AMPTEC: 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
AMPTEC
NACE 46.649, Wholesale of other machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,600
2024 · €986,041-€950,441
Equity
€5.8m
2024 · €5.7m+€35,600
Cash
€901,630
2024 · €350,070+€551,560
Balance sheet total
€14.9m
2024 · €12.9m+€2.0m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+27.8%), from €5.4m to €6.9m
of which Stocks: +€1.2m
- Cash +€551,560
up €551,560 (+157.6%), from €350,070 to €901,630
mainly Advances received (+€1.9m) and Short-term financial debts (+€804,613)
- Tangible fixed assets -€261,955
down €261,955 (-27.6%), from €948,197 to €686,242
of which Furniture and vehicles: -€208,432
- Intangible fixed assets +€198,495
new in 2025: €198,495
Equity and liabilities
- Advances received +€1.9m
up €1.9m (+212.5%), from €879,194 to €2.7m
- Short-term financial debts +€804,613
up €804,613 (+59.6%), from €1.4m to €2.2m
of which Credit institutions: +€905,666
- Tax, wage and social debts -€375,959
down €375,959 (-29.9%), from €1.3m to €879,694
of which Taxes: -€379,917
Income statement
- Turnover -€3.5m
down €3.5m (-10.8%), from €32.2m to €28.7m
- Goods and materials -€2.1m
down €2.1m (-8.7%), from €23.6m to €21.5m
of which Change in stocks: decrease (increase): -€2.4m
- Taxes -€488,341
down €488,341, from €471,839 to -€16,502
of which Taxes: -€438,886
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
€986,041
Turnover
-€3.5m
Other operating income
-€276,616
Goods and materials
+€2.1m
Services and other goods
+€196,447
Staff costs
-€146,494
Depreciation
-€15,215
Write-downs
+€26,923
Other operating charges
-€67,446
Other operating items
+€108,802
Financial income
+€9,836
Financial charges
+€115,836
Taxes
+€488,341
Deferred taxes and other
+€42,226
Result 2025
€35,600
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
+€219,700
Investment
-€241,794
Financing
+€573,654
Cash 2024
€350,070
From operations (derived)
+€219,700
Net result for the year
+€35,600
Depreciation
+€305,254
Stocks and contracts
-€1.5m
Receivables within one year
-€64,969
Deferred charges and accrued income
+€39,909
Trade debts
-€67,912
Tax, wage and social debts
-€375,959
Advances received
+€1.9m
Accrued charges and deferred income
-€28,000
Investment (derived)
-€241,794
Investment in fixed assets (net)
-€241,794
Financing
+€573,654
Debts after one year
-€127,259
Current portion of long-term debt
-€103,699
Short-term financial debts
+€804,613
Cash 2025
€901,630
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,851,441 | €14,857,170 | +€2.0m | +15.6% |
| Fixed assets | 21/28 | €1,053,731 | €990,271 | -€63,460 | -6.0% |
| Intangible fixed assets | 21 | - | €198,495 | +€198,495 | |
| Tangible fixed assets | 22/27 | €948,197 | €686,242 | -€261,955 | -27.6% |
| Plant, machinery and equipment | 23 | €190,733 | €164,110 | -€26,623 | -14.0% |
| Furniture and vehicles | 24 | €607,028 | €398,596 | -€208,432 | -34.3% |
| Other tangible fixed assets | 26 | €150,437 | €123,536 | -€26,901 | -17.9% |
| Financial fixed assets | 28 | €105,534 | €105,534 | = | 0.0% |
| Affiliated companies | 280/1 | €100,000 | €100,000 | = | 0.0% |
| Participating interests | 280 | €100,000 | €100,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,534 | €5,534 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5,534 | €5,534 | = | 0.0% |
| Current assets | 29/58 | €11,797,711 | €13,866,899 | +€2.1m | +17.5% |
| Stocks and contracts in progress | 3 | €5,361,275 | €6,853,843 | +€1.5m | +27.8% |
| Stocks | 30/36 | €4,709,643 | €5,923,979 | +€1.2m | +25.8% |
| Goods purchased for resale | 34 | €4,709,643 | €5,923,979 | +€1.2m | +25.8% |
| Contracts in progress | 37 | €651,632 | €929,864 | +€278,232 | +42.7% |
| Amounts receivable within one year | 40/41 | €5,920,449 | €5,985,418 | +€64,969 | +1.1% |
| Trade receivables | 40 | €5,818,036 | €5,925,927 | +€107,890 | +1.9% |
| Other amounts receivable | 41 | €102,412 | €59,491 | -€42,921 | -41.9% |
| Cash at bank and in hand | 54/58 | €350,070 | €901,630 | +€551,560 | +157.6% |
| Deferred charges and accrued income | 490/1 | €165,916 | €126,007 | -€39,909 | -24.1% |
| Total equity and liabilities | 10/49 | €12,851,441 | €14,857,170 | +€2.0m | +15.6% |
| Equity | 10/15 | €5,732,460 | €5,768,060 | +€35,600 | +0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,277,585 | €4,277,585 | = | 0.0% |
