A.M.A. CONSULTING: 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.
A.M.A. CONSULTING
Largest movements
- Receivables within one year +€61,584
up €61,584 (+569%), from €10,815 to €72,399
of which Trade receivables: +€37,450
- Cash -€21,267
down €21,267 (-84.0%), from €25,327 to €4,060
mainly Receivables within one year (-€61,584) and Other debts (-€42,859)
- Tangible fixed assets +€10,832
up €10,832 (+4.2%), from €257,276 to €268,109
of which Land and buildings: +€19,364
- Receivables after one year -€6,649
down €6,649 (-53.9%), from €12,340 to €5,690
- Profit (loss) carried forward +€49,903
up €49,903 (+176%), from €28,390 to €78,293
- Other debts -€42,859
no longer reported in 2025 (was €42,859)
- Trade debts +€18,203
up €18,203 (+347%), from €5,248 to €23,451
- Debts after one year +€14,062
up €14,062 (+12.6%), from €111,223 to €125,286
- Tax, wage and social debts +€4,174
up €4,174 (+29.8%), from €14,025 to €18,200
of which Taxes: +€5,068
- Gross operating margin +€67,550
up €67,550 (+393%), from €17,205 to €84,755
- Staff costs -€29,672
down €29,672 (-81.2%), from €36,556 to €6,885
- Taxes +€8,001
up €8,001 (+2,973%), from €269 to €8,270
- Depreciation +€4,021
up €4,021 (+37.3%), from €10,778 to €14,799
- Financial charges +€3,061
up €3,061 (+78.0%), from €3,925 to €6,987
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 | €308,195 | €351,425 | +€43,230 | +14.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €257,276 | €268,109 | +€10,832 | +4.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €257,276 | €268,109 | +€10,832 | +4.2% |
| Land and buildings | 22 | €245,077 | €264,441 | +€19,364 | +7.9% |
| Furniture and vehicles | 24 | €12,199 | €3,668 | -€8,531 | -69.9% |
| Current assets | 29/58 | €50,919 | €83,316 | +€32,397 | +63.6% |
| Amounts receivable after more than one year | 29 | €12,340 | €5,690 | -€6,649 | -53.9% |
| Other amounts receivable | 291 | €12,340 | €5,690 | -€6,649 | -53.9% |
| Amounts receivable within one year | 40/41 | €10,815 | €72,399 | +€61,584 | +569% |
| Trade receivables | 40 | - | €37,450 | +€37,450 | |
| Other amounts receivable | 41 | €10,815 | €34,949 | +€24,135 | +223% |
| Cash at bank and in hand | 54/58 | €25,327 | €4,060 | -€21,267 | -84.0% |
| Deferred charges and accrued income | 490/1 | €2,438 | €1,167 | -€1,271 | -52.1% |
| Total equity and liabilities | 10/49 | €308,195 | €351,425 | +€43,230 | +14.0% |
| Equity | 10/15 | €107,213 | €154,248 | +€47,035 | +43.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €72,618 | €69,750 | -€2,868 | -3.9% |
| Tax-exempt reserves | 132 | €70,758 | €67,890 | -€2,868 | -4.1% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,390 | €78,293 | +€49,903 | +176% |
| Provisions and deferred taxes | 16 | €22,996 | €22,040 | -€956 | -4.2% |
| Deferred taxes | 168 | €22,996 | €22,040 | -€956 | -4.2% |
| Amounts payable | 17/49 | €177,986 | €175,136 | -€2,849 | -1.6% |
| Amounts payable after more than one year | 17 | €111,223 | €125,286 | +€14,062 | +12.6% |
| Financial debts | 170/4 | €111,223 | €125,286 | +€14,062 | +12.6% |
| Amounts payable within one year | 42/48 | €66,762 | €49,851 | -€16,912 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €4,630 | €8,200 | +€3,571 | +77.1% |
| Trade debts | 44 | €5,248 | €23,451 | +€18,203 | +347% |
| Suppliers | 440/4 | €5,248 | €23,451 | +€18,203 | +347% |
| Taxes, remuneration and social security | 45 | €14,025 | €18,200 | +€4,174 | +29.8% |
| Taxes | 450/3 | €5,608 | €10,676 | +€5,068 | +90.4% |
| Remuneration and social security | 454/9 | €8,417 | €7,523 | -€894 | -10.6% |
| Other amounts payable | 47/48 | €42,859 | - | -€42,859 | |
| Non-recurring operating income | 76A | - | €18,537 | +€18,537 | |
| Remuneration, social security and pensions | 62 | €36,556 | €6,885 | -€29,672 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,778 | €14,799 | +€4,021 | +37.3% |
| Other operating charges | 640/8 | €3,774 | €2,014 | -€1,760 | -46.6% |
| Non-recurring operating charges | 66A | - | €247 | +€247 | |
| Gross operating margin | 9900 | €17,205 | €84,755 | +€67,550 | +393% |
| Operating profit (loss) | 9901 | -€33,903 | €60,810 | +€94,713 | |
| Financial income | 75/76B | €757 | €527 | -€230 | -30.4% |
| Recurring financial income | 75 | €757 | €527 | -€230 | -30.4% |
| Financial charges | 65/66B | €3,925 | €6,987 | +€3,061 | +78.0% |
| Recurring financial charges | 65 | €3,925 | €6,987 | +€3,061 | +78.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,072 | €54,350 | +€91,422 | |
| Transfer from deferred taxes | 780 | €307 | €956 | +€649 | +211% |
| Income taxes | 67/77 | €269 | €8,270 | +€8,001 | +2,973% |
| Profit (loss) for the period | 9904 | -€37,034 | €47,035 | +€84,069 | |
| Transfer from tax-exempt reserves | 789 | €921 | €2,868 | +€1,947 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,113 | €49,903 | +€86,016 |
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 29 October 2026 via checked.be.