A & M TRANS: 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 TRANS
Largest movements
- Receivables within one year +€14,664
up €14,664 (+48.4%), from €30,307 to €44,971
of which Other amounts receivable: +€10,233
- Cash -€9,051
down €9,051 (-45.1%), from €20,053 to €11,001
mainly Other debts (-€20,000) and Receivables within one year (-€14,664)
- Deferred charges and accrued income +€3,015
up €3,015 (+1,933%), from €156 to €3,171
- Debts after one year +€20,000
new in 2025: €20,000
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Profit (loss) carried forward +€5,200
up €5,200 (+26.7%), from €19,492 to €24,692
- Tax, wage and social debts +€3,134
up €3,134 (+22.0%), from €14,236 to €17,370
of which Taxes: +€5,400
- Accrued charges and deferred income +€1,650
new in 2025: €1,650
- Other operating charges +€13,218
up €13,218 (+723%), from €1,827 to €15,046
- Gross operating margin -€4,937
down €4,937 (-10.6%), from €46,780 to €41,843
- Financial charges +€4,829
up €4,829 (+6,899%), from €70 to €4,899
- Depreciation +€836
up €836 (+176%), from €475 to €1,311
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 | €62,220 | €70,737 | +€8,516 | +13.7% |
| Fixed assets | 21/28 | €11,705 | €11,593 | -€111 | -1.0% |
| Tangible fixed assets | 22/27 | €2,705 | €2,593 | -€111 | -4.1% |
| Furniture and vehicles | 24 | €2,705 | €2,593 | -€111 | -4.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €50,515 | €59,143 | +€8,628 | +17.1% |
| Amounts receivable within one year | 40/41 | €30,307 | €44,971 | +€14,664 | +48.4% |
| Trade receivables | 40 | €21,679 | €26,111 | +€4,432 | +20.4% |
| Other amounts receivable | 41 | €8,627 | €18,860 | +€10,233 | +119% |
| Cash at bank and in hand | 54/58 | €20,053 | €11,001 | -€9,051 | -45.1% |
| Deferred charges and accrued income | 490/1 | €156 | €3,171 | +€3,015 | +1,933% |
| Total equity and liabilities | 10/49 | €62,220 | €70,737 | +€8,516 | +13.7% |
| Equity | 10/15 | €22,492 | €27,692 | +€5,200 | +23.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,492 | €24,692 | +€5,200 | +26.7% |
| Amounts payable | 17/49 | €39,728 | €43,045 | +€3,317 | +8.3% |
| Amounts payable after more than one year | 17 | - | €20,000 | +€20,000 | |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €39,728 | €21,395 | -€18,333 | -46.1% |
| Trade debts | 44 | €5,493 | €4,025 | -€1,468 | -26.7% |
| Suppliers | 440/4 | €5,493 | €4,025 | -€1,468 | -26.7% |
| Taxes, remuneration and social security | 45 | €14,236 | €17,370 | +€3,134 | +22.0% |
| Taxes | 450/3 | €5,000 | €10,400 | +€5,400 | +108% |
| Remuneration and social security | 454/9 | €9,236 | €6,970 | -€2,266 | -24.5% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €1,311 | +€836 | +176% |
| Other operating charges | 640/8 | €1,827 | €15,046 | +€13,218 | +723% |
| Gross operating margin | 9900 | €46,780 | €41,843 | -€4,937 | -10.6% |
| Operating profit (loss) | 9901 | €44,477 | €25,487 | -€18,991 | -42.7% |
| Financial income | 75/76B | €85 | €13 | -€72 | -85.2% |
| Recurring financial income | 75 | €85 | €13 | -€72 | -85.2% |
| Financial charges | 65/66B | €70 | €4,899 | +€4,829 | +6,899% |
| Recurring financial charges | 65 | €70 | €4,899 | +€4,829 | +6,899% |
| Profit (loss) for the period before taxes | 9903 | €44,492 | €20,600 | -€23,892 | -53.7% |
| Income taxes | 67/77 | €5,000 | €5,400 | +€400 | +8.0% |
| Profit (loss) for the period | 9904 | €39,492 | €15,200 | -€24,292 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,492 | €15,200 | -€24,292 | -61.5% |
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 21 October 2026 via checked.be.