A&M: 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.
A&M
Largest movements
- Receivables within one year +€7,000
up €7,000 (+70.0%), from €10,000 to €17,000
- Tangible fixed assets +€509
up €509 (+15.7%), from €3,247 to €3,755
- Trade debts +€4,829
up €4,829 (+387.0%), from €1,248 to €6,077
- Tax, wage and social debts +€1,560
up €1,560 (+105.7%), from €1,477 to €3,037
- Profit (loss) carried forward +€460
up €460 (+41.3%), from €1,115 to €1,575
- Other debts +€460
up €460 (+10.6%), from €4,354 to €4,814
- Other operating charges +€1,899
up €1,899 (+47.5%), from €4,000 to €5,899
- Gross operating margin +€1,888
up €1,888 (+25.4%), from €7,438 to €9,326
- Financial charges +€665
up €665 (+650.0%), from €102 to €767
- Taxes -€218
down €218 (-58.7%), from €372 to €153
- Depreciation +€217
up €217 (+11.7%), from €1,849 to €2,066
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,693 | €21,003 | +€7,309 | +53.4% |
| Fixed assets | 21/28 | €3,416 | €3,755 | +€339 | +9.9% |
| Tangible fixed assets | 22/27 | €3,247 | €3,755 | +€509 | +15.7% |
| Plant, machinery and equipment | 23 | €3,247 | €3,755 | +€509 | +15.7% |
| Financial fixed assets | 28 | €170 | - | -€170 | |
| Current assets | 29/58 | €10,277 | €17,247 | +€6,970 | +67.8% |
| Amounts receivable within one year | 40/41 | €10,000 | €17,000 | +€7,000 | +70.0% |
| Trade receivables | 40 | €10,000 | €17,000 | +€7,000 | +70.0% |
| Cash at bank and in hand | 54/58 | €277 | €247 | -€30 | -10.8% |
| Total equity and liabilities | 10/49 | €13,693 | €21,003 | +€7,309 | +53.4% |
| Equity | 10/15 | €6,615 | €7,075 | +€460 | +7.0% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,115 | €1,575 | +€460 | +41.3% |
| Amounts payable | 17/49 | €7,079 | €13,927 | +€6,849 | +96.8% |
| Amounts payable within one year | 42/48 | €7,079 | €13,927 | +€6,849 | +96.8% |
| Trade debts | 44 | €1,248 | €6,077 | +€4,829 | +387.0% |
| Suppliers | 440/4 | €1,248 | €6,077 | +€4,829 | +387.0% |
| Taxes, remuneration and social security | 45 | €1,477 | €3,037 | +€1,560 | +105.7% |
| Taxes | 450/3 | €1,477 | €3,037 | +€1,560 | +105.7% |
| Other amounts payable | 47/48 | €4,354 | €4,814 | +€460 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,849 | €2,066 | +€217 | +11.7% |
| Other operating charges | 640/8 | €4,000 | €5,899 | +€1,899 | +47.5% |
| Gross operating margin | 9900 | €7,438 | €9,326 | +€1,888 | +25.4% |
| Operating profit (loss) | 9901 | €1,589 | €1,361 | -€227 | -14.3% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €102 | €767 | +€665 | +650.0% |
| Recurring financial charges | 65 | €102 | €767 | +€665 | +650.0% |
| Profit (loss) for the period before taxes | 9903 | €1,486 | €614 | -€873 | -58.7% |
| Income taxes | 67/77 | €372 | €153 | -€218 | -58.7% |
| Profit (loss) for the period | 9904 | €1,115 | €460 | -€655 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,115 | €460 | -€655 | -58.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.