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 +€27,311
up €27,311 (+124%), from €22,083 to €49,394
mainly Net result for the year (+€22,818) and Tax, wage and social debts (+€12,930)
- Tangible fixed assets +€2,715
new in 2025: €2,715
- Profit (loss) carried forward +€22,818
up €22,818 (+122%), from €18,686 to €41,504
- Tax, wage and social debts +€12,930
up €12,930 (+596%), from €2,168 to €15,099
- Trade debts -€6,438
down €6,438 (-96.1%), from €6,700 to €263
- Other debts +€655
up €655 (+14.8%), from €4,426 to €5,081
- Gross operating margin +€6,346
up €6,346 (+26.3%), from €24,113 to €30,459
- Taxes +€2,009
up €2,009 (+42.5%), from €4,733 to €6,743
- Financial charges +€305
up €305 (+575%), from €53 to €358
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 | €35,300 | €65,326 | +€30,026 | +85.1% |
| Fixed assets | 21/28 | €185 | €2,900 | +€2,715 | +1,468% |
| Tangible fixed assets | 22/27 | - | €2,715 | +€2,715 | |
| Other tangible fixed assets | 26 | - | €2,715 | +€2,715 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €35,115 | €62,426 | +€27,311 | +77.8% |
| Amounts receivable within one year | 40/41 | €13,032 | €13,032 | = | 0.0% |
| Trade receivables | 40 | €12,766 | €12,766 | = | 0.0% |
| Other amounts receivable | 41 | €267 | €267 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,083 | €49,394 | +€27,311 | +124% |
| Total equity and liabilities | 10/49 | €35,300 | €65,326 | +€30,026 | +85.1% |
| Equity | 10/15 | €21,186 | €44,004 | +€22,818 | +108% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,686 | €41,504 | +€22,818 | +122% |
| Amounts payable | 17/49 | €14,115 | €21,322 | +€7,208 | +51.1% |
| Amounts payable within one year | 42/48 | €13,295 | €20,442 | +€7,148 | +53.8% |
| Trade debts | 44 | €6,700 | €263 | -€6,438 | -96.1% |
| Suppliers | 440/4 | €6,700 | €263 | -€6,438 | -96.1% |
| Taxes, remuneration and social security | 45 | €2,168 | €15,099 | +€12,930 | +596% |
| Taxes | 450/3 | €2,168 | €15,099 | +€12,930 | +596% |
| Other amounts payable | 47/48 | €4,426 | €5,081 | +€655 | +14.8% |
| Accrued charges and deferred income | 492/3 | €820 | €880 | +€60 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €101 | +€101 | |
| Other operating charges | 640/8 | €641 | €440 | -€201 | -31.3% |
| Gross operating margin | 9900 | €24,113 | €30,459 | +€6,346 | +26.3% |
| Operating profit (loss) | 9901 | €23,472 | €29,918 | +€6,446 | +27.5% |
| Financial charges | 65/66B | €53 | €358 | +€305 | +575% |
| Recurring financial charges | 65 | €53 | €358 | +€305 | +575% |
| Profit (loss) for the period before taxes | 9903 | €23,419 | €29,561 | +€6,142 | +26.2% |
| Income taxes | 67/77 | €4,733 | €6,743 | +€2,009 | +42.5% |
| Profit (loss) for the period | 9904 | €18,686 | €22,818 | +€4,132 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,686 | €22,818 | +€4,132 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.