AMA Consult: what changed
Two fiscal 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 Consult
Largest movements
- Cash +€33,662
up €33,662 (+72.6%), from €46,341 to €80,003
mainly Debts after one year (+€30,613) and Net result for the year (+€29,663)
- Tangible fixed assets +€24,336
up €24,336 (+143.3%), from €16,980 to €41,315
- Receivables within one year -€4,033
down €4,033 (-13.8%), from €29,292 to €25,259
of which Trade receivables: -€25,123
- Deferred charges and accrued income +€3,513
up €3,513 (+615.4%), from €571 to €4,084
- Debts after one year +€30,613
new in 2025: €30,613
- Profit (loss) carried forward +€29,663
up €29,663 (+85.1%), from €34,854 to €64,517
- Trade debts -€14,373
down €14,373 (-94.9%), from €15,145 to €773
- Current portion of long-term debt +€10,846
new in 2025: €10,846
- Tax, wage and social debts +€2,092
up €2,092 (+36.5%), from €5,728 to €7,820
- Other operating charges +€6,634
up €6,634 (+471.5%), from €1,407 to €8,041
- Gross operating margin +€6,146
up €6,146 (+11.9%), from €51,728 to €57,874
- Financial charges +€600
up €600 (+359.0%), from €167 to €768
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 | €94,164 | €151,642 | +€57,478 | +61.0% |
| Formation expenses | 20 | €980 | €980 | = | 0.0% |
| Fixed assets | 21/28 | €16,980 | €41,315 | +€24,336 | +143.3% |
| Tangible fixed assets | 22/27 | €16,980 | €41,315 | +€24,336 | +143.3% |
| Furniture and vehicles | 24 | €16,980 | €41,315 | +€24,336 | +143.3% |
| Current assets | 29/58 | €76,204 | €109,346 | +€33,142 | +43.5% |
| Amounts receivable within one year | 40/41 | €29,292 | €25,259 | -€4,033 | -13.8% |
| Trade receivables | 40 | €26,333 | €1,210 | -€25,123 | -95.4% |
| Other amounts receivable | 41 | €2,959 | €24,049 | +€21,090 | +712.7% |
| Cash at bank and in hand | 54/58 | €46,341 | €80,003 | +€33,662 | +72.6% |
| Deferred charges and accrued income | 490/1 | €571 | €4,084 | +€3,513 | +615.4% |
| Total equity and liabilities | 10/49 | €94,164 | €151,642 | +€57,478 | +61.0% |
| Equity | 10/15 | €71,928 | €101,591 | +€29,663 | +41.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,074 | €35,074 | = | 0.0% |
| Distributable reserves | 133 | €35,074 | €35,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,854 | €64,517 | +€29,663 | +85.1% |
| Amounts payable | 17/49 | €22,236 | €50,051 | +€27,815 | +125.1% |
| Amounts payable after more than one year | 17 | - | €30,613 | +€30,613 | |
| Financial debts | 170/4 | - | €30,613 | +€30,613 | |
| Amounts payable within one year | 42/48 | €22,236 | €19,438 | -€2,798 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €10,846 | +€10,846 | |
| Trade debts | 44 | €15,145 | €773 | -€14,373 | -94.9% |
| Suppliers | 440/4 | €15,145 | €773 | -€14,373 | -94.9% |
| Taxes, remuneration and social security | 45 | €5,728 | €7,820 | +€2,092 | +36.5% |
| Taxes | 450/3 | €5,728 | €7,820 | +€2,092 | +36.5% |
| Other amounts payable | 47/48 | €1,363 | - | -€1,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,591 | €4,777 | +€185 | +4.0% |
| Other operating charges | 640/8 | €1,407 | €8,041 | +€6,634 | +471.5% |
| Non-recurring operating charges | 66A | - | €4,045 | +€4,045 | |
| Gross operating margin | 9900 | €51,728 | €57,874 | +€6,146 | +11.9% |
| Operating profit (loss) | 9901 | €45,730 | €41,011 | -€4,719 | -10.3% |
| Financial income | 75/76B | €283 | €503 | +€220 | +77.9% |
| Recurring financial income | 75 | €283 | €503 | +€220 | +77.9% |
| Financial charges | 65/66B | €167 | €768 | +€600 | +359.0% |
| Recurring financial charges | 65 | €167 | €768 | +€600 | +359.0% |
| Profit (loss) for the period before taxes | 9903 | €45,845 | €40,747 | -€5,099 | -11.1% |
| Income taxes | 67/77 | €10,991 | €11,084 | +€93 | +0.8% |
| Profit (loss) for the period | 9904 | €34,854 | €29,663 | -€5,191 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,854 | €29,663 | -€5,191 | -14.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.