AMUPURA: 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.
AMUPURA
Largest movements
- Cash -€757
down €757 (-20.6%), from €3,670 to €2,913
mainly Tax, wage and social debts (-€2,348) and Other debts (-€62)
- Receivables within one year -€275
down €275 (-36.6%), from €751 to €476
of which Trade receivables: -€751
- Tangible fixed assets -€95
down €95 (-50.1%), from €190 to €95
- Tax, wage and social debts -€2,348
down €2,348 (-40.5%), from €5,800 to €3,452
of which Taxes: -€1,722
- Profit (loss) carried forward +€779
up €779 (+5.2%), from -€15,118 to -€14,339
- Trade debts +€504
up €504 (+6.7%), from €7,563 to €8,067
- Other debts -€62
down €62 (-1.3%), from €4,866 to €4,804
- Gross operating margin +€14,444
up €14,444, from -€13,564 to €880
- Financial charges -€154
down €154 (-99.9%), from €154 to €0
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 | €4,611 | €3,484 | -€1,127 | -24.4% |
| Fixed assets | 21/28 | €190 | €95 | -€95 | -50.1% |
| Tangible fixed assets | 22/27 | €190 | €95 | -€95 | -50.1% |
| Plant, machinery and equipment | 23 | €190 | €95 | -€95 | -50.1% |
| Current assets | 29/58 | €4,421 | €3,389 | -€1,032 | -23.3% |
| Amounts receivable within one year | 40/41 | €751 | €476 | -€275 | -36.6% |
| Trade receivables | 40 | €751 | - | -€751 | |
| Other amounts receivable | 41 | - | €476 | +€476 | |
| Cash at bank and in hand | 54/58 | €3,670 | €2,913 | -€757 | -20.6% |
| Total equity and liabilities | 10/49 | €4,611 | €3,484 | -€1,127 | -24.4% |
| Equity | 10/15 | -€13,618 | -€12,839 | +€779 | +5.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,118 | -€14,339 | +€779 | +5.2% |
| Amounts payable | 17/49 | €18,228 | €16,322 | -€1,906 | -10.5% |
| Amounts payable within one year | 42/48 | €18,228 | €16,322 | -€1,906 | -10.5% |
| Trade debts | 44 | €7,563 | €8,067 | +€504 | +6.7% |
| Suppliers | 440/4 | €7,563 | €8,067 | +€504 | +6.7% |
| Taxes, remuneration and social security | 45 | €5,800 | €3,452 | -€2,348 | -40.5% |
| Taxes | 450/3 | €3,957 | €2,235 | -€1,722 | -43.5% |
| Remuneration and social security | 454/9 | €1,843 | €1,217 | -€626 | -34.0% |
| Other amounts payable | 47/48 | €4,866 | €4,804 | -€62 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €95 | = | 0.0% |
| Other operating charges | 640/8 | - | €6 | +€6 | |
| Gross operating margin | 9900 | -€13,564 | €880 | +€14,444 | |
| Operating profit (loss) | 9901 | -€13,660 | €779 | +€14,438 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.4% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.4% |
| Financial charges | 65/66B | €154 | €0 | -€154 | -99.9% |
| Recurring financial charges | 65 | €154 | €0 | -€154 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,805 | €779 | +€14,584 | |
| Profit (loss) for the period | 9904 | -€13,805 | €779 | +€14,584 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,805 | €779 | +€14,584 |
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 20 October 2026 via checked.be.