A & M GROUP: 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 GROUP
Largest movements
- Cash +€70,004
up €70,004 (+93.9%), from €74,553 to €144,557
mainly Net result for the year (+€64,228) and Investment in fixed assets (net) (+€50,430)
- Tangible fixed assets -€52,140
down €52,140 (-93.4%), from €55,854 to €3,714
- Receivables within one year +€51,393
up €51,393 (+471.9%), from €10,890 to €62,283
of which Other amounts receivable: +€51,393
- Profit (loss) carried forward +€64,228
up €64,228 (+48.7%), from €131,979 to €196,207
- Tax, wage and social debts +€5,029
up €5,029 (+68.7%), from €7,317 to €12,346
of which Remuneration and social security: +€6,000
- Gross operating margin -€6,528
down €6,528 (-7.3%), from €89,859 to €83,331
- Depreciation -€5,562
down €5,562 (-76.5%), from €7,272 to €1,710
- Taxes +€3,110
up €3,110 (+23.5%), from €13,258 to €16,368
- Other operating charges -€2,621
down €2,621 (-91.2%), from €2,875 to €253
- Financial income +€1,538
up €1,538 (+1222.7%), from €126 to €1,664
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.
Cash bridge derived
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 | €141,296 | €210,553 | +€69,256 | +49.0% |
| Fixed assets | 21/28 | €55,854 | €3,714 | -€52,140 | -93.4% |
| Tangible fixed assets | 22/27 | €55,854 | €3,714 | -€52,140 | -93.4% |
| Furniture and vehicles | 24 | €55,854 | €3,714 | -€52,140 | -93.4% |
| Current assets | 29/58 | €85,443 | €206,839 | +€121,397 | +142.1% |
| Amounts receivable within one year | 40/41 | €10,890 | €62,283 | +€51,393 | +471.9% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | - | €51,393 | +€51,393 | |
| Cash at bank and in hand | 54/58 | €74,553 | €144,557 | +€70,004 | +93.9% |
| Total equity and liabilities | 10/49 | €141,296 | €210,553 | +€69,256 | +49.0% |
| Equity | 10/15 | €133,979 | €198,207 | +€64,228 | +47.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,979 | €196,207 | +€64,228 | +48.7% |
| Amounts payable | 17/49 | €7,317 | €12,346 | +€5,029 | +68.7% |
| Amounts payable within one year | 42/48 | €7,317 | €12,346 | +€5,029 | +68.7% |
| Taxes, remuneration and social security | 45 | €7,317 | €12,346 | +€5,029 | +68.7% |
| Taxes | 450/3 | €7,317 | €6,346 | -€971 | -13.3% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,272 | €1,710 | -€5,562 | -76.5% |
| Other operating charges | 640/8 | €2,875 | €253 | -€2,621 | -91.2% |
| Non-recurring operating charges | 66A | - | €2,238 | +€2,238 | |
| Gross operating margin | 9900 | €89,859 | €83,331 | -€6,528 | -7.3% |
| Operating profit (loss) | 9901 | €79,713 | €79,130 | -€583 | -0.7% |
| Financial income | 75/76B | €126 | €1,664 | +€1,538 | +1222.7% |
| Recurring financial income | 75 | €126 | €1,664 | +€1,538 | +1222.7% |
| Financial charges | 65/66B | €67 | €198 | +€131 | +194.8% |
| Recurring financial charges | 65 | €67 | €198 | +€131 | +194.8% |
| Profit (loss) for the period before taxes | 9903 | €79,771 | €80,596 | +€825 | +1.0% |
| Income taxes | 67/77 | €13,258 | €16,368 | +€3,110 | +23.5% |
| Profit (loss) for the period | 9904 | €66,513 | €64,228 | -€2,286 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,513 | €64,228 | -€2,286 | -3.4% |
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 11 October 2026 via checked.be.