| Non-distributable reserves | 130/1 | €131,500 | €131,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €131,500 | €131,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €591,492 | €164,177 | -€427,315 | -72.2% |
| Distributable reserves | 133 | €3,554,593 | €3,981,908 | +€427,315 | +12.0% |
| Profit (loss) carried forward | 14 | €1,434,875 | €1,470,475 | +€35,600 | +2.5% |
| Provisions and deferred taxes | 16 | €42,226 | €42,226 | = | 0.0% |
| Deferred taxes | 168 | €42,226 | €42,226 | = | 0.0% |
| Amounts payable | 17/49 | €7,076,756 | €9,046,884 | +€2.0m | +27.8% |
| Amounts payable after more than one year | 17 | €602,728 | €475,469 | -€127,259 | -21.1% |
| Financial debts | 170/4 | €602,728 | €475,469 | -€127,259 | -21.1% |
| Credit institutions | 173 | €602,728 | €475,469 | -€127,259 | -21.1% |
| Amounts payable within one year | 42/48 | €6,397,410 | €8,522,798 | +€2.1m | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €547,330 | €443,631 | -€103,699 | -18.9% |
| Financial debts | 43 | €1,351,053 | €2,155,666 | +€804,613 | +59.6% |
| Credit institutions | 430/8 | €1,250,000 | €2,155,666 | +€905,666 | +72.5% |
| Other loans | 439 | €101,053 | €0 | -€101,053 | -100.0% |
| Trade debts | 44 | €2,364,180 | €2,296,268 | -€67,912 | -2.9% |
| Suppliers | 440/4 | €2,364,180 | €2,296,268 | -€67,912 | -2.9% |
| Advances received on contracts in progress | 46 | €879,194 | €2,747,539 | +€1.9m | +212.5% |
| Taxes, remuneration and social security | 45 | €1,255,653 | €879,694 | -€375,959 | -29.9% |
| Taxes | 450/3 | €843,523 | €463,606 | -€379,917 | -45.0% |
| Remuneration and social security | 454/9 | €412,131 | €416,088 | +€3,958 | +1.0% |
| Accrued charges and deferred income | 492/3 | €76,617 | €48,617 | -€28,000 | -36.5% |
| Operating income | 70/76A | €32,915,130 | €29,353,703 | -€3.6m | -10.8% |
| Turnover | 70 | €32,222,669 | €28,734,681 | -€3.5m | -10.8% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €15,926 | €278,232 | +€262,306 | +1647.0% |
| Own construction capitalised | 72 | - | €104,171 | +€104,171 | |
| Other operating income | 74 | €507,633 | €231,016 | -€276,616 | -54.5% |
| Non-recurring operating income | 76A | €168,903 | €5,602 | -€163,300 | -96.7% |
| Operating charges | 60/66A | €31,384,748 | €29,430,000 | -€2.0m | -6.2% |
| Goods for resale, raw materials and consumables | 60 | €23,597,644 | €21,542,737 | -€2.1m | -8.7% |
| Purchases | 600/8 | €22,456,980 | €22,757,073 | +€300,093 | +1.3% |
| Change in stocks: decrease (increase) | 609 | €1,140,664 | -€1,214,336 | -€2.4m | |
| Services and other goods | 61 | €4,321,062 | €4,124,615 | -€196,447 | -4.5% |
| Remuneration, social security and pensions | 62 | €3,087,314 | €3,233,807 | +€146,494 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,039 | €305,254 | +€15,215 | +5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,923 | €0 | -€26,923 | -100.0% |
| Other operating charges | 640/8 | €61,767 | €129,213 | +€67,446 | +109.2% |
| Non-recurring operating charges | 66A | - | €94,375 | +€94,375 | |
| Operating profit (loss) | 9901 | €1,530,382 | -€76,297 | -€1.6m | |
| Financial income | 75/76B | €263,241 | €273,077 | +€9,836 | +3.7% |
| Recurring financial income | 75 | €263,241 | €273,077 | +€9,836 | +3.7% |
| Other financial income | 752/9 | €263,241 | €273,077 | +€9,836 | +3.7% |
| Financial charges | 65/66B | €293,518 | €177,682 | -€115,836 | -39.5% |
| Recurring financial charges | 65 | €293,518 | €177,682 | -€115,836 | -39.5% |
| Debt charges | 650 | €176,341 | €103,847 | -€72,494 | -41.1% |
| Other financial charges | 652/9 | €117,176 | €73,834 | -€43,342 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €1,500,105 | €19,098 | -€1.5m | -98.7% |
| Transfer to deferred taxes | 680 | €42,226 | €0 | -€42,226 | -100.0% |
| Income taxes | 67/77 | €471,839 | -€16,502 | -€488,341 | |
| Taxes | 670/3 | €474,765 | €35,880 | -€438,886 | -92.4% |
| Tax adjustments and reversals of tax provisions | 77 | €2,926 | €52,382 | +€49,455 | +1690.0% |
| Profit (loss) for the period | 9904 | €986,041 | €35,600 | -€950,441 | -96.4% |
| Transfer from tax-exempt reserves | 789 | - | €427,315 | +€427,315 | |
| Transfer to tax-exempt reserves | 689 | €126,677 | €0 | -€126,677 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €859,364 | €462,915 | -€396,449 | -46.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.