AM-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.
AM-consult
Largest movements
- Cash +€40,305
up €40,305 (+384%), from €10,495 to €50,800
mainly Net result for the year (+€36,509) and Tax, wage and social debts (+€11,979)
- Receivables within one year +€13,610
up €13,610 (+93.3%), from €14,587 to €28,197
of which Trade receivables: +€10,415
- Tangible fixed assets -€2,200
down €2,200 (-36.0%), from €6,102 to €3,903
- Deferred charges and accrued income +€1,617
up €1,617 (+792%), from €204 to €1,822
- Profit (loss) carried forward +€35,650
up €35,650 (+223%), from €15,981 to €51,631
- Tax, wage and social debts +€11,979
up €11,979 (+106%), from €11,262 to €23,242
- Trade debts +€5,863
up €5,863 (+512%), from €1,145 to €7,008
- Gross operating margin +€26,206
up €26,206 (+97.8%), from €26,804 to €53,011
- Taxes +€4,462
up €4,462 (+79.4%), from €5,620 to €10,081
- Financial charges +€1,075
up €1,075 (+35.8%), from €3,006 to €4,081
- Financial income -€638
down €638 (-70.5%), from €906 to €267
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 | €31,389 | €84,881 | +€53,492 | +170% |
| Fixed assets | 21/28 | €6,102 | €4,062 | -€2,041 | -33.4% |
| Tangible fixed assets | 22/27 | €6,102 | €3,903 | -€2,200 | -36.0% |
| Plant, machinery and equipment | 23 | €6,102 | €3,903 | -€2,200 | -36.0% |
| Financial fixed assets | 28 | - | €159 | +€159 | |
| Current assets | 29/58 | €25,287 | €80,819 | +€55,533 | +220% |
| Amounts receivable within one year | 40/41 | €14,587 | €28,197 | +€13,610 | +93.3% |
| Trade receivables | 40 | €12,883 | €23,297 | +€10,415 | +80.8% |
| Other amounts receivable | 41 | €1,704 | €4,900 | +€3,196 | +187% |
| Cash at bank and in hand | 54/58 | €10,495 | €50,800 | +€40,305 | +384% |
| Deferred charges and accrued income | 490/1 | €204 | €1,822 | +€1,617 | +792% |
| Total equity and liabilities | 10/49 | €31,389 | €84,881 | +€53,492 | +170% |
| Equity | 10/15 | €18,981 | €54,631 | +€35,650 | +188% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,981 | €51,631 | +€35,650 | +223% |
| Amounts payable | 17/49 | €12,408 | €30,250 | +€17,842 | +144% |
| Amounts payable within one year | 42/48 | €12,408 | €30,250 | +€17,842 | +144% |
| Trade debts | 44 | €1,145 | €7,008 | +€5,863 | +512% |
| Suppliers | 440/4 | €1,145 | €7,008 | +€5,863 | +512% |
| Taxes, remuneration and social security | 45 | €11,262 | €23,242 | +€11,979 | +106% |
| Taxes | 450/3 | €11,262 | €23,242 | +€11,979 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,797 | €2,200 | +€403 | +22.4% |
| Other operating charges | 640/8 | €473 | €407 | -€66 | -14.0% |
| Gross operating margin | 9900 | €26,804 | €53,011 | +€26,206 | +97.8% |
| Operating profit (loss) | 9901 | €24,534 | €50,404 | +€25,869 | +105% |
| Financial income | 75/76B | €906 | €267 | -€638 | -70.5% |
| Recurring financial income | 75 | €906 | €267 | -€638 | -70.5% |
| Financial charges | 65/66B | €3,006 | €4,081 | +€1,075 | +35.8% |
| Recurring financial charges | 65 | €3,006 | €4,081 | +€1,075 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €22,434 | €46,590 | +€24,156 | +108% |
| Income taxes | 67/77 | €5,620 | €10,081 | +€4,462 | +79.4% |
| Profit (loss) for the period | 9904 | €16,814 | €36,509 | +€19,695 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €16,814 | €36,509 | +€19,695 | +117% |
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 15 October 2026 via checked.be.