AHM CONSULT: 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.
AHM CONSULT
Largest movements
- Receivables after one year +€30,412
up €30,412 (+395%), from €7,694 to €38,105
- Receivables within one year -€14,747
down €14,747 (-94.8%), from €15,564 to €817
of which Trade receivables: -€15,553
- Tangible fixed assets -€9,312
down €9,312 (-28.4%), from €32,734 to €23,422
of which Furniture and vehicles: -€11,675
- Other debts +€66,500
new in 2025: €66,500
- Reserves -€62,095
down €62,095 (-20.3%), from €305,300 to €243,205
- Gross operating margin -€62,917
down €62,917 (-82.3%), from €76,474 to €13,557
- Taxes -€16,356
down €16,356 (-84.1%), from €19,448 to €3,092
- Financial income +€7,798
up €7,798 (+170%), from €4,580 to €12,378
of which Non-recurring financial income: +€9,215
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 | €322,798 | €330,344 | +€7,545 | +2.3% |
| Fixed assets | 21/28 | €32,734 | €23,422 | -€9,312 | -28.4% |
| Tangible fixed assets | 22/27 | €32,734 | €23,422 | -€9,312 | -28.4% |
| Plant, machinery and equipment | 23 | €1,714 | €4,745 | +€3,031 | +177% |
| Furniture and vehicles | 24 | €28,431 | €16,755 | -€11,675 | -41.1% |
| Other tangible fixed assets | 26 | €2,589 | €1,921 | -€668 | -25.8% |
| Current assets | 29/58 | €290,064 | €306,922 | +€16,858 | +5.8% |
| Amounts receivable after more than one year | 29 | €7,694 | €38,105 | +€30,412 | +395% |
| Other amounts receivable | 291 | €7,694 | €38,105 | +€30,412 | +395% |
| Amounts receivable within one year | 40/41 | €15,564 | €817 | -€14,747 | -94.8% |
| Trade receivables | 40 | €15,553 | - | -€15,553 | |
| Other amounts receivable | 41 | €11 | €817 | +€806 | +7,635% |
| Cash at bank and in hand | 54/58 | €266,641 | €267,608 | +€967 | +0.4% |
| Deferred charges and accrued income | 490/1 | €166 | €393 | +€226 | +136% |
| Total equity and liabilities | 10/49 | €322,798 | €330,344 | +€7,545 | +2.3% |
| Equity | 10/15 | €307,000 | €244,906 | -€62,095 | -20.2% |
| Contributions | 10/11 | €1,010 | €1,010 | = | 0.0% |
| Reserves | 13 | €305,300 | €243,205 | -€62,095 | -20.3% |
| Distributable reserves | 133 | €305,300 | €243,205 | -€62,095 | -20.3% |
| Profit (loss) carried forward | 14 | €690 | €690 | = | 0.0% |
| Amounts payable | 17/49 | €15,798 | €85,438 | +€69,640 | +441% |
| Amounts payable within one year | 42/48 | €15,798 | €85,438 | +€69,640 | +441% |
| Trade debts | 44 | €2,605 | €5,547 | +€2,942 | +113% |
| Suppliers | 440/4 | €2,605 | €5,547 | +€2,942 | +113% |
| Taxes, remuneration and social security | 45 | €13,193 | €13,392 | +€199 | +1.5% |
| Taxes | 450/3 | €13,193 | €13,392 | +€199 | +1.5% |
| Other amounts payable | 47/48 | - | €66,500 | +€66,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,796 | €13,812 | +€15 | +0.1% |
| Other operating charges | 640/8 | €894 | €905 | +€11 | +1.2% |
| Gross operating margin | 9900 | €76,474 | €13,557 | -€62,917 | -82.3% |
| Operating profit (loss) | 9901 | €61,784 | -€1,159 | -€62,943 | |
| Financial income | 75/76B | €4,580 | €12,378 | +€7,798 | +170% |
| Recurring financial income | 75 | €4,580 | €3,163 | -€1,417 | -30.9% |
| Non-recurring financial income | 76B | - | €9,215 | +€9,215 | |
| Financial charges | 65/66B | €262 | €222 | -€40 | -15.2% |
| Recurring financial charges | 65 | €262 | €222 | -€40 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €66,102 | €10,997 | -€55,105 | -83.4% |
| Income taxes | 67/77 | €19,448 | €3,092 | -€16,356 | -84.1% |
| Profit (loss) for the period | 9904 | €46,655 | €7,905 | -€38,749 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,655 | €7,905 | -€38,749 | -83.1% |
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 14 October 2026 via checked.be.