A&M DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets -€30,368
down €30,368 (-31.4%), from €96,587 to €66,219
of which Furniture and vehicles: -€21,037
- Cash +€8,656
up €8,656 (+26.6%), from €32,504 to €41,160
mainly Other debts (+€36,770) and Depreciation (+€32,213)
- Receivables within one year -€5,862
down €5,862 (-6.8%), from €85,646 to €79,784
of which Trade receivables: -€5,248
- Reserves -€52,000
down €52,000 (-60.5%), from €85,917 to €33,917
- Other debts +€36,770
up €36,770 (+205%), from €17,943 to €54,713
- Debts after one year -€14,264
down €14,264 (-56.9%), from €25,083 to €10,819
- Short-term financial debts +€14,165
up €14,165 (+99.0%), from €14,307 to €28,473
- Trade debts -€6,201
down €6,201 (-45.0%), from €13,767 to €7,566
- Gross operating margin -€4,374
down €4,374 (-9.6%), from €45,591 to €41,217
- Other operating charges +€2,281
up €2,281 (+130%), from €1,752 to €4,033
- Taxes +€2,267
up €2,267 (+208%), from €1,090 to €3,357
- Financial income +€1,710
up €1,710 (+173%), from €991 to €2,701
- Depreciation +€1,489
up €1,489 (+4.8%), from €30,723 to €32,213
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 | €233,739 | €209,222 | -€24,517 | -10.5% |
| Fixed assets | 21/28 | €98,487 | €68,119 | -€30,368 | -30.8% |
| Tangible fixed assets | 22/27 | €96,587 | €66,219 | -€30,368 | -31.4% |
| Plant, machinery and equipment | 23 | €2,035 | €1,495 | -€540 | -26.5% |
| Furniture and vehicles | 24 | €59,363 | €38,326 | -€21,037 | -35.4% |
| Other tangible fixed assets | 26 | €35,189 | €26,397 | -€8,792 | -25.0% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €135,252 | €141,103 | +€5,851 | +4.3% |
| Stocks and contracts in progress | 3 | €13,214 | €14,988 | +€1,774 | +13.4% |
| Stocks | 30/36 | €13,214 | €14,988 | +€1,774 | +13.4% |
| Amounts receivable within one year | 40/41 | €85,646 | €79,784 | -€5,862 | -6.8% |
| Trade receivables | 40 | €69,227 | €63,979 | -€5,248 | -7.6% |
| Other amounts receivable | 41 | €16,419 | €15,805 | -€615 | -3.7% |
| Cash at bank and in hand | 54/58 | €32,504 | €41,160 | +€8,656 | +26.6% |
| Deferred charges and accrued income | 490/1 | €3,888 | €5,172 | +€1,283 | +33.0% |
| Total equity and liabilities | 10/49 | €233,739 | €209,222 | -€24,517 | -10.5% |
| Equity | 10/15 | €142,259 | €87,475 | -€54,784 | -38.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,917 | €33,917 | -€52,000 | -60.5% |
| Distributable reserves | 133 | €85,917 | €33,917 | -€52,000 | -60.5% |
| Profit (loss) carried forward | 14 | €43,942 | €41,158 | -€2,784 | -6.3% |
| Amounts payable | 17/49 | €91,480 | €121,747 | +€30,267 | +33.1% |
| Amounts payable after more than one year | 17 | €25,083 | €10,819 | -€14,264 | -56.9% |
| Financial debts | 170/4 | €25,083 | €10,819 | -€14,264 | -56.9% |
| Amounts payable within one year | 42/48 | €66,397 | €110,928 | +€44,531 | +67.1% |
| Current portion of amounts payable after more than one year | 42 | €14,083 | €14,264 | +€182 | +1.3% |
| Financial debts | 43 | €14,307 | €28,473 | +€14,165 | +99.0% |
| Credit institutions | 430/8 | €14,307 | €28,473 | +€14,165 | +99.0% |
| Trade debts | 44 | €13,767 | €7,566 | -€6,201 | -45.0% |
| Suppliers | 440/4 | €13,767 | €7,566 | -€6,201 | -45.0% |
| Advances received on contracts in progress | 46 | €152 | - | -€152 | |
| Taxes, remuneration and social security | 45 | €6,144 | €5,911 | -€233 | -3.8% |
| Taxes | 450/3 | €6,144 | €5,911 | -€233 | -3.8% |
| Other amounts payable | 47/48 | €17,943 | €54,713 | +€36,770 | +205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,723 | €32,213 | +€1,489 | +4.8% |
| Other operating charges | 640/8 | €1,752 | €4,033 | +€2,281 | +130% |
| Gross operating margin | 9900 | €45,591 | €41,217 | -€4,374 | -9.6% |
| Operating profit (loss) | 9901 | €13,116 | €4,972 | -€8,144 | -62.1% |
| Financial income | 75/76B | €991 | €2,701 | +€1,710 | +173% |
| Recurring financial income | 75 | €991 | €2,701 | +€1,710 | +173% |
| Financial charges | 65/66B | €6,076 | €7,100 | +€1,024 | +16.9% |
| Recurring financial charges | 65 | €6,076 | €7,100 | +€1,024 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €8,031 | €573 | -€7,458 | -92.9% |
| Income taxes | 67/77 | €1,090 | €3,357 | +€2,267 | +208% |
| Profit (loss) for the period | 9904 | €6,941 | -€2,784 | -€9,725 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,941 | -€2,784 | -€9,725 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.