AMC 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.
AMC CONSULTING
Largest movements
- Tangible fixed assets +€83,980
up €83,980 (+675%), from €12,450 to €96,429
of which Furniture and vehicles: +€96,429
- Receivables within one year -€27,497
down €27,497 (-77.0%), from €35,688 to €8,191
of which Other amounts receivable: -€21,025
- Cash -€4,159
down €4,159 (-39.3%), from €10,572 to €6,413
mainly Investment in fixed assets (net) (-€97,731) and Current portion of long-term debt (-€10,671)
- Debts after one year +€38,596
up €38,596 (+423%), from €9,116 to €47,712
- Profit (loss) carried forward +€14,391
up €14,391 (+86.7%), from €16,602 to €30,992
- Short-term financial debts +€11,142
new in 2024: €11,142
- Current portion of long-term debt -€10,671
down €10,671 (-100%), from €10,671 to €0
- Gross operating margin +€26,962
up €26,962 (+69.6%), from €38,751 to €65,713
- Other operating charges +€18,795
up €18,795 (+6,849%), from €274 to €19,070
- Taxes +€4,642
up €4,642 (+132%), from €3,511 to €8,154
- Depreciation -€1,918
down €1,918 (-12.2%), from €15,669 to €13,752
- Write-downs +€1,760
new in 2024: €1,760
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,110 | €111,433 | +€52,324 | +88.5% |
| Fixed assets | 21/28 | €12,850 | €96,829 | +€83,980 | +654% |
| Tangible fixed assets | 22/27 | €12,450 | €96,429 | +€83,980 | +675% |
| Furniture and vehicles | 24 | - | €96,429 | +€96,429 | |
| Leasing and similar rights | 25 | €12,450 | €0 | -€12,450 | -100% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €46,260 | €14,604 | -€31,656 | -68.4% |
| Amounts receivable within one year | 40/41 | €35,688 | €8,191 | -€27,497 | -77.0% |
| Trade receivables | 40 | €7,899 | €1,427 | -€6,472 | -81.9% |
| Other amounts receivable | 41 | €27,788 | €6,764 | -€21,025 | -75.7% |
| Cash at bank and in hand | 54/58 | €10,572 | €6,413 | -€4,159 | -39.3% |
| Total equity and liabilities | 10/49 | €59,110 | €111,433 | +€52,324 | +88.5% |
| Equity | 10/15 | €16,603 | €30,993 | +€14,391 | +86.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,602 | €30,992 | +€14,391 | +86.7% |
| Amounts payable | 17/49 | €42,507 | €80,440 | +€37,933 | +89.2% |
| Amounts payable after more than one year | 17 | €9,116 | €47,712 | +€38,596 | +423% |
| Financial debts | 170/4 | €9,116 | €47,712 | +€38,596 | +423% |
| Amounts payable within one year | 42/48 | €33,391 | €32,728 | -€663 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €10,671 | €0 | -€10,671 | -100% |
| Financial debts | 43 | - | €11,142 | +€11,142 | |
| Credit institutions | 430/8 | - | €11,142 | +€11,142 | |
| Trade debts | 44 | €1,660 | €1,090 | -€570 | -34.4% |
| Suppliers | 440/4 | €1,660 | €1,090 | -€570 | -34.4% |
| Taxes, remuneration and social security | 45 | €16,060 | €15,496 | -€563 | -3.5% |
| Taxes | 450/3 | €16,060 | €15,496 | -€563 | -3.5% |
| Other amounts payable | 47/48 | €5,000 | €5,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,669 | €13,752 | -€1,918 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,760 | +€1,760 | |
| Other operating charges | 640/8 | €274 | €19,070 | +€18,795 | +6,849% |
| Gross operating margin | 9900 | €38,751 | €65,713 | +€26,962 | +69.6% |
| Operating profit (loss) | 9901 | €22,807 | €31,132 | +€8,325 | +36.5% |
| Financial charges | 65/66B | €3,722 | €3,587 | -€135 | -3.6% |
| Recurring financial charges | 65 | €3,722 | €3,587 | -€135 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €19,085 | €27,545 | +€8,460 | +44.3% |
| Income taxes | 67/77 | €3,511 | €8,154 | +€4,642 | +132% |
| Profit (loss) for the period | 9904 | €15,573 | €19,391 | +€3,818 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,573 | €19,391 | +€3,818 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.