AMA-CLAN: 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.
AMA-CLAN
Largest movements
- Tangible fixed assets -€8,407
down €8,407 (-23.8%), from €35,388 to €26,982
of which Furniture and vehicles: -€9,261
- Cash +€3,407
up €3,407 (+324%), from €1,053 to €4,460
mainly Other debts (+€110,981) and Depreciation (+€14,461)
- Stocks and contracts +€1,155
up €1,155 (+11.0%), from €10,487 to €11,642
- Receivables within one year -€923
down €923 (-10.3%), from €8,981 to €8,058
of which Trade receivables: -€3,449
- Other debts +€110,981
new in 2025: €110,981
- Trade debts -€67,031
no longer reported in 2025 (was €67,031)
- Profit (loss) carried forward -€50,592
down €50,592 (-176%), from -€28,722 to -€79,314
- Tax, wage and social debts +€1,475
new in 2025: €1,475
- Purchases and services +€48,347
up €48,347 (+126%), from €38,275 to €86,622
- Turnover +€28,241
up €28,241 (+124%), from €22,861 to €51,102
- Gross operating margin -€20,106
down €20,106 (-130%), from -€15,415 to -€35,521
- Depreciation +€1,211
up €1,211 (+9.1%), from €13,251 to €14,461
- Other operating charges +€537
new in 2025: €537
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 | €56,308 | €51,141 | -€5,167 | -9.2% |
| Fixed assets | 21/28 | €35,388 | €26,982 | -€8,407 | -23.8% |
| Tangible fixed assets | 22/27 | €35,388 | €26,982 | -€8,407 | -23.8% |
| Plant, machinery and equipment | 23 | €15,957 | €16,811 | +€855 | +5.4% |
| Furniture and vehicles | 24 | €19,432 | €10,170 | -€9,261 | -47.7% |
| Current assets | 29/58 | €20,920 | €24,160 | +€3,239 | +15.5% |
| Stocks and contracts in progress | 3 | €10,487 | €11,642 | +€1,155 | +11.0% |
| Stocks | 30/36 | €10,487 | €11,642 | +€1,155 | +11.0% |
| Amounts receivable within one year | 40/41 | €8,981 | €8,058 | -€923 | -10.3% |
| Trade receivables | 40 | €3,449 | - | -€3,449 | |
| Other amounts receivable | 41 | €5,532 | €8,058 | +€2,527 | +45.7% |
| Cash at bank and in hand | 54/58 | €1,053 | €4,460 | +€3,407 | +324% |
| Deferred charges and accrued income | 490/1 | €400 | - | -€400 | |
| Total equity and liabilities | 10/49 | €56,308 | €51,141 | -€5,167 | -9.2% |
| Equity | 10/15 | -€10,722 | -€61,314 | -€50,592 | -472% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,722 | -€79,314 | -€50,592 | -176% |
| Amounts payable | 17/49 | €67,031 | €112,455 | +€45,424 | +67.8% |
| Amounts payable within one year | 42/48 | €67,031 | €112,455 | +€45,424 | +67.8% |
| Trade debts | 44 | €67,031 | - | -€67,031 | |
| Suppliers | 440/4 | €67,031 | - | -€67,031 | |
| Taxes, remuneration and social security | 45 | - | €1,475 | +€1,475 | |
| Taxes | 450/3 | - | €1,475 | +€1,475 | |
| Other amounts payable | 47/48 | - | €110,981 | +€110,981 | |
| Turnover | 70 | €22,861 | €51,102 | +€28,241 | +124% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,275 | €86,622 | +€48,347 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,251 | €14,461 | +€1,211 | +9.1% |
| Other operating charges | 640/8 | - | €537 | +€537 | |
| Gross operating margin | 9900 | -€15,415 | -€35,521 | -€20,106 | -130% |
| Operating profit (loss) | 9901 | -€28,665 | -€50,520 | -€21,854 | -76.2% |
| Financial charges | 65/66B | €57 | €72 | +€15 | +26.2% |
| Recurring financial charges | 65 | €57 | €72 | +€15 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,722 | -€50,592 | -€21,869 | -76.1% |
| Profit (loss) for the period | 9904 | -€28,722 | -€50,592 | -€21,869 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,722 | -€50,592 | -€21,869 | -76.1% |
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 31 October 2026 via checked.be.