A.M.S. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Tangible fixed assets +€118,484
up €118,484 (+5,699%), from €2,079 to €120,563
of which Furniture and vehicles: +€119,524
- Receivables within one year -€63,212
down €63,212 (-31.6%), from €200,012 to €136,800
of which Trade receivables: -€41,434
- Cash +€2,912
up €2,912 (+54.8%), from €5,315 to €8,227
mainly Debts after one year (+€85,412) and Receivables within one year (+€63,212)
- Debts after one year +€85,412
new in 2025: €85,412
- Trade debts -€74,521
down €74,521 (-80.2%), from €92,928 to €18,408
- Current portion of long-term debt +€22,588
new in 2025: €22,588
- Profit (loss) carried forward +€13,999
up €13,999 (+12.9%), from €108,548 to €122,547
- Other debts +€7,582
new in 2025: €7,582
- Gross operating margin +€23,466
up €23,466 (+49.1%), from €47,796 to €71,262
- Depreciation +€14,323
up €14,323 (+586%), from €2,446 to €16,769
- Other operating charges +€8,910
up €8,910 (+500%), from €1,782 to €10,692
- Financial charges +€2,232
up €2,232 (+806%), from €277 to €2,508
- Taxes -€1,152
down €1,152 (-11.9%), from €9,709 to €8,557
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 | €215,143 | €275,519 | +€60,376 | +28.1% |
| Fixed assets | 21/28 | €2,079 | €120,563 | +€118,484 | +5,699% |
| Tangible fixed assets | 22/27 | €2,079 | €120,563 | +€118,484 | +5,699% |
| Plant, machinery and equipment | 23 | €1,914 | €874 | -€1,040 | -54.3% |
| Furniture and vehicles | 24 | €165 | €119,690 | +€119,524 | +72,307% |
| Current assets | 29/58 | €213,064 | €154,955 | -€58,108 | -27.3% |
| Amounts receivable within one year | 40/41 | €200,012 | €136,800 | -€63,212 | -31.6% |
| Trade receivables | 40 | €168,233 | €126,800 | -€41,434 | -24.6% |
| Other amounts receivable | 41 | €31,779 | €10,000 | -€21,779 | -68.5% |
| Cash at bank and in hand | 54/58 | €5,315 | €8,227 | +€2,912 | +54.8% |
| Deferred charges and accrued income | 490/1 | €7,737 | €9,928 | +€2,192 | +28.3% |
| Total equity and liabilities | 10/49 | €215,143 | €275,519 | +€60,376 | +28.1% |
| Equity | 10/15 | €113,548 | €127,547 | +€13,999 | +12.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,548 | €122,547 | +€13,999 | +12.9% |
| Amounts payable | 17/49 | €101,594 | €147,971 | +€46,377 | +45.6% |
| Amounts payable after more than one year | 17 | - | €85,412 | +€85,412 | |
| Financial debts | 170/4 | - | €85,412 | +€85,412 | |
| Amounts payable within one year | 42/48 | €101,594 | €62,559 | -€39,036 | -38.4% |
| Current portion of amounts payable after more than one year | 42 | - | €22,588 | +€22,588 | |
| Trade debts | 44 | €92,928 | €18,408 | -€74,521 | -80.2% |
| Suppliers | 440/4 | €92,928 | €18,408 | -€74,521 | -80.2% |
| Taxes, remuneration and social security | 45 | €8,666 | €13,981 | +€5,315 | +61.3% |
| Taxes | 450/3 | €8,666 | €13,981 | +€5,315 | +61.3% |
| Other amounts payable | 47/48 | - | €7,582 | +€7,582 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,446 | €16,769 | +€14,323 | +586% |
| Other operating charges | 640/8 | €1,782 | €10,692 | +€8,910 | +500% |
| Gross operating margin | 9900 | €47,796 | €71,262 | +€23,466 | +49.1% |
| Operating profit (loss) | 9901 | €43,568 | €43,801 | +€233 | +0.5% |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €277 | €2,508 | +€2,232 | +806% |
| Recurring financial charges | 65 | €277 | €2,508 | +€2,232 | +806% |
| Profit (loss) for the period before taxes | 9903 | €43,331 | €41,292 | -€2,039 | -4.7% |
| Income taxes | 67/77 | €9,709 | €8,557 | -€1,152 | -11.9% |
| Profit (loss) for the period | 9904 | €33,622 | €32,735 | -€887 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,622 | €32,735 | -€887 | -2.6% |
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 30 October 2026 via checked.be.