AM Concept Car: 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 Concept Car
Largest movements
- Deferred charges and accrued income +€47,517
up €47,517 (+4,848%), from €980 to €48,497
- Stocks and contracts +€30,280
up €30,280 (+13.6%), from €222,061 to €252,341
- Receivables within one year -€23,360
down €23,360 (-14.5%), from €160,919 to €137,559
of which Trade receivables: -€12,504
- Cash -€4,641
down €4,641 (-59.4%), from €7,808 to €3,167
mainly Net result for the year (-€521,751) and Deferred charges and accrued income (-€47,517)
- Profit (loss) carried forward -€521,751
down €521,751 (-15,265%), from -€3,418 to -€525,169
- Tax, wage and social debts +€443,460
up €443,460 (+11,239%), from €3,946 to €447,406
- Trade debts +€148,157
up €148,157 (+72.1%), from €205,536 to €353,693
- Advances received -€33,850
down €33,850 (-38.2%), from €88,500 to €54,650
- Other debts +€13,597
up €13,597 (+14.8%), from €91,662 to €105,259
- Other operating charges +€476,014
up €476,014 (+83,791%), from €568 to €476,582
- Gross operating margin -€42,291
down €42,291, from €23,467 to -€18,824
- Financial charges +€25,004
up €25,004 (+2,159%), from €1,158 to €26,162
- Taxes -€3,970
no longer reported in 2025 (was €3,970)
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 | €392,425 | €442,039 | +€49,614 | +12.6% |
| Fixed assets | 21/28 | €657 | €475 | -€182 | -27.7% |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Financial fixed assets | 28 | €475 | €475 | = | 0.0% |
| Current assets | 29/58 | €391,768 | €441,564 | +€49,796 | +12.7% |
| Stocks and contracts in progress | 3 | €222,061 | €252,341 | +€30,280 | +13.6% |
| Stocks | 30/36 | €222,061 | €252,341 | +€30,280 | +13.6% |
| Amounts receivable within one year | 40/41 | €160,919 | €137,559 | -€23,360 | -14.5% |
| Trade receivables | 40 | €141,179 | €128,675 | -€12,504 | -8.9% |
| Other amounts receivable | 41 | €19,740 | €8,884 | -€10,856 | -55.0% |
| Cash at bank and in hand | 54/58 | €7,808 | €3,167 | -€4,641 | -59.4% |
| Deferred charges and accrued income | 490/1 | €980 | €48,497 | +€47,517 | +4,848% |
| Total equity and liabilities | 10/49 | €392,425 | €442,039 | +€49,614 | +12.6% |
| Equity | 10/15 | €2,782 | -€518,969 | -€521,751 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,418 | -€525,169 | -€521,751 | -15,265% |
| Amounts payable | 17/49 | €389,643 | €961,008 | +€571,365 | +147% |
| Amounts payable within one year | 42/48 | €389,643 | €961,008 | +€571,365 | +147% |
| Trade debts | 44 | €205,536 | €353,693 | +€148,157 | +72.1% |
| Suppliers | 440/4 | €205,536 | €353,693 | +€148,157 | +72.1% |
| Advances received on contracts in progress | 46 | €88,500 | €54,650 | -€33,850 | -38.2% |
| Taxes, remuneration and social security | 45 | €3,946 | €447,406 | +€443,460 | +11,239% |
| Taxes | 450/3 | €3,946 | €447,406 | +€443,460 | +11,239% |
| Other amounts payable | 47/48 | €91,662 | €105,259 | +€13,597 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €182 | -€213 | -54.0% |
| Other operating charges | 640/8 | €568 | €476,582 | +€476,014 | +83,791% |
| Non-recurring operating charges | 66A | €16,097 | - | -€16,097 | |
| Gross operating margin | 9900 | €23,467 | -€18,824 | -€42,291 | |
| Operating profit (loss) | 9901 | €6,406 | -€495,589 | -€501,995 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €1,158 | €26,162 | +€25,004 | +2,159% |
| Recurring financial charges | 65 | €1,158 | €26,162 | +€25,004 | +2,159% |
| Profit (loss) for the period before taxes | 9903 | €5,253 | -€521,751 | -€527,004 | |
| Income taxes | 67/77 | €3,970 | - | -€3,970 | |
| Profit (loss) for the period | 9904 | €1,284 | -€521,751 | -€523,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,284 | -€521,751 | -€523,034 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.