A.M. CONSULTING & MANAGEMENT: 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. CONSULTING & MANAGEMENT
Largest movements
- Cash +€285,283
up €285,283 (+289%), from €98,701 to €383,984
mainly Other debts (+€319,350) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Other debts +€319,350
up €319,350 (+117,141%), from €273 to €319,623
- Reserves -€277,000
down €277,000 (-99.3%), from €278,860 to €1,860
- Tax, wage and social debts +€44,640
up €44,640 (+74.9%), from €59,621 to €104,261
- Gross operating margin +€82,540
up €82,540 (+100.0%), from €82,550 to €165,090
- Taxes +€13,102
up €13,102 (+55.2%), from €23,731 to €36,833
- Financial income -€4,432
down €4,432 (-58.3%), from €7,607 to €3,175
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 | €362,650 | €446,165 | +€83,516 | +23.0% |
| Fixed assets | 21/28 | €2,163 | €507 | -€1,657 | -76.6% |
| Tangible fixed assets | 22/27 | €2,138 | €482 | -€1,657 | -77.5% |
| Plant, machinery and equipment | 23 | €2,138 | €482 | -€1,657 | -77.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €360,486 | €445,658 | +€85,172 | +23.6% |
| Amounts receivable within one year | 40/41 | €61,785 | €61,674 | -€111 | -0.2% |
| Trade receivables | 40 | €59,290 | €59,290 | = | 0.0% |
| Other amounts receivable | 41 | €2,495 | €2,384 | -€111 | -4.4% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €98,701 | €383,984 | +€285,283 | +289% |
| Total equity and liabilities | 10/49 | €362,650 | €446,165 | +€83,516 | +23.0% |
| Equity | 10/15 | €300,780 | €21,069 | -€279,712 | -93.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,860 | €1,860 | -€277,000 | -99.3% |
| Distributable reserves | 133 | €278,860 | €1,860 | -€277,000 | -99.3% |
| Profit (loss) carried forward | 14 | €3,320 | €609 | -€2,712 | -81.7% |
| Amounts payable | 17/49 | €61,869 | €425,096 | +€363,227 | +587% |
| Amounts payable within one year | 42/48 | €61,869 | €425,096 | +€363,227 | +587% |
| Trade debts | 44 | €1,976 | €1,213 | -€763 | -38.6% |
| Suppliers | 440/4 | €1,976 | €1,213 | -€763 | -38.6% |
| Taxes, remuneration and social security | 45 | €59,621 | €104,261 | +€44,640 | +74.9% |
| Taxes | 450/3 | €59,621 | €104,261 | +€44,640 | +74.9% |
| Other amounts payable | 47/48 | €273 | €319,623 | +€319,350 | +117,141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €1,657 | = | 0.0% |
| Other operating charges | 640/8 | €1,017 | €1,537 | +€521 | +51.2% |
| Gross operating margin | 9900 | €82,550 | €165,090 | +€82,540 | +100.0% |
| Operating profit (loss) | 9901 | €79,876 | €161,896 | +€82,019 | +103% |
| Financial income | 75/76B | €7,607 | €3,175 | -€4,432 | -58.3% |
| Recurring financial income | 75 | €7,607 | €3,175 | -€4,432 | -58.3% |
| Financial charges | 65/66B | €1,002 | €950 | -€52 | -5.2% |
| Recurring financial charges | 65 | €1,002 | €950 | -€52 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €86,482 | €164,121 | +€77,639 | +89.8% |
| Income taxes | 67/77 | €23,731 | €36,833 | +€13,102 | +55.2% |
| Profit (loss) for the period | 9904 | €62,751 | €127,288 | +€64,537 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €62,751 | €127,288 | +€64,537 | +103% |
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 22 October 2026 via checked.be.