AMA SISTEM: 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 SISTEM
Largest movements
- Cash +€261,119
up €261,119 (+175%), from €149,282 to €410,402
mainly Receivables within one year (+€108,047) and Other debts (+€76,602)
- Receivables within one year -€108,047
down €108,047 (-23.3%), from €462,932 to €354,885
of which Trade receivables: -€65,166
- Tangible fixed assets +€10,364
up €10,364 (+224%), from €4,628 to €14,992
of which Furniture and vehicles: +€14,588
- Other debts +€76,602
up €76,602 (+147%), from €52,099 to €128,702
- Profit (loss) carried forward +€50,198
up €50,198 (+9.7%), from €518,801 to €568,998
- Tax, wage and social debts +€25,942
up €25,942 (+272%), from €9,524 to €35,465
of which Taxes: +€30,725
- Trade debts +€15,497
up €15,497 (+130%), from €11,960 to €27,458
- Turnover +€351,702
up €351,702 (+26.6%), from €1.3m to €1.7m
- Purchases and services +€230,116
up €230,116 (+18.2%), from €1.3m to €1.5m
- Gross operating margin +€120,623
up €120,623 (+105%), from €114,433 to €235,056
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 | €617,444 | €782,069 | +€164,625 | +26.7% |
| Fixed assets | 21/28 | €4,628 | €14,992 | +€10,364 | +224% |
| Tangible fixed assets | 22/27 | €4,628 | €14,992 | +€10,364 | +224% |
| Plant, machinery and equipment | 23 | €460 | €92 | -€368 | -80.0% |
| Furniture and vehicles | 24 | €312 | €14,900 | +€14,588 | +4,668% |
| Leasing and similar rights | 25 | €3,856 | - | -€3,856 | |
| Current assets | 29/58 | €612,816 | €767,077 | +€154,261 | +25.2% |
| Amounts receivable within one year | 40/41 | €462,932 | €354,885 | -€108,047 | -23.3% |
| Trade receivables | 40 | €377,121 | €311,954 | -€65,166 | -17.3% |
| Other amounts receivable | 41 | €85,811 | €42,930 | -€42,881 | -50.0% |
| Cash at bank and in hand | 54/58 | €149,282 | €410,402 | +€261,119 | +175% |
| Deferred charges and accrued income | 490/1 | €602 | €1,791 | +€1,189 | +198% |
| Total equity and liabilities | 10/49 | €617,444 | €782,069 | +€164,625 | +26.7% |
| Equity | 10/15 | €537,401 | €587,598 | +€50,198 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €518,801 | €568,998 | +€50,198 | +9.7% |
| Amounts payable | 17/49 | €80,044 | €194,471 | +€114,428 | +143% |
| Amounts payable after more than one year | 17 | €4,118 | - | -€4,118 | |
| Financial debts | 170/4 | €4,118 | - | -€4,118 | |
| Amounts payable within one year | 42/48 | €75,925 | €194,471 | +€118,546 | +156% |
| Financial debts | 43 | €2,342 | €2,846 | +€504 | +21.5% |
| Credit institutions | 430/8 | €2,342 | €2,846 | +€504 | +21.5% |
| Trade debts | 44 | €11,960 | €27,458 | +€15,497 | +130% |
| Suppliers | 440/4 | €11,960 | €27,458 | +€15,497 | +130% |
| Taxes, remuneration and social security | 45 | €9,524 | €35,465 | +€25,942 | +272% |
| Taxes | 450/3 | €4,740 | €35,465 | +€30,725 | +648% |
| Remuneration and social security | 454/9 | €4,784 | - | -€4,784 | |
| Other amounts payable | 47/48 | €52,099 | €128,702 | +€76,602 | +147% |
| Turnover | 70 | €1,320,306 | €1,672,008 | +€351,702 | +26.6% |
| Non-recurring operating income | 76A | €58,475 | €57,512 | -€962 | -1.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,264,348 | €1,494,464 | +€230,116 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,922 | €15,044 | +€4,123 | +37.7% |
| Other operating charges | 640/8 | €1,023 | €1,537 | +€513 | +50.2% |
| Gross operating margin | 9900 | €114,433 | €235,056 | +€120,623 | +105% |
| Operating profit (loss) | 9901 | €102,488 | €218,475 | +€115,987 | +113% |
| Financial income | 75/76B | €1 | €61 | +€60 | +8,240% |
| Recurring financial income | 75 | €1 | €61 | +€60 | +8,240% |
| Financial charges | 65/66B | €160,194 | €168,338 | +€8,145 | +5.1% |
| Recurring financial charges | 65 | €160,194 | €168,338 | +€8,145 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,705 | €50,198 | +€107,903 | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€57,705 | €50,198 | +€107,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,705 | €50,198 | +€107,903 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.