AM STRAM GRAM: 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 STRAM GRAM
Largest movements
- Cash +€6,024
up €6,024 (+40.2%), from €14,989 to €21,013
mainly Trade debts (+€11,558) and Stocks and contracts (+€5,308)
- Stocks and contracts -€5,308
down €5,308 (-9.8%), from €54,028 to €48,720
- Receivables within one year -€2,330
no longer reported in 2025 (was €2,330)
- Tangible fixed assets -€1,111
down €1,111 (-43.4%), from €2,558 to €1,447
of which Furniture and vehicles: -€693
- Profit (loss) carried forward -€16,183
down €16,183 (-75.6%), from €21,407 to €5,224
- Trade debts +€11,558
up €11,558 (+130%), from €8,861 to €20,419
- Tax, wage and social debts +€1,940
up €1,940 (+17.6%), from €11,021 to €12,961
of which Taxes: +€1,367
- Gross operating margin -€9,627
down €9,627 (-28.5%), from €33,770 to €24,143
- Depreciation -€2,806
down €2,806 (-71.6%), from €3,918 to €1,112
- Staff costs -€701
down €701 (-1.8%), from €37,910 to €37,209
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 | €75,786 | €73,101 | -€2,685 | -3.5% |
| Fixed assets | 21/28 | €3,117 | €2,006 | -€1,111 | -35.6% |
| Tangible fixed assets | 22/27 | €2,558 | €1,447 | -€1,111 | -43.4% |
| Land and buildings | 22 | €301 | €200 | -€101 | -33.6% |
| Plant, machinery and equipment | 23 | €523 | €206 | -€317 | -60.6% |
| Furniture and vehicles | 24 | €1,734 | €1,041 | -€693 | -40.0% |
| Financial fixed assets | 28 | €559 | €559 | = | 0.0% |
| Current assets | 29/58 | €72,669 | €71,095 | -€1,574 | -2.2% |
| Stocks and contracts in progress | 3 | €54,028 | €48,720 | -€5,308 | -9.8% |
| Stocks | 30/36 | €54,028 | €48,720 | -€5,308 | -9.8% |
| Amounts receivable within one year | 40/41 | €2,330 | - | -€2,330 | |
| Other amounts receivable | 41 | €2,330 | - | -€2,330 | |
| Cash at bank and in hand | 54/58 | €14,989 | €21,013 | +€6,024 | +40.2% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,362 | +€40 | +3.0% |
| Total equity and liabilities | 10/49 | €75,786 | €73,101 | -€2,685 | -3.5% |
| Equity | 10/15 | €41,625 | €25,442 | -€16,183 | -38.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,626 | €1,626 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,626 | €1,626 | = | 0.0% |
| Legal reserve | 130 | €1,626 | €1,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,407 | €5,224 | -€16,183 | -75.6% |
| Amounts payable | 17/49 | €34,161 | €47,659 | +€13,498 | +39.5% |
| Amounts payable within one year | 42/48 | €34,161 | €47,659 | +€13,498 | +39.5% |
| Trade debts | 44 | €8,861 | €20,419 | +€11,558 | +130% |
| Suppliers | 440/4 | €8,861 | €20,419 | +€11,558 | +130% |
| Taxes, remuneration and social security | 45 | €11,021 | €12,961 | +€1,940 | +17.6% |
| Taxes | 450/3 | €5,564 | €6,931 | +€1,367 | +24.6% |
| Remuneration and social security | 454/9 | €5,457 | €6,030 | +€573 | +10.5% |
| Other amounts payable | 47/48 | €14,279 | €14,279 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €37,910 | €37,209 | -€701 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,918 | €1,112 | -€2,806 | -71.6% |
| Other operating charges | 640/8 | €886 | €905 | +€19 | +2.1% |
| Gross operating margin | 9900 | €33,770 | €24,143 | -€9,627 | -28.5% |
| Operating profit (loss) | 9901 | -€8,944 | -€15,083 | -€6,139 | -68.6% |
| Financial charges | 65/66B | €1,162 | €1,026 | -€136 | -11.7% |
| Recurring financial charges | 65 | €1,073 | €958 | -€115 | -10.7% |
| Non-recurring financial charges | 66B | €89 | €68 | -€21 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,106 | -€16,109 | -€6,003 | -59.4% |
| Income taxes | 67/77 | €93 | €74 | -€19 | -20.4% |
| Profit (loss) for the period | 9904 | -€10,199 | -€16,183 | -€5,984 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,199 | -€16,183 | -€5,984 | -58.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.