A.M.T.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.T.S.
Largest movements
- Cash +€17,374
up €17,374 (+132%), from €13,129 to €30,503
mainly Net result for the year (+€36,478) and Other debts (+€23,191)
- Current investments +€15,000
up €15,000 (+150%), from €10,000 to €25,000
- Tangible fixed assets -€3,046
down €3,046 (-23.6%), from €12,902 to €9,856
of which Plant, machinery and equipment: -€2,579
- Receivables within one year +€2,550
up €2,550 (+41.3%), from €6,169 to €8,719
of which Other amounts receivable: +€1,592
- Deferred charges and accrued income +€909
up €909 (+215%), from €423 to €1,332
- Other debts +€23,191
up €23,191 (+138%), from €16,758 to €39,949
- Tax, wage and social debts +€6,915
up €6,915 (+257%), from €2,687 to €9,603
- Trade debts +€1,643
up €1,643 (+35.9%), from €4,578 to €6,221
- Advances received +€1,038
new in 2025: €1,038
- Gross operating margin +€31,388
up €31,388 (+143%), from €21,958 to €53,346
- Taxes +€8,129
up €8,129 (+154%), from €5,279 to €13,408
- Depreciation +€1,585
up €1,585 (+108%), from €1,461 to €3,046
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 | €42,623 | €75,410 | +€32,788 | +76.9% |
| Fixed assets | 21/28 | €12,902 | €9,856 | -€3,046 | -23.6% |
| Tangible fixed assets | 22/27 | €12,902 | €9,856 | -€3,046 | -23.6% |
| Plant, machinery and equipment | 23 | €11,727 | €9,147 | -€2,579 | -22.0% |
| Furniture and vehicles | 24 | €1,175 | €709 | -€467 | -39.7% |
| Current assets | 29/58 | €29,721 | €65,555 | +€35,834 | +121% |
| Amounts receivable within one year | 40/41 | €6,169 | €8,719 | +€2,550 | +41.3% |
| Trade receivables | 40 | €6,169 | €7,127 | +€958 | +15.5% |
| Other amounts receivable | 41 | - | €1,592 | +€1,592 | |
| Current investments | 50/53 | €10,000 | €25,000 | +€15,000 | +150% |
| Cash at bank and in hand | 54/58 | €13,129 | €30,503 | +€17,374 | +132% |
| Deferred charges and accrued income | 490/1 | €423 | €1,332 | +€909 | +215% |
| Total equity and liabilities | 10/49 | €42,623 | €75,410 | +€32,788 | +76.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,023 | €56,810 | +€32,788 | +136% |
| Amounts payable within one year | 42/48 | €24,023 | €56,810 | +€32,788 | +136% |
| Trade debts | 44 | €4,578 | €6,221 | +€1,643 | +35.9% |
| Suppliers | 440/4 | €4,578 | €6,221 | +€1,643 | +35.9% |
| Advances received on contracts in progress | 46 | - | €1,038 | +€1,038 | |
| Taxes, remuneration and social security | 45 | €2,687 | €9,603 | +€6,915 | +257% |
| Taxes | 450/3 | €2,687 | €9,603 | +€6,915 | +257% |
| Other amounts payable | 47/48 | €16,758 | €39,949 | +€23,191 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,461 | €3,046 | +€1,585 | +108% |
| Other operating charges | 640/8 | €968 | €520 | -€448 | -46.3% |
| Gross operating margin | 9900 | €21,958 | €53,346 | +€31,388 | +143% |
| Operating profit (loss) | 9901 | €19,529 | €49,780 | +€30,251 | +155% |
| Financial income | 75/76B | €284 | €305 | +€21 | +7.3% |
| Recurring financial income | 75 | €284 | €305 | +€21 | +7.3% |
| Financial charges | 65/66B | €112 | €198 | +€86 | +76.9% |
| Recurring financial charges | 65 | €112 | €198 | +€86 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €19,701 | €49,887 | +€30,185 | +153% |
| Income taxes | 67/77 | €5,279 | €13,408 | +€8,129 | +154% |
| Profit (loss) for the period | 9904 | €14,422 | €36,478 | +€22,056 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €14,422 | €36,478 | +€22,056 | +153% |
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 29 October 2026 via checked.be.