A.M.S. TEX: 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. TEX
Largest movements
- Receivables within one year -€522,673
down €522,673 (-82.9%), from €630,620 to €107,947
of which Trade receivables: -€521,198
- Receivables after one year +€55,000
new in 2025: €55,000
- Tangible fixed assets -€28,927
down €28,927 (-22.4%), from €128,880 to €99,953
of which Furniture and vehicles: -€29,336
- Cash -€14,306
down €14,306 (-89.9%), from €15,919 to €1,613
mainly Trade debts (-€509,014) and Receivables after one year (-€55,000)
- Trade debts -€509,014
down €509,014 (-69.2%), from €735,063 to €226,048
- Debts after one year -€18,938
down €18,938 (-23.9%), from €79,317 to €60,379
- Financial income +€95,416
up €95,416 (+22,868%), from €417 to €95,833
of which Non-recurring financial income: +€94,246
- Gross operating margin -€92,497
down €92,497, from €68,040 to -€24,457
- Staff costs -€13,395
down €13,395 (-36.7%), from €36,533 to €23,138
- Depreciation +€11,112
up €11,112 (+58.5%), from €18,995 to €30,108
- Financial charges +€4,143
up €4,143 (+96.5%), from €4,295 to €8,438
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 | €973,653 | €457,440 | -€516,213 | -53.0% |
| Fixed assets | 21/28 | €128,880 | €99,953 | -€28,927 | -22.4% |
| Tangible fixed assets | 22/27 | €128,880 | €99,953 | -€28,927 | -22.4% |
| Plant, machinery and equipment | 23 | €1,600 | €2,009 | +€409 | +25.5% |
| Furniture and vehicles | 24 | €127,279 | €97,944 | -€29,336 | -23.0% |
| Current assets | 29/58 | €844,773 | €357,487 | -€487,286 | -57.7% |
| Amounts receivable after more than one year | 29 | - | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | - | €55,000 | +€55,000 | |
| Stocks and contracts in progress | 3 | €194,201 | €188,757 | -€5,443 | -2.8% |
| Stocks | 30/36 | €194,201 | €188,757 | -€5,443 | -2.8% |
| Amounts receivable within one year | 40/41 | €630,620 | €107,947 | -€522,673 | -82.9% |
| Trade receivables | 40 | €614,405 | €93,207 | -€521,198 | -84.8% |
| Other amounts receivable | 41 | €16,215 | €14,739 | -€1,476 | -9.1% |
| Cash at bank and in hand | 54/58 | €15,919 | €1,613 | -€14,306 | -89.9% |
| Deferred charges and accrued income | 490/1 | €4,034 | €4,170 | +€136 | +3.4% |
| Total equity and liabilities | 10/49 | €973,653 | €457,440 | -€516,213 | -53.0% |
| Equity | 10/15 | €134,687 | €139,860 | +€5,173 | +3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,448 | €28,621 | +€5,173 | +22.1% |
| Distributable reserves | 133 | €23,448 | €28,621 | +€5,173 | +22.1% |
| Profit (loss) carried forward | 14 | €92,640 | €92,640 | = | 0.0% |
| Amounts payable | 17/49 | €838,966 | €317,580 | -€521,386 | -62.1% |
| Amounts payable after more than one year | 17 | €79,317 | €60,379 | -€18,938 | -23.9% |
| Financial debts | 170/4 | €79,317 | €60,379 | -€18,938 | -23.9% |
| Amounts payable within one year | 42/48 | €759,649 | €257,201 | -€502,448 | -66.1% |
| Current portion of amounts payable after more than one year | 42 | €17,818 | €18,938 | +€1,121 | +6.3% |
| Trade debts | 44 | €735,063 | €226,048 | -€509,014 | -69.2% |
| Suppliers | 440/4 | €735,063 | €226,048 | -€509,014 | -69.2% |
| Taxes, remuneration and social security | 45 | €6,768 | €12,214 | +€5,446 | +80.5% |
| Taxes | 450/3 | €1,047 | - | -€1,047 | |
| Remuneration and social security | 454/9 | €5,721 | €12,214 | +€6,493 | +113% |
| Non-recurring operating income | 76A | €16,116 | - | -€16,116 | |
| Remuneration, social security and pensions | 62 | €36,533 | €23,138 | -€13,395 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,995 | €30,108 | +€11,112 | +58.5% |
| Other operating charges | 640/8 | €1,365 | €1,586 | +€220 | +16.1% |
| Gross operating margin | 9900 | €68,040 | -€24,457 | -€92,497 | |
| Operating profit (loss) | 9901 | €11,146 | -€79,288 | -€90,434 | |
| Financial income | 75/76B | €417 | €95,833 | +€95,416 | +22,868% |
| Recurring financial income | 75 | €417 | €1,587 | +€1,170 | +280% |
| Non-recurring financial income | 76B | - | €94,246 | +€94,246 | |
| Financial charges | 65/66B | €4,295 | €8,438 | +€4,143 | +96.5% |
| Recurring financial charges | 65 | €4,295 | €8,438 | +€4,143 | +96.5% |
| Profit (loss) for the period before taxes | 9903 | €7,268 | €8,107 | +€839 | +11.5% |
| Income taxes | 67/77 | €1,047 | €2,934 | +€1,887 | +180% |
| Profit (loss) for the period | 9904 | €6,221 | €5,173 | -€1,048 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,221 | €5,173 | -€1,048 | -16.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.