AAM SERVICES: 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.
AAM SERVICES
Largest movements
- Tangible fixed assets -€11,086
down €11,086 (-15.0%), from €73,701 to €62,615
of which Leasing and similar rights: -€11,210
- Receivables within one year -€10,220
down €10,220 (-17.1%), from €59,906 to €49,686
of which Trade receivables: -€9,102
- Cash -€9,928
no longer reported in 2025 (was €9,928)
mainly Net result for the year (-€19,949) and Debts after one year (-€12,808)
- Profit (loss) carried forward -€19,949
down €19,949 (-1490.3%), from -€1,339 to -€21,288
- Debts after one year -€12,808
down €12,808 (-14.2%), from €89,944 to €77,136
of which Financial debts: -€12,808
- Tax, wage and social debts -€3,452
down €3,452 (-7.5%), from €45,892 to €42,440
of which Remuneration and social security: -€2,476
- Short-term financial debts +€2,720
new in 2025: €2,720
- Gross operating margin -€17,997
down €17,997 (-19.7%), from €91,373 to €73,377
- Staff costs +€16,702
up €16,702 (+29.0%), from €57,590 to €74,292
- Taxes -€3,890
down €3,890 (-87.1%), from €4,467 to €577
- Financial charges -€1,756
down €1,756 (-21.9%), from €8,028 to €6,273
of which Non-recurring financial charges: -€1,196
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 | €167,636 | €136,339 | -€31,297 | -18.7% |
| Fixed assets | 21/28 | €97,623 | €86,400 | -€11,223 | -11.5% |
| Intangible fixed assets | 21 | €137 | - | -€137 | |
| Tangible fixed assets | 22/27 | €73,701 | €62,615 | -€11,086 | -15.0% |
| Land and buildings | 22 | €25,250 | €25,050 | -€200 | -0.8% |
| Plant, machinery and equipment | 23 | - | €356 | +€356 | |
| Furniture and vehicles | 24 | €391 | €359 | -€33 | -8.3% |
| Leasing and similar rights | 25 | €48,060 | €36,850 | -€11,210 | -23.3% |
| Financial fixed assets | 28 | €23,785 | €23,785 | = | 0.0% |
| Current assets | 29/58 | €70,013 | €49,939 | -€20,074 | -28.7% |
| Amounts receivable within one year | 40/41 | €59,906 | €49,686 | -€10,220 | -17.1% |
| Trade receivables | 40 | €41,033 | €31,931 | -€9,102 | -22.2% |
| Other amounts receivable | 41 | €18,873 | €17,755 | -€1,118 | -5.9% |
| Cash at bank and in hand | 54/58 | €9,928 | - | -€9,928 | |
| Deferred charges and accrued income | 490/1 | €179 | €253 | +€74 | +41.4% |
| Total equity and liabilities | 10/49 | €167,636 | €136,339 | -€31,297 | -18.7% |
| Equity | 10/15 | €12,921 | -€7,028 | -€19,949 | |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Contributions outside capital | 11 | €14,260 | €14,260 | = | 0.0% |
| Other | 1109/19 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,339 | -€21,288 | -€19,949 | -1490.3% |
| Amounts payable | 17/49 | €154,714 | €143,366 | -€11,348 | -7.3% |
| Amounts payable after more than one year | 17 | €89,944 | €77,136 | -€12,808 | -14.2% |
| Financial debts | 170/4 | €77,650 | €64,842 | -€12,808 | -16.5% |
| Other amounts payable | 178/9 | €12,294 | €12,294 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64,770 | €66,231 | +€1,460 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €12,166 | €12,808 | +€642 | +5.3% |
| Financial debts | 43 | - | €2,720 | +€2,720 | |
| Credit institutions | 430/8 | - | €2,720 | +€2,720 | |
| Trade debts | 44 | €6,515 | €8,066 | +€1,551 | +23.8% |
| Suppliers | 440/4 | €6,515 | €8,066 | +€1,551 | +23.8% |
| Taxes, remuneration and social security | 45 | €45,892 | €42,440 | -€3,452 | -7.5% |
| Taxes | 450/3 | €36,508 | €35,533 | -€976 | -2.7% |
| Remuneration and social security | 454/9 | €9,383 | €6,907 | -€2,476 | -26.4% |
| Other amounts payable | 47/48 | €197 | €197 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €57,590 | €74,292 | +€16,702 | +29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,341 | €11,871 | -€470 | -3.8% |
| Other operating charges | 640/8 | €1,463 | €1,431 | -€32 | -2.2% |
| Gross operating margin | 9900 | €91,373 | €73,377 | -€17,997 | -19.7% |
| Operating profit (loss) | 9901 | €19,979 | -€14,218 | -€34,196 | |
| Financial income | 75/76B | €1,321 | €1,119 | -€202 | -15.3% |
| Recurring financial income | 75 | €491 | €1,069 | +€577 | +117.4% |
| Non-recurring financial income | 76B | €829 | €50 | -€779 | -94.0% |
| Financial charges | 65/66B | €8,028 | €6,273 | -€1,756 | -21.9% |
| Recurring financial charges | 65 | €5,571 | €5,011 | -€560 | -10.1% |
| Non-recurring financial charges | 66B | €2,458 | €1,262 | -€1,196 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €13,271 | -€19,372 | -€32,642 | |
| Income taxes | 67/77 | €4,467 | €577 | -€3,890 | -87.1% |
| Profit (loss) for the period | 9904 | €8,804 | -€19,949 | -€28,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,804 | -€19,949 | -€28,753 |
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 9 October 2026 via checked.be.