AMC: 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.
AMC
Largest movements
- Cash +€18,141
up €18,141 (+204.9%), from €8,854 to €26,995
mainly Receivables within one year (+€6,879) and Depreciation (+€5,883)
- Receivables within one year -€6,879
down €6,879 (-63.4%), from €10,844 to €3,964
of which Other amounts receivable: -€5,515
- Tangible fixed assets -€3,069
down €3,069 (-12.3%), from €24,870 to €21,801
of which Plant, machinery and equipment: -€2,652
- Trade debts +€4,842
up €4,842 (+70.1%), from €6,904 to €11,746
- Tax, wage and social debts +€4,530
up €4,530, from €0 to €4,530
of which Taxes: +€2,430
- Debts after one year -€3,549
down €3,549 (-16.2%), from €21,920 to €18,372
- Accrued charges and deferred income +€1,882
new in 2025: €1,882
- Depreciation +€5,055
up €5,055 (+610.2%), from €828 to €5,883
- Gross operating margin +€3,874
up €3,874 (+64.6%), from €6,000 to €9,874
- Financial charges +€906
up €906 (+103.3%), from €877 to €1,784
- Other operating charges +€411
up €411 (+69.1%), from €594 to €1,005
- Taxes +€127
up €127 (+12.8%), from €993 to €1,120
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 | €46,178 | €54,200 | +€8,022 | +17.4% |
| Fixed assets | 21/28 | €26,480 | €23,084 | -€3,396 | -12.8% |
| Intangible fixed assets | 21 | €1,610 | €1,284 | -€327 | -20.3% |
| Tangible fixed assets | 22/27 | €24,870 | €21,801 | -€3,069 | -12.3% |
| Plant, machinery and equipment | 23 | €23,203 | €20,551 | -€2,652 | -11.4% |
| Furniture and vehicles | 24 | €1,666 | €1,250 | -€417 | -25.0% |
| Current assets | 29/58 | €19,698 | €31,115 | +€11,418 | +58.0% |
| Amounts receivable within one year | 40/41 | €10,844 | €3,964 | -€6,879 | -63.4% |
| Trade receivables | 40 | €5,328 | €3,964 | -€1,364 | -25.6% |
| Other amounts receivable | 41 | €5,515 | €0 | -€5,515 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,854 | €26,995 | +€18,141 | +204.9% |
| Deferred charges and accrued income | 490/1 | €0 | €156 | +€156 | |
| Total equity and liabilities | 10/49 | €46,178 | €54,200 | +€8,022 | +17.4% |
| Equity | 10/15 | €11,822 | €11,904 | +€81 | +0.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,822 | €9,904 | +€81 | +0.8% |
| Distributable reserves | 133 | €9,822 | €9,904 | +€81 | +0.8% |
| Amounts payable | 17/49 | €34,356 | €42,296 | +€7,940 | +23.1% |
| Amounts payable after more than one year | 17 | €21,920 | €18,372 | -€3,549 | -16.2% |
| Financial debts | 170/4 | €21,920 | €18,372 | -€3,549 | -16.2% |
| Amounts payable within one year | 42/48 | €12,435 | €22,042 | +€9,607 | +77.3% |
| Current portion of amounts payable after more than one year | 42 | €5,531 | €5,766 | +€235 | +4.2% |
| Trade debts | 44 | €6,904 | €11,746 | +€4,842 | +70.1% |
| Suppliers | 440/4 | €6,904 | €11,746 | +€4,842 | +70.1% |
| Taxes, remuneration and social security | 45 | €0 | €4,530 | +€4,530 | |
| Taxes | 450/3 | €0 | €2,430 | +€2,430 | |
| Remuneration and social security | 454/9 | €0 | €2,100 | +€2,100 | |
| Accrued charges and deferred income | 492/3 | - | €1,882 | +€1,882 | |
| Non-recurring operating income | 76A | - | €8,859 | +€8,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €5,883 | +€5,055 | +610.2% |
| Other operating charges | 640/8 | €594 | €1,005 | +€411 | +69.1% |
| Gross operating margin | 9900 | €6,000 | €9,874 | +€3,874 | +64.6% |
| Operating profit (loss) | 9901 | €4,577 | €2,985 | -€1,592 | -34.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €877 | €1,784 | +€906 | +103.3% |
| Recurring financial charges | 65 | €877 | €1,784 | +€906 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | €3,700 | €1,202 | -€2,498 | -67.5% |
| Income taxes | 67/77 | €993 | €1,120 | +€127 | +12.8% |
| Profit (loss) for the period | 9904 | €2,707 | €81 | -€2,625 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,707 | €81 | -€2,625 | -97.0% |
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 1 October 2026 via checked.be.