AMPURIA: 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.
What changed
AMPURIA
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,405
2024 · €5,747+€6,658
Equity
€164,193
2024 · €151,788+€12,405
Cash
€663
2024 · €631+€32
Balance sheet total
€398,345
2024 · €431,485-€33,140
Largest movements
Assets
- Tangible fixed assets -€31,988
down €31,988 (-7.7%), from €415,024 to €383,036
of which Land and buildings: -€29,919
Equity and liabilities
- Debts after one year -€41,640
down €41,640 (-20.1%), from €207,191 to €165,552
- Reserves +€12,405
up €12,405 (+9.3%), from €133,188 to €145,593
- Other debts -€8,565
no longer reported in 2025 (was €8,565)
- Short-term financial debts +€8,315
new in 2025: €8,315
- Current portion of long-term debt +€5,764
up €5,764 (+18.6%), from €30,918 to €36,681
Income statement
- Staff costs -€7,116
down €7,116 (-7.0%), from €101,667 to €94,551
- Depreciation -€3,868
down €3,868 (-9.0%), from €42,832 to €38,963
- Gross operating margin -€2,358
down €2,358 (-1.4%), from €164,821 to €162,462
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
€5,747
Gross operating margin
-€2,358
Staff costs
+€7,116
Depreciation
+€3,868
Other operating charges
-€1,035
Financial income
-€65
Financial charges
-€209
Taxes
-€658
Result 2025
€12,405
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
+€34,568
Investment
-€6,975
Financing
-€27,561
Cash 2024
€631
From operations (derived)
+€34,568
Net result for the year
+€12,405
Depreciation
+€38,963
Stocks and contracts
+€1,986
Receivables within one year
-€1,230
Deferred charges and accrued income
+€428
Trade debts
-€4,807
Tax, wage and social debts
-€3,684
Other debts
-€8,565
Accrued charges and deferred income
-€928
Investment (derived)
-€6,975
Investment in fixed assets (net)
-€6,975
Financing
-€27,561
Debts after one year
-€41,640
Current portion of long-term debt
+€5,764
Short-term financial debts
+€8,315
Cash 2025
€663
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,485 | €398,345 | -€33,140 | -7.7% |
| Fixed assets | 21/28 | €415,024 | €383,036 | -€31,988 | -7.7% |
| Tangible fixed assets | 22/27 | €415,024 | €383,036 | -€31,988 | -7.7% |
| Land and buildings | 22 | €383,214 | €353,295 | -€29,919 | -7.8% |
| Plant, machinery and equipment | 23 | €24,613 | €21,706 | -€2,907 | -11.8% |
| Furniture and vehicles | 24 | €7,197 | €8,036 | +€838 | +11.6% |
| Current assets | 29/58 | €16,461 | €15,309 | -€1,152 | -7.0% |
| Stocks and contracts in progress | 3 | €5,338 | €3,352 | -€1,986 | -37.2% |
| Stocks | 30/36 | €5,338 | €3,352 | -€1,986 | -37.2% |
| Amounts receivable within one year | 40/41 | €4,764 | €5,993 | +€1,230 | +25.8% |
| Trade receivables | 40 | €3,961 | €2,825 | -€1,137 | -28.7% |
| Other amounts receivable | 41 | €802 | €3,169 | +€2,366 | +294.9% |
| Cash at bank and in hand | 54/58 | €631 | €663 | +€32 | +5.0% |
| Deferred charges and accrued income | 490/1 | €5,728 | €5,300 | -€428 | -7.5% |
| Total equity and liabilities | 10/49 | €431,485 | €398,345 | -€33,140 | -7.7% |
| Equity | 10/15 | €151,788 | €164,193 | +€12,405 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,188 | €145,593 | +€12,405 | +9.3% |
| Distributable reserves | 133 | €133,188 | €145,593 | +€12,405 | +9.3% |
| Amounts payable | 17/49 | €279,697 | €234,152 | -€45,545 | -16.3% |
| Amounts payable after more than one year | 17 | €207,191 | €165,552 | -€41,640 | -20.1% |
| Financial debts | 170/4 | €207,191 | €165,552 | -€41,640 | -20.1% |
| Amounts payable within one year | 42/48 | €69,201 | €66,224 | -€2,978 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €30,918 | €36,681 | +€5,764 | +18.6% |
| Financial debts | 43 | - | €8,315 | +€8,315 | |
| Credit institutions | 430/8 | - | €8,315 | +€8,315 | |
| Trade debts | 44 | €14,639 | €9,832 | -€4,807 | -32.8% |
| Suppliers | 440/4 | €14,639 | €9,832 | -€4,807 | -32.8% |
| Taxes, remuneration and social security | 45 | €15,080 | €11,396 | -€3,684 | -24.4% |
| Taxes | 450/3 | €6,063 | €3,577 | -€2,486 | -41.0% |
| Remuneration and social security | 454/9 | €9,017 | €7,819 | -€1,198 | -13.3% |
| Other amounts payable | 47/48 | €8,565 | - | -€8,565 | |
| Accrued charges and deferred income | 492/3 | €3,304 | €2,376 | -€928 | -28.1% |
| Remuneration, social security and pensions | 62 | €101,667 | €94,551 | -€7,116 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,832 | €38,963 | -€3,868 | -9.0% |
| Other operating charges | 640/8 | €3,933 | €4,968 | +€1,035 | +26.3% |
| Gross operating margin | 9900 | €164,821 | €162,462 | -€2,358 | -1.4% |
| Operating profit (loss) | 9901 | €16,389 | €23,979 | +€7,590 | +46.3% |
| Financial income | 75/76B | €66 | €1 | -€65 | -99.0% |
| Recurring financial income | 75 | €66 | €1 | -€65 | -99.0% |
| Financial charges | 65/66B | €9,994 | €10,203 | +€209 | +2.1% |
| Recurring financial charges | 65 | €9,994 | €10,203 | +€209 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €6,461 | €13,777 | +€7,316 | +113.2% |
| Income taxes | 67/77 | €714 | €1,372 | +€658 | +92.2% |
| Profit (loss) for the period | 9904 | €5,747 | €12,405 | +€6,658 | +115.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,747 | €12,405 | +€6,658 | +115.9% |
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 11 October 2026 via checked.be.