A&M ETERNAL: 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 ETERNAL
Largest movements
- Tangible fixed assets -€25,200
down €25,200 (-5.0%), from €506,800 to €481,600
- Debts after one year -€24,613
down €24,613 (-13.2%), from €187,122 to €162,509
- Turnover +€50,449
new in 2025: €50,449
- Gross operating margin -€34,859
down €34,859 (-53.9%), from €64,614 to €29,755
- Other operating charges -€33,173
no longer reported in 2025 (was €33,173)
- Purchases and services +€20,694
new in 2025: €20,694
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 | €512,683 | €488,802 | -€23,881 | -4.7% |
| Fixed assets | 21/28 | €506,903 | €481,703 | -€25,200 | -5.0% |
| Tangible fixed assets | 22/27 | €506,800 | €481,600 | -€25,200 | -5.0% |
| Land and buildings | 22 | €506,800 | €481,600 | -€25,200 | -5.0% |
| Financial fixed assets | 28 | €103 | €103 | = | 0.0% |
| Current assets | 29/58 | €5,780 | €7,099 | +€1,319 | +22.8% |
| Cash at bank and in hand | 54/58 | €5,780 | €7,099 | +€1,319 | +22.8% |
| Total equity and liabilities | 10/49 | €512,683 | €488,802 | -€23,881 | -4.7% |
| Equity | 10/15 | €323,707 | €325,489 | +€1,782 | +0.6% |
| Contributions | 10/11 | €33,467 | €33,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | €290,240 | €292,022 | +€1,782 | +0.6% |
| Amounts payable | 17/49 | €188,976 | €163,313 | -€25,663 | -13.6% |
| Amounts payable after more than one year | 17 | €187,122 | €162,509 | -€24,613 | -13.2% |
| Financial debts | 170/4 | €187,122 | €162,509 | -€24,613 | -13.2% |
| Amounts payable within one year | 42/48 | €1,854 | €804 | -€1,050 | -56.6% |
| Trade debts | 44 | €1,050 | - | -€1,050 | |
| Suppliers | 440/4 | €1,050 | - | -€1,050 | |
| Taxes, remuneration and social security | 45 | €804 | €804 | = | 0.0% |
| Taxes | 450/3 | €804 | €804 | = | 0.0% |
| Turnover | 70 | - | €50,449 | +€50,449 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €20,694 | +€20,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,200 | €25,200 | = | 0.0% |
| Other operating charges | 640/8 | €33,173 | - | -€33,173 | |
| Gross operating margin | 9900 | €64,614 | €29,755 | -€34,859 | -53.9% |
| Operating profit (loss) | 9901 | €6,241 | €4,555 | -€1,686 | -27.0% |
| Financial charges | 65/66B | €3,024 | €2,773 | -€251 | -8.3% |
| Recurring financial charges | 65 | €3,024 | €2,773 | -€251 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €3,217 | €1,782 | -€1,435 | -44.6% |
| Profit (loss) for the period | 9904 | €3,217 | €1,782 | -€1,435 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,217 | €1,782 | -€1,435 | -44.6% |
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.