A.M. CONSULT: 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. CONSULT
Largest movements
- Receivables within one year -€40,276
down €40,276 (-82.4%), from €48,854 to €8,578
of which Other amounts receivable: -€40,147
- Cash +€35,896
up €35,896 (+232.2%), from €15,459 to €51,354
mainly Receivables within one year (+€40,276)
- Reserves -€2,057
down €2,057 (-4.0%), from €51,070 to €49,013
of which Distributable reserves: -€2,057
- Tax, wage and social debts -€1,755
no longer reported in 2024 (was €1,755)
- Financial income -€1,897
no longer reported in 2024 (was €1,897)
- Taxes +€552
new in 2024: €552
- Gross operating margin +€453
up €453 (+30.8%), from -€1,468 to -€1,016
- Other operating charges +€53
up €53 (+13.8%), from €384 to €437
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 | €65,057 | €60,676 | -€4,380 | -6.7% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €65,007 | €60,626 | -€4,380 | -6.7% |
| Amounts receivable within one year | 40/41 | €48,854 | €8,578 | -€40,276 | -82.4% |
| Trade receivables | 40 | €8,296 | €8,168 | -€129 | -1.6% |
| Other amounts receivable | 41 | €40,557 | €410 | -€40,147 | -99.0% |
| Current investments | 50/53 | €694 | €694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,459 | €51,354 | +€35,896 | +232.2% |
| Total equity and liabilities | 10/49 | €65,057 | €60,676 | -€4,380 | -6.7% |
| Equity | 10/15 | €57,270 | €55,213 | -€2,057 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,070 | €49,013 | -€2,057 | -4.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,211 | €47,154 | -€2,057 | -4.2% |
| Amounts payable | 17/49 | €7,787 | €5,464 | -€2,323 | -29.8% |
| Amounts payable within one year | 42/48 | €7,787 | €5,464 | -€2,323 | -29.8% |
| Trade debts | 44 | €2,032 | €1,464 | -€569 | -28.0% |
| Suppliers | 440/4 | €2,032 | €1,464 | -€569 | -28.0% |
| Taxes, remuneration and social security | 45 | €1,755 | - | -€1,755 | |
| Taxes | 450/3 | €1,755 | - | -€1,755 | |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €437 | +€53 | +13.8% |
| Gross operating margin | 9900 | -€1,468 | -€1,016 | +€453 | +30.8% |
| Operating profit (loss) | 9901 | -€1,853 | -€1,453 | +€400 | +21.6% |
| Financial income | 75/76B | €1,897 | - | -€1,897 | |
| Recurring financial income | 75 | €1,897 | - | -€1,897 | |
| Financial charges | 65/66B | €47 | €52 | +€5 | +10.2% |
| Recurring financial charges | 65 | €47 | €52 | +€5 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | -€3 | -€1,505 | -€1,502 | -53453.4% |
| Income taxes | 67/77 | - | €552 | +€552 | |
| Profit (loss) for the period | 9904 | -€3 | -€2,057 | -€2,054 | -73104.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3 | -€2,057 | -€2,054 | -73104.6% |
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 4 October 2026 via checked.be.