A/M Construction Bois: 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 Construction Bois
Largest movements
- Cash +€34,994
up €34,994 (+423%), from €8,271 to €43,265
mainly Receivables within one year (+€23,258) and Trade debts (+€20,418)
- Receivables within one year -€23,258
down €23,258 (-14.5%), from €160,867 to €137,609
of which Other amounts receivable: -€12,849
- Stocks and contracts -€3,566
down €3,566 (-67.9%), from €5,251 to €1,686
- Tangible fixed assets +€3,308
up €3,308 (+21.5%), from €15,359 to €18,668
of which Plant, machinery and equipment: +€7,039
- Trade debts +€20,418
up €20,418 (+18.2%), from €112,270 to €132,688
- Tax, wage and social debts -€10,154
down €10,154 (-38.4%), from €26,473 to €16,319
of which Taxes: -€21,164
- Profit (loss) carried forward +€9,272
up €9,272 (+450%), from €2,061 to €11,333
- Current portion of long-term debt -€4,199
down €4,199 (-63.9%), from €6,577 to €2,377
- Debts after one year -€2,377
down €2,377 (-15.7%), from €15,119 to €12,742
- Gross operating margin +€139,572
up €139,572 (+270%), from €51,709 to €191,281
- Staff costs +€103,305
up €103,305 (+163%), from €63,245 to €166,550
- Write-downs -€13,622
down €13,622 (-100%), from €13,622 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 | €192,592 | €204,304 | +€11,712 | +6.1% |
| Fixed assets | 21/28 | €15,409 | €18,718 | +€3,308 | +21.5% |
| Tangible fixed assets | 22/27 | €15,359 | €18,668 | +€3,308 | +21.5% |
| Plant, machinery and equipment | 23 | €4,959 | €11,998 | +€7,039 | +142% |
| Furniture and vehicles | 24 | €6,325 | €6,669 | +€344 | +5.4% |
| Leasing and similar rights | 25 | €4,075 | €0 | -€4,075 | -100% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €177,182 | €185,586 | +€8,404 | +4.7% |
| Stocks and contracts in progress | 3 | €5,251 | €1,686 | -€3,566 | -67.9% |
| Stocks | 30/36 | €5,251 | €1,686 | -€3,566 | -67.9% |
| Amounts receivable within one year | 40/41 | €160,867 | €137,609 | -€23,258 | -14.5% |
| Trade receivables | 40 | €114,631 | €104,222 | -€10,410 | -9.1% |
| Other amounts receivable | 41 | €46,236 | €33,387 | -€12,849 | -27.8% |
| Cash at bank and in hand | 54/58 | €8,271 | €43,265 | +€34,994 | +423% |
| Deferred charges and accrued income | 490/1 | €2,793 | €3,026 | +€233 | +8.3% |
| Total equity and liabilities | 10/49 | €192,592 | €204,304 | +€11,712 | +6.1% |
| Equity | 10/15 | €23,304 | €32,577 | +€9,272 | +39.8% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €9,244 | €9,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €9,044 | €9,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,061 | €11,333 | +€9,272 | +450% |
| Amounts payable | 17/49 | €169,287 | €171,727 | +€2,440 | +1.4% |
| Amounts payable after more than one year | 17 | €15,119 | €12,742 | -€2,377 | -15.7% |
| Financial debts | 170/4 | €15,119 | €12,742 | -€2,377 | -15.7% |
| Amounts payable within one year | 42/48 | €154,169 | €158,985 | +€4,817 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €6,577 | €2,377 | -€4,199 | -63.9% |
| Financial debts | 43 | - | €9 | +€9 | |
| Credit institutions | 430/8 | - | €9 | +€9 | |
| Trade debts | 44 | €112,270 | €132,688 | +€20,418 | +18.2% |
| Suppliers | 440/4 | €112,270 | €132,688 | +€20,418 | +18.2% |
| Advances received on contracts in progress | 46 | €8,849 | €7,592 | -€1,256 | -14.2% |
| Taxes, remuneration and social security | 45 | €26,473 | €16,319 | -€10,154 | -38.4% |
| Taxes | 450/3 | €21,370 | €205 | -€21,164 | -99.0% |
| Remuneration and social security | 454/9 | €5,103 | €16,113 | +€11,010 | +216% |
| Remuneration, social security and pensions | 62 | €63,245 | €166,550 | +€103,305 | +163% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,403 | €9,797 | +€394 | +4.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,622 | €0 | -€13,622 | -100% |
| Other operating charges | 640/8 | €1,343 | €2,046 | +€703 | +52.3% |
| Gross operating margin | 9900 | €51,709 | €191,281 | +€139,572 | +270% |
| Operating profit (loss) | 9901 | -€35,905 | €12,887 | +€48,792 | |
| Financial income | 75/76B | €14 | €86 | +€72 | +523% |
| Recurring financial income | 75 | €14 | €86 | +€72 | +523% |
| Financial charges | 65/66B | €2,620 | €3,701 | +€1,081 | +41.3% |
| Recurring financial charges | 65 | €2,620 | €3,701 | +€1,081 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,511 | €9,272 | +€47,784 | |
| Income taxes | 67/77 | €496 | €0 | -€496 | -100% |
| Profit (loss) for the period | 9904 | -€39,007 | €9,272 | +€48,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,007 | €9,272 | +€48,280 |
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 30 October 2026 via checked.be.