AMPS: 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.
AMPS
Largest movements
- Receivables within one year +€37,395
up €37,395 (+41.4%), from €90,264 to €127,659
of which Trade receivables: +€33,864
- Tangible fixed assets -€23,857
down €23,857 (-5.7%), from €420,969 to €397,112
of which Land and buildings: -€24,596
- Intangible fixed assets -€16,667
down €16,667 (-41.7%), from €40,000 to €23,333
- Reserves +€142,670
up €142,670 (+340%), from €41,943 to €184,613
of which Distributable reserves: +€142,670
- Profit (loss) carried forward -€133,611
no longer reported in 2025 (was €133,611)
- Trade debts +€30,334
up €30,334 (+48.4%), from €62,684 to €93,018
- Short-term financial debts -€30,000
down €30,000 (-15.0%), from €200,000 to €170,000
- Debts after one year -€18,906
down €18,906 (-5.8%), from €326,128 to €307,222
- Gross operating margin +€52,076
up €52,076 (+27.9%), from €186,687 to €238,763
- Depreciation -€18,668
down €18,668 (-22.5%), from €83,119 to €64,451
- Staff costs +€12,372
up €12,372 (+10.1%), from €121,977 to €134,349
- Other operating charges +€3,128
up €3,128 (+120%), from €2,609 to €5,736
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 | €845,734 | €834,016 | -€11,718 | -1.4% |
| Fixed assets | 21/28 | €461,219 | €420,695 | -€40,524 | -8.8% |
| Intangible fixed assets | 21 | €40,000 | €23,333 | -€16,667 | -41.7% |
| Tangible fixed assets | 22/27 | €420,969 | €397,112 | -€23,857 | -5.7% |
| Land and buildings | 22 | €377,912 | €353,316 | -€24,596 | -6.5% |
| Plant, machinery and equipment | 23 | €39,153 | €39,603 | +€450 | +1.1% |
| Furniture and vehicles | 24 | €3,905 | €4,194 | +€289 | +7.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €384,515 | €413,321 | +€28,806 | +7.5% |
| Stocks and contracts in progress | 3 | €270,700 | €263,056 | -€7,645 | -2.8% |
| Stocks | 30/36 | €270,700 | €263,056 | -€7,645 | -2.8% |
| Amounts receivable within one year | 40/41 | €90,264 | €127,659 | +€37,395 | +41.4% |
| Trade receivables | 40 | €85,538 | €119,402 | +€33,864 | +39.6% |
| Other amounts receivable | 41 | €4,726 | €8,256 | +€3,531 | +74.7% |
| Cash at bank and in hand | 54/58 | €18,221 | €15,516 | -€2,705 | -14.8% |
| Deferred charges and accrued income | 490/1 | €5,329 | €7,090 | +€1,761 | +33.0% |
| Total equity and liabilities | 10/49 | €845,734 | €834,016 | -€11,718 | -1.4% |
| Equity | 10/15 | €194,780 | €203,213 | +€8,433 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,943 | €184,613 | +€142,670 | +340% |
| Tax-exempt reserves | 132 | €40,083 | €40,083 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €144,530 | +€142,670 | +7,670% |
| Profit (loss) carried forward | 14 | €133,611 | - | -€133,611 | |
| Investment grants | 15 | €626 | - | -€626 | |
| Amounts payable | 17/49 | €650,954 | €630,804 | -€20,150 | -3.1% |
| Amounts payable after more than one year | 17 | €326,128 | €307,222 | -€18,906 | -5.8% |
| Financial debts | 170/4 | €326,128 | €307,222 | -€18,906 | -5.8% |
| Amounts payable within one year | 42/48 | €324,826 | €323,581 | -€1,245 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €27,858 | €35,477 | +€7,619 | +27.3% |
| Financial debts | 43 | €200,000 | €170,000 | -€30,000 | -15.0% |
| Credit institutions | 430/8 | €200,000 | €170,000 | -€30,000 | -15.0% |
| Trade debts | 44 | €62,684 | €93,018 | +€30,334 | +48.4% |
| Suppliers | 440/4 | €62,684 | €93,018 | +€30,334 | +48.4% |
| Taxes, remuneration and social security | 45 | €24,608 | €21,942 | -€2,666 | -10.8% |
| Taxes | 450/3 | €3,864 | - | -€3,864 | |
| Remuneration and social security | 454/9 | €20,744 | €21,942 | +€1,198 | +5.8% |
| Other amounts payable | 47/48 | €9,676 | €3,145 | -€6,531 | -67.5% |
| Non-recurring operating income | 76A | €219 | - | -€219 | |
| Remuneration, social security and pensions | 62 | €121,977 | €134,349 | +€12,372 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,119 | €64,451 | -€18,668 | -22.5% |
| Other operating charges | 640/8 | €2,609 | €5,736 | +€3,128 | +120% |
| Gross operating margin | 9900 | €186,687 | €238,763 | +€52,076 | +27.9% |
| Operating profit (loss) | 9901 | -€21,017 | €34,227 | +€55,244 | |
| Financial income | 75/76B | €239 | €88 | -€151 | -63.2% |
| Recurring financial income | 75 | €239 | €88 | -€151 | -63.2% |
| Financial charges | 65/66B | €26,313 | €24,928 | -€1,385 | -5.3% |
| Recurring financial charges | 65 | €26,313 | €24,928 | -€1,385 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,091 | €9,386 | +€56,478 | |
| Income taxes | 67/77 | €199 | €327 | +€128 | +64.2% |
| Profit (loss) for the period | 9904 | -€47,291 | €9,059 | +€56,350 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,291 | €9,059 | +€56,350 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.