A.M.S.: 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.S.
Largest movements
- Cash -€30,069
down €30,069 (-85.7%), from €35,095 to €5,026
mainly Contributions, distributions and other (-€52,778) and Receivables within one year (-€3,143)
- Receivables after one year -€15,000
down €15,000 (-100%), from €15,000 to €0
- Receivables within one year +€3,143
up €3,143 (+20.5%), from €15,353 to €18,496
of which Trade receivables: +€8,621
- Reserves -€40,470
down €40,470 (-76.7%), from €52,778 to €12,308
- Tax, wage and social debts -€2,894
down €2,894 (-37.1%), from €7,804 to €4,910
- Other debts +€2,152
up €2,152 (+221%), from €972 to €3,124
- Trade debts -€1,500
down €1,500 (-44.9%), from €3,340 to €1,840
- Gross operating margin +€2,635
up €2,635 (+15.8%), from €16,696 to €19,331
- Taxes +€785
up €785 (+22.1%), from €3,551 to €4,336
- Other operating charges -€693
down €693 (-41.3%), from €1,678 to €985
- Financial income -€558
down €558 (-74.6%), from €747 to €190
- Depreciation +€450
up €450 (+44.9%), from €1,003 to €1,453
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 | €69,894 | €27,183 | -€42,711 | -61.1% |
| Fixed assets | 21/28 | €2,521 | €2,240 | -€281 | -11.1% |
| Tangible fixed assets | 22/27 | €2,521 | €2,240 | -€281 | -11.1% |
| Furniture and vehicles | 24 | €2,521 | €2,240 | -€281 | -11.1% |
| Current assets | 29/58 | €67,373 | €24,942 | -€42,430 | -63.0% |
| Amounts receivable after more than one year | 29 | €15,000 | €0 | -€15,000 | -100% |
| Other amounts receivable | 291 | €15,000 | €0 | -€15,000 | -100% |
| Amounts receivable within one year | 40/41 | €15,353 | €18,496 | +€3,143 | +20.5% |
| Trade receivables | 40 | €9,075 | €17,696 | +€8,621 | +95.0% |
| Other amounts receivable | 41 | €6,278 | €800 | -€5,478 | -87.3% |
| Cash at bank and in hand | 54/58 | €35,095 | €5,026 | -€30,069 | -85.7% |
| Deferred charges and accrued income | 490/1 | €1,925 | €1,420 | -€505 | -26.2% |
| Total equity and liabilities | 10/49 | €69,894 | €27,183 | -€42,711 | -61.1% |
| Equity | 10/15 | €57,778 | €17,308 | -€40,470 | -70.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,778 | €12,308 | -€40,470 | -76.7% |
| Distributable reserves | 133 | €52,778 | €12,308 | -€40,470 | -76.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,116 | €9,875 | -€2,242 | -18.5% |
| Amounts payable within one year | 42/48 | €12,116 | €9,875 | -€2,242 | -18.5% |
| Trade debts | 44 | €3,340 | €1,840 | -€1,500 | -44.9% |
| Suppliers | 440/4 | €3,340 | €1,840 | -€1,500 | -44.9% |
| Taxes, remuneration and social security | 45 | €7,804 | €4,910 | -€2,894 | -37.1% |
| Taxes | 450/3 | €7,804 | €4,910 | -€2,894 | -37.1% |
| Other amounts payable | 47/48 | €972 | €3,124 | +€2,152 | +221% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,003 | €1,453 | +€450 | +44.9% |
| Other operating charges | 640/8 | €1,678 | €985 | -€693 | -41.3% |
| Gross operating margin | 9900 | €16,696 | €19,331 | +€2,635 | +15.8% |
| Operating profit (loss) | 9901 | €14,015 | €16,893 | +€2,878 | +20.5% |
| Financial income | 75/76B | €747 | €190 | -€558 | -74.6% |
| Recurring financial income | 75 | €747 | €190 | -€558 | -74.6% |
| Financial charges | 65/66B | €425 | €438 | +€13 | +3.1% |
| Recurring financial charges | 65 | €425 | €438 | +€13 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €14,338 | €16,645 | +€2,307 | +16.1% |
| Income taxes | 67/77 | €3,551 | €4,336 | +€785 | +22.1% |
| Profit (loss) for the period | 9904 | €10,787 | €12,308 | +€1,521 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,787 | €12,308 | +€1,521 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.