AMC CONCEPT: 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 CONCEPT
Largest movements
- Cash +€49,586
up €49,586 (+414.8%), from €11,954 to €61,540
mainly Net result for the year (+€27,605) and Depreciation (+€25,514)
- Tangible fixed assets -€21,525
down €21,525 (-8.7%), from €247,008 to €225,483
of which Furniture and vehicles: -€17,480
- Receivables within one year -€13,497
down €13,497 (-31.5%), from €42,813 to €29,316
of which Trade receivables: -€8,497
- Receivables after one year +€3,617
up €3,617 (+60.8%), from €5,946 to €9,563
- Reserves +€27,500
up €27,500 (+34.4%), from €79,854 to €107,354
of which Distributable reserves: +€27,500
- Debts after one year -€27,122
down €27,122 (-18.3%), from €148,021 to €120,899
- Tax, wage and social debts +€11,509
up €11,509 (+257.9%), from €4,462 to €15,971
- Trade debts +€8,007
up €8,007 (+110.9%), from €7,220 to €15,228
- Gross operating margin +€26,697
up €26,697 (+51.1%), from €52,218 to €78,914
- Depreciation +€13,756
up €13,756 (+117.0%), from €11,757 to €25,514
- Taxes +€10,424
up €10,424 (+148.9%), from €7,000 to €17,424
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 | €314,395 | €333,621 | +€19,226 | +6.1% |
| Fixed assets | 21/28 | €253,683 | €232,158 | -€21,525 | -8.5% |
| Tangible fixed assets | 22/27 | €247,008 | €225,483 | -€21,525 | -8.7% |
| Land and buildings | 22 | €150,306 | €146,979 | -€3,327 | -2.2% |
| Plant, machinery and equipment | 23 | €3,065 | €2,348 | -€717 | -23.4% |
| Furniture and vehicles | 24 | €93,637 | €76,157 | -€17,480 | -18.7% |
| Financial fixed assets | 28 | €6,675 | €6,675 | = | 0.0% |
| Current assets | 29/58 | €60,712 | €101,463 | +€40,751 | +67.1% |
| Amounts receivable after more than one year | 29 | €5,946 | €9,563 | +€3,617 | +60.8% |
| Trade receivables | 290 | €5,946 | €9,563 | +€3,617 | +60.8% |
| Amounts receivable within one year | 40/41 | €42,813 | €29,316 | -€13,497 | -31.5% |
| Trade receivables | 40 | €37,813 | €29,316 | -€8,497 | -22.5% |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €11,954 | €61,540 | +€49,586 | +414.8% |
| Deferred charges and accrued income | 490/1 | - | €1,045 | +€1,045 | |
| Total equity and liabilities | 10/49 | €314,395 | €333,621 | +€19,226 | +6.1% |
| Equity | 10/15 | €124,389 | €151,994 | +€27,605 | +22.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,854 | €107,354 | +€27,500 | +34.4% |
| Non-distributable reserves | 130/1 | €1,854 | €1,854 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,854 | €1,854 | = | 0.0% |
| Distributable reserves | 133 | €78,000 | €105,500 | +€27,500 | +35.3% |
| Profit (loss) carried forward | 14 | €38,335 | €38,440 | +€105 | +0.3% |
| Amounts payable | 17/49 | €190,006 | €181,627 | -€8,379 | -4.4% |
| Amounts payable after more than one year | 17 | €148,021 | €120,899 | -€27,122 | -18.3% |
| Financial debts | 170/4 | €148,021 | €120,899 | -€27,122 | -18.3% |
| Amounts payable within one year | 42/48 | €41,985 | €60,728 | +€18,743 | +44.6% |
| Financial debts | 43 | €29,140 | €29,456 | +€315 | +1.1% |
| Credit institutions | 430/8 | €29,140 | €29,456 | +€315 | +1.1% |
| Trade debts | 44 | €7,220 | €15,228 | +€8,007 | +110.9% |
| Suppliers | 440/4 | €7,220 | €15,228 | +€8,007 | +110.9% |
| Taxes, remuneration and social security | 45 | €4,462 | €15,971 | +€11,509 | +257.9% |
| Taxes | 450/3 | €4,462 | €15,971 | +€11,509 | +257.9% |
| Other amounts payable | 47/48 | €1,162 | €74 | -€1,089 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,757 | €25,514 | +€13,756 | +117.0% |
| Other operating charges | 640/8 | €2,105 | €1,342 | -€763 | -36.3% |
| Non-recurring operating charges | 66A | €3,250 | - | -€3,250 | |
| Gross operating margin | 9900 | €52,218 | €78,914 | +€26,697 | +51.1% |
| Operating profit (loss) | 9901 | €35,105 | €52,059 | +€16,954 | +48.3% |
| Financial income | 75/76B | €115 | €238 | +€122 | +106.3% |
| Recurring financial income | 75 | €115 | €238 | +€122 | +106.3% |
| Financial charges | 65/66B | €6,736 | €7,267 | +€531 | +7.9% |
| Recurring financial charges | 65 | €6,736 | €7,267 | +€531 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €28,484 | €45,029 | +€16,545 | +58.1% |
| Income taxes | 67/77 | €7,000 | €17,424 | +€10,424 | +148.9% |
| Profit (loss) for the period | 9904 | €21,484 | €27,605 | +€6,121 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,484 | €27,605 | +€6,121 | +28.5% |
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 2 October 2026 via checked.be.