A&M Logistics: 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 Logistics
Largest movements
- Cash -€6,648
down €6,648 (-35.5%), from €18,732 to €12,084
mainly Net result for the year (-€12,255) and Receivables within one year (-€2,958)
- Receivables within one year +€2,958
up €2,958 (+13.7%), from €21,513 to €24,471
of which Other amounts receivable: +€2,407
- Deferred charges and accrued income +€2,707
up €2,707 (+674.2%), from €401 to €3,108
- Tangible fixed assets -€1,049
down €1,049 (-71.0%), from €1,478 to €428
- Reserves -€12,255
down €12,255 (-73.1%), from €16,754 to €4,499
- Trade debts +€11,685
up €11,685 (+1640.3%), from €712 to €12,398
- Tax, wage and social debts -€1,463
down €1,463 (-10.0%), from €14,658 to €13,195
of which Taxes: -€835
- Gross operating margin -€20,378
down €20,378 (-24.4%), from €83,574 to €63,195
- Staff costs -€6,297
down €6,297 (-8.0%), from €78,438 to €72,141
- Depreciation -€4,151
down €4,151 (-79.8%), from €5,200 to €1,049
- Other operating charges +€2,066
up €2,066 (+3332.6%), from €62 to €2,128
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 | €42,124 | €40,092 | -€2,033 | -4.8% |
| Fixed assets | 21/28 | €1,478 | €428 | -€1,049 | -71.0% |
| Tangible fixed assets | 22/27 | €1,478 | €428 | -€1,049 | -71.0% |
| Furniture and vehicles | 24 | €1,478 | €428 | -€1,049 | -71.0% |
| Current assets | 29/58 | €40,647 | €39,663 | -€984 | -2.4% |
| Amounts receivable within one year | 40/41 | €21,513 | €24,471 | +€2,958 | +13.7% |
| Trade receivables | 40 | €21,513 | €22,064 | +€551 | +2.6% |
| Other amounts receivable | 41 | - | €2,407 | +€2,407 | |
| Cash at bank and in hand | 54/58 | €18,732 | €12,084 | -€6,648 | -35.5% |
| Deferred charges and accrued income | 490/1 | €401 | €3,108 | +€2,707 | +674.2% |
| Total equity and liabilities | 10/49 | €42,124 | €40,092 | -€2,033 | -4.8% |
| Equity | 10/15 | €26,754 | €14,499 | -€12,255 | -45.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,754 | €4,499 | -€12,255 | -73.1% |
| Distributable reserves | 133 | €16,754 | €4,499 | -€12,255 | -73.1% |
| Amounts payable | 17/49 | €15,371 | €25,593 | +€10,222 | +66.5% |
| Amounts payable within one year | 42/48 | €15,371 | €25,593 | +€10,222 | +66.5% |
| Trade debts | 44 | €712 | €12,398 | +€11,685 | +1640.3% |
| Suppliers | 440/4 | €712 | €12,398 | +€11,685 | +1640.3% |
| Taxes, remuneration and social security | 45 | €14,658 | €13,195 | -€1,463 | -10.0% |
| Taxes | 450/3 | €9,126 | €8,291 | -€835 | -9.2% |
| Remuneration and social security | 454/9 | €5,532 | €4,904 | -€628 | -11.3% |
| Remuneration, social security and pensions | 62 | €78,438 | €72,141 | -€6,297 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,200 | €1,049 | -€4,151 | -79.8% |
| Other operating charges | 640/8 | €62 | €2,128 | +€2,066 | +3332.6% |
| Gross operating margin | 9900 | €83,574 | €63,195 | -€20,378 | -24.4% |
| Operating profit (loss) | 9901 | -€126 | -€12,123 | -€11,997 | -9505.8% |
| Financial income | 75/76B | €1 | €58 | +€57 | +5691.0% |
| Recurring financial income | 75 | €1 | €58 | +€57 | +5691.0% |
| Financial charges | 65/66B | €402 | €190 | -€212 | -52.8% |
| Recurring financial charges | 65 | €402 | €190 | -€212 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€527 | -€12,255 | -€11,728 | -2225.3% |
| Income taxes | 67/77 | €175 | - | -€175 | |
| Profit (loss) for the period | 9904 | -€702 | -€12,255 | -€11,553 | -1645.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€702 | -€12,255 | -€11,553 | -1645.9% |
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 10 October 2026 via checked.be.