AMYGEPHAR: 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.
AMYGEPHAR
Largest movements
- Current investments -€35,459
down €35,459 (-7.7%), from €461,603 to €426,144
- Receivables within one year -€16,667
down €16,667 (-23.6%), from €70,617 to €53,950
of which Other amounts receivable: -€14,520
- Cash +€16,189
up €16,189 (+196.4%), from €8,244 to €24,433
mainly Current investments (+€35,459) and Net result for the year (+€18,767)
- Reserves -€43,000
down €43,000 (-6.0%), from €714,875 to €671,875
- Tax, wage and social debts +€13,883
up €13,883 (+178.2%), from €7,792 to €21,675
- Gross operating margin +€27,067
up €27,067, from -€16,208 to €10,859
- Taxes +€7,484
up €7,484 (+1728.1%), from €433 to €7,918
- Financial income -€777
down €777 (-3.9%), from €19,708 to €18,931
- Depreciation +€337
up €337 (+21.6%), from €1,565 to €1,902
- Financial charges +€181
up €181 (+91.0%), from €198 to €379
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €749,876 | €717,127 | -€32,750 | -4.4% |
| Fixed assets | 21/28 | €3,060 | €1,158 | -€1,902 | -62.2% |
| Tangible fixed assets | 22/27 | €3,060 | €1,158 | -€1,902 | -62.2% |
| Furniture and vehicles | 24 | €3,060 | €1,158 | -€1,902 | -62.2% |
| Current assets | 29/58 | €746,816 | €715,969 | -€30,847 | -4.1% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,617 | €53,950 | -€16,667 | -23.6% |
| Trade receivables | 40 | €24,867 | €22,720 | -€2,147 | -8.6% |
| Other amounts receivable | 41 | €45,750 | €31,231 | -€14,520 | -31.7% |
| Current investments | 50/53 | €461,603 | €426,144 | -€35,459 | -7.7% |
| Cash at bank and in hand | 54/58 | €8,244 | €24,433 | +€16,189 | +196.4% |
| Deferred charges and accrued income | 490/1 | €6,352 | €11,441 | +€5,090 | +80.1% |
| Total equity and liabilities | 10/49 | €749,876 | €717,127 | -€32,750 | -4.4% |
| Equity | 10/15 | €734,157 | €691,257 | -€42,899 | -5.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,750 | +€18,750 | |
| Other | 1109/19 | - | €18,750 | +€18,750 | |
| Reserves | 13 | €714,875 | €671,875 | -€43,000 | -6.0% |
| Distributable reserves | 133 | €714,875 | €671,875 | -€43,000 | -6.0% |
| Profit (loss) carried forward | 14 | €532 | €632 | +€101 | +19.0% |
| Amounts payable | 17/49 | €15,719 | €25,869 | +€10,150 | +64.6% |
| Amounts payable within one year | 42/48 | €14,726 | €25,371 | +€10,645 | +72.3% |
| Trade debts | 44 | €6,934 | €2,030 | -€4,904 | -70.7% |
| Suppliers | 440/4 | €6,934 | €2,030 | -€4,904 | -70.7% |
| Taxes, remuneration and social security | 45 | €7,792 | €21,675 | +€13,883 | +178.2% |
| Taxes | 450/3 | €7,792 | €21,675 | +€13,883 | +178.2% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €993 | €498 | -€495 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,565 | €1,902 | +€337 | +21.6% |
| Other operating charges | 640/8 | €828 | €825 | -€3 | -0.4% |
| Gross operating margin | 9900 | -€16,208 | €10,859 | +€27,067 | |
| Operating profit (loss) | 9901 | -€18,601 | €8,132 | +€26,733 | |
| Financial income | 75/76B | €19,708 | €18,931 | -€777 | -3.9% |
| Recurring financial income | 75 | €19,708 | €18,931 | -€777 | -3.9% |
| Financial charges | 65/66B | €198 | €379 | +€181 | +91.0% |
| Recurring financial charges | 65 | €198 | €379 | +€181 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €909 | €26,684 | +€25,775 | +2836.1% |
| Income taxes | 67/77 | €433 | €7,918 | +€7,484 | +1728.1% |
| Profit (loss) for the period | 9904 | €476 | €18,767 | +€18,291 | +3844.9% |
| Profit (loss) for the period to be appropriated | 9905 | €476 | €18,767 | +€18,291 | +3844.9% |
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 9 October 2026 via checked.be.