets | 22/27 | €6,498 | €38,092 | +€31,593 | +486% |
| Furniture and vehicles | 24 | €6,498 | €38,092 | +€31,593 | +486% |
| Current assets | 29/58 | €244,327 | €236,623 | -€7,705 | -3.2% |
| Stocks and contracts in progress | 3 | €182,039 | €187,411 | +€5,373 | +3.0% |
| Stocks | 30/36 | €182,039 | €187,411 | +€5,373 | +3.0% |
| Amounts receivable within one year | 40/41 | €6,708 | €5,161 | -€1,547 | -23.1% |
| Trade receivables | 40 | €5,094 | €3,547 | -€1,547 | -30.4% |
| Other amounts receivable | 41 | €1,614 | €1,614 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,581 | €44,051 | -€11,530 | -20.7% |
| Total equity and liabilities | 10/49 | €250,826 | €274,714 | +€23,889 | +9.5% |
| Equity | 10/15 | €210,098 | €222,347 | +€12,249 | +5.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €149,141 | €161,391 | +€12,249 | +8.2% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €148,541 | €160,791 | +€12,249 | +8.2% |
| Profit (loss) carried forward | 14 | €54,956 | €54,956 | = | 0.0% |
| Amounts payable | 17/49 | €40,728 | €52,367 | +€11,639 | +28.6% |
| Amounts payable after more than one year | 17 | - | €8,750 | +€8,750 | |
| Financial debts | 170/4 | - | €8,750 | +€8,750 | |
| Amounts payable within one year | 42/48 | €40,728 | €43,617 | +€2,889 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €9,726 | €8,326 | -€1,400 | -14.4% |
| Suppliers | 440/4 | €9,726 | €8,326 | -€1,400 | -14.4% |
| Taxes, remuneration and social security | 45 | €8,317 | €6,598 | -€1,719 | -20.7% |
| Taxes | 450/3 | €8,317 | €6,598 | -€1,719 | -20.7% |
| Other amounts payable | 47/48 | €22,685 | €23,693 | +€1,008 | +4.4% |
| Non-recurring operating income | 76A | €1,068 | - | -€1,068 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,080 | €3,331 | -€3,749 | -52.9% |
| Other operating charges | 640/8 | €1,739 | €4,350 | +€2,610 | +150% |
| Gross operating margin | 9900 | €25,670 | €26,853 | +€1,182 | +4.6% |
| Operating profit (loss) | 9901 | €16,851 | €19,172 | +€2,321 | +13.8% |
| Financial income | 75/76B | €19 | €76 | +€57 | +304% |
| Recurring financial income | 75 | €19 | €76 | +€57 | +304% |
| Financial charges | 65/66B | €1,564 | €1,586 | +€22 | +1.4% |
| Recurring financial charges | 65 | €1,564 | €1,586 | +€22 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €15,305 | €17,662 | +€2,356 | +15.4% |
| Income taxes | 67/77 | €4,502 | €5,412 | +€910 | +20.2% |
| Profit (loss) for the period | 9904 | €10,803 | €12,249 | +€1,446 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,803 | €12,249 | +€1,446 | +13.4% |
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 15 October 2026 via checked.be.