AMC: 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.
AMC
Largest movements
- Receivables within one year +€38,026
up €38,026 (+95.8%), from €39,704 to €77,730
of which Trade receivables: +€44,086
- Deferred charges and accrued income -€17,848
down €17,848 (-94.1%), from €18,973 to €1,126
- Cash -€11,144
down €11,144 (-45.5%), from €24,469 to €13,325
mainly Receivables within one year (-€38,026) and Trade debts (-€12,075)
- Tangible fixed assets -€8,069
down €8,069 (-49.2%), from €16,403 to €8,333
of which Furniture and vehicles: -€7,396
- Reserves +€20,000
up €20,000 (+51.3%), from €39,000 to €59,000
- Trade debts -€12,075
down €12,075 (-42.2%), from €28,618 to €16,544
- Tax, wage and social debts -€6,185
down €6,185 (-59.1%), from €10,456 to €4,271
- Debts after one year -€3,172
down €3,172 (-73.9%), from €4,291 to €1,119
- Profit (loss) carried forward +€2,136
up €2,136 (+18.1%), from €11,771 to €13,907
- Depreciation +€2,133
up €2,133 (+26.4%), from €8,075 to €10,208
- Taxes +€2,015
up €2,015 (+29.0%), from €6,956 to €8,971
- Gross operating margin +€1,035
up €1,035 (+2.5%), from €41,513 to €42,548
- Financial income +€572
up €572 (+28613.5%), from €2 to €574
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 | €99,548 | €100,514 | +€965 | +1.0% |
| Fixed assets | 21/28 | €16,403 | €8,333 | -€8,069 | -49.2% |
| Tangible fixed assets | 22/27 | €16,403 | €8,333 | -€8,069 | -49.2% |
| Plant, machinery and equipment | 23 | €674 | - | -€674 | |
| Furniture and vehicles | 24 | €15,729 | €8,333 | -€7,396 | -47.0% |
| Current assets | 29/58 | €83,146 | €92,180 | +€9,035 | +10.9% |
| Amounts receivable within one year | 40/41 | €39,704 | €77,730 | +€38,026 | +95.8% |
| Trade receivables | 40 | €24,896 | €68,982 | +€44,086 | +177.1% |
| Other amounts receivable | 41 | €14,808 | €8,748 | -€6,060 | -40.9% |
| Cash at bank and in hand | 54/58 | €24,469 | €13,325 | -€11,144 | -45.5% |
| Deferred charges and accrued income | 490/1 | €18,973 | €1,126 | -€17,848 | -94.1% |
| Total equity and liabilities | 10/49 | €99,548 | €100,514 | +€965 | +1.0% |
| Equity | 10/15 | €53,271 | €75,407 | +€22,136 | +41.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,000 | €59,000 | +€20,000 | +51.3% |
| Distributable reserves | 133 | €39,000 | €59,000 | +€20,000 | +51.3% |
| Profit (loss) carried forward | 14 | €11,771 | €13,907 | +€2,136 | +18.1% |
| Amounts payable | 17/49 | €46,277 | €25,106 | -€21,171 | -45.7% |
| Amounts payable after more than one year | 17 | €4,291 | €1,119 | -€3,172 | -73.9% |
| Financial debts | 170/4 | €4,291 | €1,119 | -€3,172 | -73.9% |
| Amounts payable within one year | 42/48 | €41,986 | €23,987 | -€17,999 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €2,911 | €3,172 | +€261 | +9.0% |
| Trade debts | 44 | €28,618 | €16,544 | -€12,075 | -42.2% |
| Suppliers | 440/4 | €28,618 | €16,544 | -€12,075 | -42.2% |
| Taxes, remuneration and social security | 45 | €10,456 | €4,271 | -€6,185 | -59.1% |
| Taxes | 450/3 | €10,456 | €4,271 | -€6,185 | -59.1% |
| Non-recurring operating income | 76A | - | €3,339 | +€3,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,075 | €10,208 | +€2,133 | +26.4% |
| Other operating charges | 640/8 | €1,078 | €1,245 | +€167 | +15.5% |
| Non-recurring operating charges | 66A | €5,316 | - | -€5,316 | |
| Gross operating margin | 9900 | €41,513 | €42,548 | +€1,035 | +2.5% |
| Operating profit (loss) | 9901 | €27,043 | €31,094 | +€4,051 | +15.0% |
| Financial income | 75/76B | €2 | €574 | +€572 | +28613.5% |
| Recurring financial income | 75 | €2 | €574 | +€572 | +28613.5% |
| Financial charges | 65/66B | €800 | €561 | -€239 | -29.9% |
| Recurring financial charges | 65 | €800 | €561 | -€239 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €26,246 | €31,108 | +€4,862 | +18.5% |
| Income taxes | 67/77 | €6,956 | €8,971 | +€2,015 | +29.0% |
| Profit (loss) for the period | 9904 | €19,290 | €22,136 | +€2,847 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,290 | €22,136 | +€2,847 | +14.8% |
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 10 October 2026 via checked.be.