AMAC CONSULTING: 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.
AMAC CONSULTING
Largest movements
- Receivables within one year -€26,230
down €26,230 (-43.6%), from €60,156 to €33,926
of which Trade receivables: -€25,280
- Tangible fixed assets +€21,281
up €21,281 (+672%), from €3,167 to €24,448
of which Furniture and vehicles: +€22,232
- Cash -€1,427
down €1,427 (-75.4%), from €1,891 to €464
mainly Investment in fixed assets (net) (-€26,536) and Advances received (-€17,868)
- Debts after one year +€20,820
new in 2025: €20,820
- Advances received -€17,868
down €17,868 (-84.8%), from €21,083 to €3,215
- Trade debts -€12,451
down €12,451 (-59.4%), from €20,946 to €8,495
- Current portion of long-term debt +€5,091
new in 2025: €5,091
- Other debts -€1,423
down €1,423 (-45.0%), from €3,163 to €1,741
- Gross operating margin -€10,167
down €10,167 (-56.8%), from €17,888 to €7,721
- Financial income +€4,461
up €4,461 (+11,383%), from €39 to €4,500
of which Non-recurring financial income: +€4,500
- Depreciation +€4,304
up €4,304 (+453%), from €951 to €5,255
- Financial charges -€467
down €467 (-7.1%), from €6,557 to €6,090
- Taxes -€383
down €383 (-65.1%), from €589 to €205
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 | €68,868 | €62,287 | -€6,581 | -9.6% |
| Fixed assets | 21/28 | €6,167 | €27,448 | +€21,281 | +345% |
| Tangible fixed assets | 22/27 | €3,167 | €24,448 | +€21,281 | +672% |
| Furniture and vehicles | 24 | - | €22,232 | +€22,232 | |
| Other tangible fixed assets | 26 | €3,167 | €2,216 | -€951 | -30.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €62,701 | €34,839 | -€27,862 | -44.4% |
| Amounts receivable within one year | 40/41 | €60,156 | €33,926 | -€26,230 | -43.6% |
| Trade receivables | 40 | €58,883 | €33,603 | -€25,280 | -42.9% |
| Other amounts receivable | 41 | €1,273 | €323 | -€950 | -74.6% |
| Cash at bank and in hand | 54/58 | €1,891 | €464 | -€1,427 | -75.4% |
| Deferred charges and accrued income | 490/1 | €654 | €449 | -€205 | -31.4% |
| Total equity and liabilities | 10/49 | €68,868 | €62,287 | -€6,581 | -9.6% |
| Equity | 10/15 | -€52,327 | -€51,933 | +€394 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,387 | -€59,993 | +€394 | +0.7% |
| Amounts payable | 17/49 | €121,195 | €114,219 | -€6,976 | -5.8% |
| Amounts payable after more than one year | 17 | - | €20,820 | +€20,820 | |
| Financial debts | 170/4 | - | €20,820 | +€20,820 | |
| Amounts payable within one year | 42/48 | €121,195 | €93,399 | -€27,796 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,091 | +€5,091 | |
| Financial debts | 43 | €74,711 | €74,652 | -€59 | -0.1% |
| Credit institutions | 430/8 | €74,711 | €74,652 | -€59 | -0.1% |
| Trade debts | 44 | €20,946 | €8,495 | -€12,451 | -59.4% |
| Suppliers | 440/4 | €20,946 | €8,495 | -€12,451 | -59.4% |
| Advances received on contracts in progress | 46 | €21,083 | €3,215 | -€17,868 | -84.8% |
| Taxes, remuneration and social security | 45 | €1,291 | €205 | -€1,086 | -84.1% |
| Taxes | 450/3 | €1,291 | €205 | -€1,086 | -84.1% |
| Other amounts payable | 47/48 | €3,163 | €1,741 | -€1,423 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €951 | €5,255 | +€4,304 | +453% |
| Other operating charges | 640/8 | €510 | €277 | -€233 | -45.7% |
| Gross operating margin | 9900 | €17,888 | €7,721 | -€10,167 | -56.8% |
| Operating profit (loss) | 9901 | €16,426 | €2,189 | -€14,238 | -86.7% |
| Financial income | 75/76B | €39 | €4,500 | +€4,461 | +11,383% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -99.2% |
| Non-recurring financial income | 76B | - | €4,500 | +€4,500 | |
| Financial charges | 65/66B | €6,557 | €6,090 | -€467 | -7.1% |
| Recurring financial charges | 65 | €6,557 | €6,090 | -€467 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €9,908 | €599 | -€9,309 | -94.0% |
| Income taxes | 67/77 | €589 | €205 | -€383 | -65.1% |
| Profit (loss) for the period | 9904 | €9,320 | €394 | -€8,926 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,320 | €394 | -€8,926 | -95.8% |
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 17 October 2026 via checked.be.