A.M.S. BAR: 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. BAR
Largest movements
- Receivables within one year +€5,966
up €5,966 (+104%), from €5,747 to €11,713
of which Trade receivables: +€6,306
- Tangible fixed assets -€4,000
down €4,000 (-31.6%), from €12,667 to €8,667
- Cash +€1,471
up €1,471 (+1,481%), from €99 to €1,570
mainly Tax, wage and social debts (+€4,018) and Depreciation (+€4,000)
- Deferred charges and accrued income +€666
new in 2025: €666
- Tax, wage and social debts +€4,018
new in 2025: €4,018
- Profit (loss) carried forward +€2,570
up €2,570 (+44.5%), from -€5,777 to -€3,207
- Trade debts -€2,380
down €2,380 (-65.9%), from €3,613 to €1,232
- Other debts -€305
down €305 (-93.0%), from €328 to €23
- Gross operating margin +€10,671
up €10,671, from -€3,896 to €6,775
- Taxes -€892
no longer reported in 2025 (was €892)
- Staff costs -€190
no longer reported in 2025 (was €190)
- Other operating charges -€173
down €173 (-54.4%), from €318 to €145
- Financial charges -€83
down €83 (-57.9%), from €143 to €60
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 | €23,163 | €27,066 | +€3,903 | +16.9% |
| Fixed assets | 21/28 | €16,667 | €12,667 | -€4,000 | -24.0% |
| Tangible fixed assets | 22/27 | €12,667 | €8,667 | -€4,000 | -31.6% |
| Furniture and vehicles | 24 | €12,667 | €8,667 | -€4,000 | -31.6% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €6,496 | €14,400 | +€7,903 | +122% |
| Stocks and contracts in progress | 3 | €650 | €450 | -€200 | -30.8% |
| Stocks | 30/36 | €650 | €450 | -€200 | -30.8% |
| Amounts receivable within one year | 40/41 | €5,747 | €11,713 | +€5,966 | +104% |
| Trade receivables | 40 | €5,386 | €11,692 | +€6,306 | +117% |
| Other amounts receivable | 41 | €361 | €21 | -€340 | -94.1% |
| Cash at bank and in hand | 54/58 | €99 | €1,570 | +€1,471 | +1,481% |
| Deferred charges and accrued income | 490/1 | - | €666 | +€666 | |
| Total equity and liabilities | 10/49 | €23,163 | €27,066 | +€3,903 | +16.9% |
| Equity | 10/15 | €19,223 | €21,793 | +€2,570 | +13.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,777 | -€3,207 | +€2,570 | +44.5% |
| Amounts payable | 17/49 | €3,940 | €5,273 | +€1,333 | +33.8% |
| Amounts payable within one year | 42/48 | €3,940 | €5,273 | +€1,333 | +33.8% |
| Trade debts | 44 | €3,613 | €1,232 | -€2,380 | -65.9% |
| Suppliers | 440/4 | €3,613 | €1,232 | -€2,380 | -65.9% |
| Taxes, remuneration and social security | 45 | - | €4,018 | +€4,018 | |
| Taxes | 450/3 | - | €4,018 | +€4,018 | |
| Other amounts payable | 47/48 | €328 | €23 | -€305 | -93.0% |
| Remuneration, social security and pensions | 62 | €190 | - | -€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | €4,000 | = | 0.0% |
| Other operating charges | 640/8 | €318 | €145 | -€173 | -54.4% |
| Gross operating margin | 9900 | -€3,896 | €6,775 | +€10,671 | |
| Operating profit (loss) | 9901 | -€8,404 | €2,630 | +€11,034 | |
| Financial charges | 65/66B | €143 | €60 | -€83 | -57.9% |
| Recurring financial charges | 65 | €143 | €60 | -€83 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,547 | €2,570 | +€11,117 | |
| Income taxes | 67/77 | €892 | - | -€892 | |
| Profit (loss) for the period | 9904 | -€9,439 | €2,570 | +€12,009 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,439 | €2,570 | +€12,009 |
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 23 October 2026 via checked.be.