A - M CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€16,965
down €16,965 (-31.9%), from €53,254 to €36,289
of which Trade receivables: -€16,745
- Trade debts -€12,957
down €12,957 (-35.8%), from €36,230 to €23,272
- Other debts -€3,353
down €3,353 (-22.8%), from €14,725 to €11,372
- Profit (loss) carried forward -€1,105
down €1,105 (-6.5%), from -€17,110 to -€18,215
- Short-term financial debts +€824
up €824 (+7,984%), from €10 to €834
- Gross operating margin +€4,759
up €4,759, from -€1,357 to €3,402
- Financial charges +€2,181
up €2,181 (+204%), from €1,072 to €3,253
of which Non-recurring financial charges: +€2,650
- Other operating charges -€468
down €468 (-30.9%), from €1,515 to €1,048
- Taxes -€84
down €84 (-28.8%), from €291 to €207
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 | €53,254 | €36,289 | -€16,965 | -31.9% |
| Current assets | 29/58 | €53,254 | €36,289 | -€16,965 | -31.9% |
| Amounts receivable within one year | 40/41 | €53,254 | €36,289 | -€16,965 | -31.9% |
| Trade receivables | 40 | €52,859 | €36,114 | -€16,745 | -31.7% |
| Other amounts receivable | 41 | €395 | €176 | -€220 | -55.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €53,254 | €36,289 | -€16,965 | -31.9% |
| Equity | 10/15 | -€3,367 | -€4,472 | -€1,105 | -32.8% |
| Contributions | 10/11 | €11,883 | €11,883 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,110 | -€18,215 | -€1,105 | -6.5% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €51,621 | €35,761 | -€15,860 | -30.7% |
| Amounts payable within one year | 42/48 | €51,584 | €35,686 | -€15,898 | -30.8% |
| Financial debts | 43 | €10 | €834 | +€824 | +7,984% |
| Credit institutions | 430/8 | €10 | €834 | +€824 | +7,984% |
| Trade debts | 44 | €36,230 | €23,272 | -€12,957 | -35.8% |
| Suppliers | 440/4 | €36,230 | €23,272 | -€12,957 | -35.8% |
| Taxes, remuneration and social security | 45 | €618 | €207 | -€411 | -66.5% |
| Taxes | 450/3 | €618 | €207 | -€411 | -66.5% |
| Other amounts payable | 47/48 | €14,725 | €11,372 | -€3,353 | -22.8% |
| Accrued charges and deferred income | 492/3 | €37 | €75 | +€38 | +102% |
| Non-recurring operating income | 76A | €1,250 | €0 | -€1,250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €1,515 | €1,048 | -€468 | -30.9% |
| Gross operating margin | 9900 | -€1,357 | €3,402 | +€4,759 | |
| Operating profit (loss) | 9901 | -€2,872 | €2,355 | +€5,227 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,072 | €3,253 | +€2,181 | +204% |
| Recurring financial charges | 65 | €1,072 | €603 | -€469 | -43.7% |
| Non-recurring financial charges | 66B | - | €2,650 | +€2,650 | |
| Profit (loss) for the period before taxes | 9903 | -€3,944 | -€898 | +€3,045 | +77.2% |
| Income taxes | 67/77 | €291 | €207 | -€84 | -28.8% |
| Profit (loss) for the period | 9904 | -€4,235 | -€1,105 | +€3,129 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,235 | -€1,105 | +€3,129 | +73.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.