AM & COMPANY: 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.
AM & COMPANY
Largest movements
- Tangible fixed assets -€6,660
down €6,660 (-63.0%), from €10,576 to €3,915
of which Furniture and vehicles: -€5,660
- Receivables within one year -€3,762
no longer reported in 2025 (was €3,762)
- Cash -€907
down €907 (-98.1%), from €925 to €18
mainly Trade debts (-€13,749)
- Trade debts -€13,749
no longer reported in 2025 (was €13,749)
- Other debts +€1,277
up €1,277 (+653%), from €196 to €1,473
- Profit (loss) carried forward +€777
up €777 (+58.9%), from €1,318 to €2,095
- Tax, wage and social debts +€365
new in 2025: €365
- Turnover -€19,192
no longer reported in 2025 (was €19,192)
- Purchases and services -€15,857
no longer reported in 2025 (was €15,857)
- Other operating charges +€6,275
new in 2025: €6,275
- Gross operating margin +€4,787
up €4,787 (+144%), from €3,335 to €8,122
- Financial charges -€910
down €910 (-92.8%), from €980 to €70
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 | €15,263 | €3,933 | -€11,330 | -74.2% |
| Fixed assets | 21/28 | €10,576 | €3,915 | -€6,660 | -63.0% |
| Tangible fixed assets | 22/27 | €10,576 | €3,915 | -€6,660 | -63.0% |
| Plant, machinery and equipment | 23 | €4,915 | €3,915 | -€1,000 | -20.3% |
| Furniture and vehicles | 24 | €5,660 | - | -€5,660 | |
| Current assets | 29/58 | €4,687 | €18 | -€4,669 | -99.6% |
| Amounts receivable within one year | 40/41 | €3,762 | - | -€3,762 | |
| Trade receivables | 40 | €3,762 | - | -€3,762 | |
| Cash at bank and in hand | 54/58 | €925 | €18 | -€907 | -98.1% |
| Total equity and liabilities | 10/49 | €15,263 | €3,933 | -€11,330 | -74.2% |
| Equity | 10/15 | €1,318 | €2,095 | +€777 | +58.9% |
| Profit (loss) carried forward | 14 | €1,318 | €2,095 | +€777 | +58.9% |
| Amounts payable | 17/49 | €13,944 | €1,838 | -€12,107 | -86.8% |
| Amounts payable within one year | 42/48 | €13,944 | €1,838 | -€12,107 | -86.8% |
| Trade debts | 44 | €13,749 | - | -€13,749 | |
| Suppliers | 440/4 | €13,749 | - | -€13,749 | |
| Taxes, remuneration and social security | 45 | - | €365 | +€365 | |
| Taxes | 450/3 | - | €365 | +€365 | |
| Other amounts payable | 47/48 | €196 | €1,473 | +€1,277 | +653% |
| Turnover | 70 | €19,192 | - | -€19,192 | |
| Goods, raw materials, services and sundry goods | 60/61 | €15,857 | - | -€15,857 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €1,000 | -€36 | -3.5% |
| Other operating charges | 640/8 | - | €6,275 | +€6,275 | |
| Gross operating margin | 9900 | €3,335 | €8,122 | +€4,787 | +144% |
| Operating profit (loss) | 9901 | €2,299 | €847 | -€1,451 | -63.1% |
| Financial charges | 65/66B | €980 | €70 | -€910 | -92.8% |
| Recurring financial charges | 65 | €980 | €70 | -€910 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | €1,318 | €777 | -€541 | -41.1% |
| Profit (loss) for the period | 9904 | €1,318 | €777 | -€541 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,318 | €777 | -€541 | -41.1% |
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 31 October 2026 via checked.be.