A & M PROFESSIONALS: 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 PROFESSIONALS
Largest movements
- Tangible fixed assets +€43,383
up €43,383 (+173%), from €25,111 to €68,494
of which Furniture and vehicles: +€42,298
- Cash -€15,800
down €15,800 (-26.4%), from €59,847 to €44,047
mainly Investment in fixed assets (net) (-€58,165) and Other debts (-€28,962)
- Current investments -€8,280
down €8,280 (-21.0%), from €39,520 to €31,240
- Other debts -€28,962
down €28,962 (-100%), from €28,962 to €0
- Reserves +€28,327
up €28,327 (+31.7%), from €89,292 to €117,619
of which Distributable reserves: +€28,327
- Debts after one year +€12,044
up €12,044 (+1,049%), from €1,148 to €13,192
- Tax, wage and social debts +€8,511
up €8,511 (+177%), from €4,820 to €13,331
- Trade debts -€4,321
down €4,321 (-80.2%), from €5,387 to €1,066
- Financial income +€13,026
up €13,026 (+2,892%), from €450 to €13,477
of which Non-recurring financial income: +€12,855
- Gross operating margin -€4,939
down €4,939 (-10.0%), from €49,231 to €44,292
- Taxes +€4,775
up €4,775 (+60.3%), from €7,924 to €12,699
- Depreciation -€2,998
down €2,998 (-16.9%), from €17,780 to €14,782
- Financial charges -€911
down €911 (-41.6%), from €2,191 to €1,279
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 | €139,207 | €157,396 | +€18,189 | +13.1% |
| Fixed assets | 21/28 | €25,111 | €68,494 | +€43,383 | +173% |
| Tangible fixed assets | 22/27 | €25,111 | €68,494 | +€43,383 | +173% |
| Plant, machinery and equipment | 23 | €349 | €1,435 | +€1,085 | +311% |
| Furniture and vehicles | 24 | €24,762 | €67,060 | +€42,298 | +171% |
| Current assets | 29/58 | €114,096 | €88,902 | -€25,194 | -22.1% |
| Amounts receivable within one year | 40/41 | €12,104 | €11,325 | -€779 | -6.4% |
| Trade receivables | 40 | €11,435 | €11,011 | -€424 | -3.7% |
| Other amounts receivable | 41 | €669 | €314 | -€356 | -53.1% |
| Current investments | 50/53 | €39,520 | €31,240 | -€8,280 | -21.0% |
| Cash at bank and in hand | 54/58 | €59,847 | €44,047 | -€15,800 | -26.4% |
| Deferred charges and accrued income | 490/1 | €2,625 | €2,290 | -€335 | -12.8% |
| Total equity and liabilities | 10/49 | €139,207 | €157,396 | +€18,189 | +13.1% |
| Equity | 10/15 | €95,492 | €123,819 | +€28,327 | +29.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,292 | €117,619 | +€28,327 | +31.7% |
| Tax-exempt reserves | 132 | €127 | €127 | = | 0.0% |
| Distributable reserves | 133 | €89,165 | €117,492 | +€28,327 | +31.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €43,715 | €33,577 | -€10,138 | -23.2% |
| Amounts payable after more than one year | 17 | €1,148 | €13,192 | +€12,044 | +1,049% |
| Financial debts | 170/4 | €1,148 | €13,192 | +€12,044 | +1,049% |
| Amounts payable within one year | 42/48 | €42,557 | €20,380 | -€22,176 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €3,388 | €5,984 | +€2,596 | +76.6% |
| Trade debts | 44 | €5,387 | €1,066 | -€4,321 | -80.2% |
| Suppliers | 440/4 | €5,387 | €1,066 | -€4,321 | -80.2% |
| Taxes, remuneration and social security | 45 | €4,820 | €13,331 | +€8,511 | +177% |
| Taxes | 450/3 | €4,820 | €13,331 | +€8,511 | +177% |
| Other amounts payable | 47/48 | €28,962 | €0 | -€28,962 | -100% |
| Accrued charges and deferred income | 492/3 | €11 | €5 | -€6 | -51.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,780 | €14,782 | -€2,998 | -16.9% |
| Other operating charges | 640/8 | €1,130 | €682 | -€449 | -39.7% |
| Gross operating margin | 9900 | €49,231 | €44,292 | -€4,939 | -10.0% |
| Operating profit (loss) | 9901 | €30,321 | €28,828 | -€1,493 | -4.9% |
| Financial income | 75/76B | €450 | €13,477 | +€13,026 | +2,892% |
| Recurring financial income | 75 | €450 | €622 | +€171 | +38.1% |
| Non-recurring financial income | 76B | €0 | €12,855 | +€12,855 | |
| Financial charges | 65/66B | €2,191 | €1,279 | -€911 | -41.6% |
| Recurring financial charges | 65 | €2,191 | €1,279 | -€911 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €28,581 | €41,026 | +€12,445 | +43.5% |
| Income taxes | 67/77 | €7,924 | €12,699 | +€4,775 | +60.3% |
| Profit (loss) for the period | 9904 | €20,657 | €28,327 | +€7,670 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,657 | €28,327 | +€7,670 | +37.1% |
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 25 October 2026 via checked.be.