AM Consilium: 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 Consilium
Largest movements
- Cash +€13,240
up €13,240 (+346%), from €3,821 to €17,062
mainly Depreciation (+€14,108) and Net result for the year (+€13,133)
- Tangible fixed assets -€8,633
down €8,633 (-24.6%), from €35,045 to €26,413
of which Furniture and vehicles: -€9,924
- Intangible fixed assets -€4,000
down €4,000 (-29.3%), from €13,667 to €9,667
- Profit (loss) carried forward +€13,133
up €13,133 (+1,154%), from €1,138 to €14,271
- Other debts -€9,380
down €9,380 (-38.2%), from €24,535 to €15,155
- Trade debts -€1,883
down €1,883 (-100%), from €1,883 to €0
- Tax, wage and social debts -€796
down €796 (-6.5%), from €12,190 to €11,394
of which Taxes: -€796
- Depreciation +€5,711
up €5,711 (+68.0%), from €8,397 to €14,108
- Staff costs +€5,574
up €5,574 (+7.2%), from €77,805 to €83,379
- Taxes -€2,768
down €2,768 (-35.2%), from €7,861 to €5,093
- Gross operating margin +€2,730
up €2,730 (+2.4%), from €112,764 to €115,494
- Financial income -€1,609
down €1,609 (-75.5%), from €2,132 to €522
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 | €52,533 | €53,620 | +€1,087 | +2.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €48,712 | €36,079 | -€12,633 | -25.9% |
| Intangible fixed assets | 21 | €13,667 | €9,667 | -€4,000 | -29.3% |
| Tangible fixed assets | 22/27 | €35,045 | €26,413 | -€8,633 | -24.6% |
| Plant, machinery and equipment | 23 | - | €1,292 | +€1,292 | |
| Furniture and vehicles | 24 | €35,045 | €25,121 | -€9,924 | -28.3% |
| Current assets | 29/58 | €3,821 | €17,540 | +€13,719 | +359% |
| Amounts receivable within one year | 40/41 | €0 | €479 | +€479 | |
| Trade receivables | 40 | €0 | €109 | +€109 | |
| Other amounts receivable | 41 | €0 | €370 | +€370 | |
| Cash at bank and in hand | 54/58 | €3,821 | €17,062 | +€13,240 | +346% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €52,533 | €53,620 | +€1,087 | +2.1% |
| Equity | 10/15 | €13,538 | €26,671 | +€13,133 | +97.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,138 | €14,271 | +€13,133 | +1,154% |
| Amounts payable | 17/49 | €38,995 | €26,949 | -€12,047 | -30.9% |
| Amounts payable within one year | 42/48 | €38,608 | €26,549 | -€12,059 | -31.2% |
| Trade debts | 44 | €1,883 | €0 | -€1,883 | -100% |
| Suppliers | 440/4 | €1,883 | - | -€1,883 | |
| Taxes, remuneration and social security | 45 | €12,190 | €11,394 | -€796 | -6.5% |
| Taxes | 450/3 | €12,190 | €11,394 | -€796 | -6.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €24,535 | €15,155 | -€9,380 | -38.2% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €77,805 | €83,379 | +€5,574 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,397 | €14,108 | +€5,711 | +68.0% |
| Other operating charges | 640/8 | €767 | - | -€767 | |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €112,764 | €115,494 | +€2,730 | +2.4% |
| Operating profit (loss) | 9901 | €25,795 | €17,962 | -€7,832 | -30.4% |
| Financial income | 75/76B | €2,132 | €522 | -€1,609 | -75.5% |
| Recurring financial income | 75 | €2,132 | €522 | -€1,609 | -75.5% |
| Financial charges | 65/66B | €283 | €259 | -€24 | -8.4% |
| Recurring financial charges | 65 | €283 | €259 | -€24 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €27,644 | €18,226 | -€9,418 | -34.1% |
| Income taxes | 67/77 | €7,861 | €5,093 | -€2,768 | -35.2% |
| Profit (loss) for the period | 9904 | €19,783 | €13,133 | -€6,650 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,783 | €13,133 | -€6,650 | -33.6% |
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 30 October 2026 via checked.be.