AM Consultancy: 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 Consultancy
Largest movements
- Receivables within one year -€8,586
down €8,586 (-58.6%), from €14,648 to €6,062
of which Other amounts receivable: -€6,318
- Other debts -€16,309
down €16,309 (-93.8%), from €17,382 to €1,073
- Reserves +€11,353
up €11,353 (+7.6%), from €150,021 to €161,374
- Tax, wage and social debts -€3,899
down €3,899 (-32.3%), from €12,086 to €8,187
of which Taxes: -€2,786
- Gross operating margin -€89,508
down €89,508 (-82.8%), from €108,066 to €18,558
- Taxes -€16,727
down €16,727 (-72.8%), from €22,969 to €6,242
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.
Cash bridge derived
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 | €181,988 | €173,539 | -€8,450 | -4.6% |
| Current assets | 29/58 | €181,988 | €173,539 | -€8,450 | -4.6% |
| Amounts receivable within one year | 40/41 | €14,648 | €6,062 | -€8,586 | -58.6% |
| Trade receivables | 40 | €7,499 | €5,231 | -€2,268 | -30.2% |
| Other amounts receivable | 41 | €7,149 | €831 | -€6,318 | -88.4% |
| Cash at bank and in hand | 54/58 | €167,340 | €167,476 | +€136 | +0.1% |
| Total equity and liabilities | 10/49 | €181,988 | €173,539 | -€8,450 | -4.6% |
| Equity | 10/15 | €152,521 | €163,874 | +€11,353 | +7.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €150,021 | €161,374 | +€11,353 | +7.6% |
| Distributable reserves | 133 | €150,021 | €161,374 | +€11,353 | +7.6% |
| Amounts payable | 17/49 | €29,467 | €9,665 | -€19,803 | -67.2% |
| Amounts payable within one year | 42/48 | €29,467 | €9,665 | -€19,803 | -67.2% |
| Trade debts | 44 | - | €405 | +€405 | |
| Suppliers | 440/4 | - | €405 | +€405 | |
| Taxes, remuneration and social security | 45 | €12,086 | €8,187 | -€3,899 | -32.3% |
| Taxes | 450/3 | €9,027 | €6,242 | -€2,786 | -30.9% |
| Remuneration and social security | 454/9 | €3,058 | €1,945 | -€1,113 | -36.4% |
| Other amounts payable | 47/48 | €17,382 | €1,073 | -€16,309 | -93.8% |
| Other operating charges | 640/8 | €1,230 | €391 | -€839 | -68.2% |
| Gross operating margin | 9900 | €108,066 | €18,558 | -€89,508 | -82.8% |
| Operating profit (loss) | 9901 | €106,835 | €18,167 | -€88,668 | -83.0% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €1,456 | €572 | -€884 | -60.7% |
| Recurring financial charges | 65 | €1,456 | €572 | -€884 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €105,391 | €17,594 | -€87,797 | -83.3% |
| Income taxes | 67/77 | €22,969 | €6,242 | -€16,727 | -72.8% |
| Profit (loss) for the period | 9904 | €82,422 | €11,353 | -€71,070 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,422 | €11,353 | -€71,070 | -86.2% |
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 10 October 2026 via checked.be.