A & M CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€39,893
down €39,893 (-77.8%), from €51,299 to €11,406
of which Leasing and similar rights: -€22,282
- Cash +€6,572
up €6,572 (+21.0%), from €31,223 to €37,795
mainly Depreciation (+€44,486) and Net result for the year (+€4,039)
- Receivables within one year -€2,696
down €2,696 (-19.5%), from €13,797 to €11,101
of which Trade receivables: -€4,757
- Deferred charges and accrued income +€1,544
up €1,544 (+52.5%), from €2,940 to €4,483
- Current portion of long-term debt -€31,921
down €31,921 (-81.2%), from €39,306 to €7,386
- Debts after one year -€7,386
no longer reported in 2026 (was €7,386)
- Profit (loss) carried forward +€4,039
up €4,039 (+18.3%), from €22,090 to €26,129
- Trade debts +€2,282
up €2,282 (+205.3%), from €1,112 to €3,393
- Tax, wage and social debts -€2,174
down €2,174 (-57.2%), from €3,802 to €1,628
of which Remuneration and social security: -€3,802
- Depreciation -€5,847
down €5,847 (-11.6%), from €50,333 to €44,486
- Gross operating margin -€2,687
down €2,687 (-4.9%), from €54,469 to €51,782
- Taxes +€1,628
new in 2026: €1,628
- Financial charges -€724
down €724 (-53.5%), from €1,351 to €628
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,415 | €64,941 | -€34,474 | -34.7% |
| Fixed assets | 21/28 | €51,455 | €11,562 | -€39,893 | -77.5% |
| Tangible fixed assets | 22/27 | €51,299 | €11,406 | -€39,893 | -77.8% |
| Plant, machinery and equipment | 23 | €2,485 | €1,358 | -€1,127 | -45.3% |
| Furniture and vehicles | 24 | €20,963 | €4,478 | -€16,485 | -78.6% |
| Leasing and similar rights | 25 | €27,852 | €5,570 | -€22,282 | -80.0% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €47,960 | €53,379 | +€5,419 | +11.3% |
| Amounts receivable within one year | 40/41 | €13,797 | €11,101 | -€2,696 | -19.5% |
| Trade receivables | 40 | €10,407 | €5,650 | -€4,757 | -45.7% |
| Other amounts receivable | 41 | €3,390 | €5,451 | +€2,061 | +60.8% |
| Cash at bank and in hand | 54/58 | €31,223 | €37,795 | +€6,572 | +21.0% |
| Deferred charges and accrued income | 490/1 | €2,940 | €4,483 | +€1,544 | +52.5% |
| Total equity and liabilities | 10/49 | €99,415 | €64,941 | -€34,474 | -34.7% |
| Equity | 10/15 | €42,550 | €46,589 | +€4,039 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,090 | €26,129 | +€4,039 | +18.3% |
| Amounts payable | 17/49 | €56,864 | €18,352 | -€38,513 | -67.7% |
| Amounts payable after more than one year | 17 | €7,386 | - | -€7,386 | |
| Financial debts | 170/4 | €7,386 | - | -€7,386 | |
| Amounts payable within one year | 42/48 | €49,479 | €18,352 | -€31,127 | -62.9% |
| Current portion of amounts payable after more than one year | 42 | €39,306 | €7,386 | -€31,921 | -81.2% |
| Trade debts | 44 | €1,112 | €3,393 | +€2,282 | +205.3% |
| Suppliers | 440/4 | €1,112 | €3,393 | +€2,282 | +205.3% |
| Taxes, remuneration and social security | 45 | €3,802 | €1,628 | -€2,174 | -57.2% |
| Taxes | 450/3 | - | €1,628 | +€1,628 | |
| Remuneration and social security | 454/9 | €3,802 | - | -€3,802 | |
| Other amounts payable | 47/48 | €5,259 | €5,944 | +€686 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,333 | €44,486 | -€5,847 | -11.6% |
| Other operating charges | 640/8 | €944 | €1,090 | +€146 | +15.4% |
| Gross operating margin | 9900 | €54,469 | €51,782 | -€2,687 | -4.9% |
| Operating profit (loss) | 9901 | €3,191 | €6,206 | +€3,015 | +94.5% |
| Financial income | 75/76B | €70 | €89 | +€20 | +28.4% |
| Recurring financial income | 75 | €70 | €89 | +€20 | +28.4% |
| Financial charges | 65/66B | €1,351 | €628 | -€724 | -53.5% |
| Recurring financial charges | 65 | €1,351 | €628 | -€724 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €1,909 | €5,667 | +€3,758 | +196.9% |
| Income taxes | 67/77 | - | €1,628 | +€1,628 | |
| Profit (loss) for the period | 9904 | €1,909 | €4,039 | +€2,130 | +111.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,909 | €4,039 | +€2,130 | +111.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.