A M Technics: what changed
Two fiscal 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 Technics
Largest movements
- Receivables after one year -€23,532
down €23,532 (-38.0%), from €62,000 to €38,468
- Tangible fixed assets -€19,267
down €19,267 (-37.7%), from €51,061 to €31,793
of which Furniture and vehicles: -€18,412
- Receivables within one year +€17,245
up €17,245 (+54.9%), from €31,431 to €48,675
of which Trade receivables: +€19,018
- Cash +€14,632
up €14,632 (+19.9%), from €73,543 to €88,175
mainly Receivables after one year (+€23,532) and Depreciation (+€19,267)
- Reserves -€10,667
down €10,667 (-5.8%), from €183,270 to €172,603
of which Distributable reserves: -€10,667
- Other debts -€8,103
down €8,103 (-50.9%), from €15,907 to €7,803
- Tax, wage and social debts +€7,003
up €7,003 (+90.4%), from €7,749 to €14,752
- Gross operating margin -€24,822
down €24,822 (-43.9%), from €56,542 to €31,721
- Taxes -€8,041
down €8,041 (-62.5%), from €12,873 to €4,832
- Financial income -€4,231
down €4,231 (-58.0%), from €7,293 to €3,062
- Other operating charges -€3,430
down €3,430 (-85.9%), from €3,993 to €563
- Write-downs +€3,291
up €3,291, from -€3,291 to €0
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.
Cash bridge derived
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 | €219,499 | €207,747 | -€11,752 | -5.4% |
| Fixed assets | 21/28 | €51,151 | €31,793 | -€19,357 | -37.8% |
| Tangible fixed assets | 22/27 | €51,061 | €31,793 | -€19,267 | -37.7% |
| Plant, machinery and equipment | 23 | €2,782 | €1,927 | -€855 | -30.7% |
| Furniture and vehicles | 24 | €48,278 | €29,866 | -€18,412 | -38.1% |
| Financial fixed assets | 28 | €90 | €0 | -€90 | -100.0% |
| Current assets | 29/58 | €168,348 | €175,953 | +€7,605 | +4.5% |
| Amounts receivable after more than one year | 29 | €62,000 | €38,468 | -€23,532 | -38.0% |
| Other amounts receivable | 291 | €62,000 | €38,468 | -€23,532 | -38.0% |
| Amounts receivable within one year | 40/41 | €31,431 | €48,675 | +€17,245 | +54.9% |
| Trade receivables | 40 | €29,304 | €48,322 | +€19,018 | +64.9% |
| Other amounts receivable | 41 | €2,127 | €353 | -€1,774 | -83.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €73,543 | €88,175 | +€14,632 | +19.9% |
| Deferred charges and accrued income | 490/1 | €1,375 | €635 | -€739 | -53.8% |
| Total equity and liabilities | 10/49 | €219,499 | €207,747 | -€11,752 | -5.4% |
| Equity | 10/15 | €195,670 | €185,003 | -€10,667 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €183,270 | €172,603 | -€10,667 | -5.8% |
| Tax-exempt reserves | 132 | €347 | €347 | = | 0.0% |
| Distributable reserves | 133 | €182,923 | €172,256 | -€10,667 | -5.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,829 | €22,744 | -€1,086 | -4.6% |
| Amounts payable within one year | 42/48 | €23,829 | €22,744 | -€1,086 | -4.6% |
| Trade debts | 44 | €174 | €188 | +€14 | +8.3% |
| Suppliers | 440/4 | €174 | €188 | +€14 | +8.3% |
| Taxes, remuneration and social security | 45 | €7,749 | €14,752 | +€7,003 | +90.4% |
| Taxes | 450/3 | €7,749 | €14,752 | +€7,003 | +90.4% |
| Other amounts payable | 47/48 | €15,907 | €7,803 | -€8,103 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,097 | €19,267 | +€170 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,291 | €0 | +€3,291 | |
| Other operating charges | 640/8 | €3,993 | €563 | -€3,430 | -85.9% |
| Gross operating margin | 9900 | €56,542 | €31,721 | -€24,822 | -43.9% |
| Operating profit (loss) | 9901 | €36,743 | €11,890 | -€24,853 | -67.6% |
| Financial income | 75/76B | €7,293 | €3,062 | -€4,231 | -58.0% |
| Recurring financial income | 75 | €7,293 | €3,062 | -€4,231 | -58.0% |
| Financial charges | 65/66B | €260 | €226 | -€35 | -13.3% |
| Recurring financial charges | 65 | €260 | €226 | -€35 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €43,775 | €14,726 | -€29,049 | -66.4% |
| Income taxes | 67/77 | €12,873 | €4,832 | -€8,041 | -62.5% |
| Profit (loss) for the period | 9904 | €30,902 | €9,894 | -€21,008 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,902 | €9,894 | -€21,008 | -68.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.