A & M QUALITY: 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 QUALITY
Largest movements
- Cash -€47,497
down €47,497 (-87.1%), from €54,528 to €7,032
mainly Receivables within one year (-€44,138) and Net result for the year (-€34,244)
- Receivables within one year +€44,138
up €44,138 (+110%), from €40,254 to €84,391
of which Trade receivables: +€40,704
- Tangible fixed assets +€11,364
up €11,364 (+116%), from €9,758 to €21,121
of which Furniture and vehicles: +€9,269
- Deferred charges and accrued income -€7,520
down €7,520 (-67.0%), from €11,223 to €3,704
- Trade debts +€40,260
up €40,260 (+482%), from €8,359 to €48,619
- Profit (loss) carried forward -€34,244
down €34,244 (-43.1%), from €79,383 to €45,139
- Tax, wage and social debts -€5,089
down €5,089 (-24.8%), from €20,548 to €15,459
of which Taxes: -€4,589
- Gross operating margin -€78,989
down €78,989, from €67,278 to -€11,711
- Taxes -€15,278
down €15,278 (-97.0%), from €15,752 to €474
- Depreciation +€8,013
up €8,013 (+126%), from €6,379 to €14,392
- Financial income -€5,847
down €5,847 (-99.9%), from €5,855 to €8
- Financial charges +€3,434
up €3,434 (+938%), from €366 to €3,800
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 | €115,911 | €116,396 | +€485 | +0.4% |
| Fixed assets | 21/28 | €9,906 | €21,269 | +€11,364 | +115% |
| Tangible fixed assets | 22/27 | €9,758 | €21,121 | +€11,364 | +116% |
| Plant, machinery and equipment | 23 | €459 | €2,553 | +€2,095 | +457% |
| Furniture and vehicles | 24 | €9,299 | €18,568 | +€9,269 | +99.7% |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €106,005 | €95,127 | -€10,879 | -10.3% |
| Amounts receivable within one year | 40/41 | €40,254 | €84,391 | +€44,138 | +110% |
| Trade receivables | 40 | €38,237 | €78,941 | +€40,704 | +106% |
| Other amounts receivable | 41 | €2,017 | €5,451 | +€3,434 | +170% |
| Cash at bank and in hand | 54/58 | €54,528 | €7,032 | -€47,497 | -87.1% |
| Deferred charges and accrued income | 490/1 | €11,223 | €3,704 | -€7,520 | -67.0% |
| Total equity and liabilities | 10/49 | €115,911 | €116,396 | +€485 | +0.4% |
| Equity | 10/15 | €84,682 | €50,438 | -€34,244 | -40.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €5,298 | €5,298 | = | 0.0% |
| Distributable reserves | 133 | €5,298 | €5,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,383 | €45,139 | -€34,244 | -43.1% |
| Amounts payable | 17/49 | €31,229 | €65,958 | +€34,729 | +111% |
| Amounts payable within one year | 42/48 | €31,198 | €65,958 | +€34,760 | +111% |
| Current portion of amounts payable after more than one year | 42 | €1,278 | €848 | -€430 | -33.6% |
| Trade debts | 44 | €8,359 | €48,619 | +€40,260 | +482% |
| Suppliers | 440/4 | €8,359 | €48,619 | +€40,260 | +482% |
| Taxes, remuneration and social security | 45 | €20,548 | €15,459 | -€5,089 | -24.8% |
| Taxes | 450/3 | €18,048 | €13,459 | -€4,589 | -25.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,000 | -€500 | -20.0% |
| Other amounts payable | 47/48 | €1,013 | €1,031 | +€18 | +1.8% |
| Accrued charges and deferred income | 492/3 | €31 | - | -€31 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,379 | €14,392 | +€8,013 | +126% |
| Other operating charges | 640/8 | €2,741 | €3,875 | +€1,134 | +41.4% |
| Gross operating margin | 9900 | €67,278 | -€11,711 | -€78,989 | |
| Operating profit (loss) | 9901 | €58,158 | -€29,978 | -€88,136 | |
| Financial income | 75/76B | €5,855 | €8 | -€5,847 | -99.9% |
| Recurring financial income | 75 | €5,855 | €8 | -€5,847 | -99.9% |
| Financial charges | 65/66B | €366 | €3,800 | +€3,434 | +938% |
| Recurring financial charges | 65 | €366 | €3,800 | +€3,434 | +938% |
| Profit (loss) for the period before taxes | 9903 | €63,647 | -€33,770 | -€97,417 | |
| Income taxes | 67/77 | €15,752 | €474 | -€15,278 | -97.0% |
| Profit (loss) for the period | 9904 | €47,894 | -€34,244 | -€82,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,894 | -€34,244 | -€82,138 |
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 19 October 2026 via checked.be.