AMC MANAGEMENT: 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 MANAGEMENT
Largest movements
- Tangible fixed assets -€52,256
down €52,256 (-6.0%), from €868,258 to €816,003
of which Furniture and vehicles: -€27,272
- Cash +€20,112
up €20,112 (+9.8%), from €205,924 to €226,036
mainly Depreciation (+€57,749) and Receivables within one year (+€16,661)
- Receivables within one year -€16,661
down €16,661 (-6.3%), from €263,026 to €246,364
of which Other amounts receivable: -€25,617
- Debts after one year -€59,094
down €59,094 (-14.9%), from €397,829 to €338,735
- Gross operating margin +€18,264
up €18,264 (+8.8%), from €206,639 to €224,903
- Staff costs +€7,681
up €7,681 (+5.5%), from €138,616 to €146,298
- Depreciation -€4,292
down €4,292 (-6.9%), from €62,041 to €57,749
- Taxes -€2,611
down €2,611 (-35.8%), from €7,290 to €4,679
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 | €1,350,645 | €1,297,741 | -€52,904 | -3.9% |
| Fixed assets | 21/28 | €868,621 | €816,366 | -€52,256 | -6.0% |
| Tangible fixed assets | 22/27 | €868,258 | €816,003 | -€52,256 | -6.0% |
| Land and buildings | 22 | €762,568 | €737,898 | -€24,669 | -3.2% |
| Plant, machinery and equipment | 23 | €42,208 | €41,894 | -€314 | -0.7% |
| Furniture and vehicles | 24 | €63,482 | €36,210 | -€27,272 | -43.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €482,024 | €481,376 | -€648 | -0.1% |
| Stocks and contracts in progress | 3 | €5,468 | - | -€5,468 | |
| Stocks | 30/36 | €5,468 | - | -€5,468 | |
| Amounts receivable within one year | 40/41 | €263,026 | €246,364 | -€16,661 | -6.3% |
| Trade receivables | 40 | €202,282 | €211,238 | +€8,956 | +4.4% |
| Other amounts receivable | 41 | €60,744 | €35,127 | -€25,617 | -42.2% |
| Cash at bank and in hand | 54/58 | €205,924 | €226,036 | +€20,112 | +9.8% |
| Deferred charges and accrued income | 490/1 | €7,606 | €8,975 | +€1,369 | +18.0% |
| Total equity and liabilities | 10/49 | €1,350,645 | €1,297,741 | -€52,904 | -3.9% |
| Equity | 10/15 | €832,176 | €835,988 | +€3,812 | +0.5% |
| 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 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €824,116 | €827,928 | +€3,812 | +0.5% |
| Amounts payable | 17/49 | €518,469 | €461,754 | -€56,716 | -10.9% |
| Amounts payable after more than one year | 17 | €397,829 | €338,735 | -€59,094 | -14.9% |
| Financial debts | 170/4 | €397,829 | €338,735 | -€59,094 | -14.9% |
| Amounts payable within one year | 42/48 | €120,641 | €122,995 | +€2,355 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €58,449 | €59,094 | +€645 | +1.1% |
| Trade debts | 44 | €30,561 | €40,981 | +€10,420 | +34.1% |
| Suppliers | 440/4 | €30,538 | €40,981 | +€10,443 | +34.2% |
| Bills of exchange payable | 441 | €23 | - | -€23 | |
| Taxes, remuneration and social security | 45 | €28,475 | €19,765 | -€8,710 | -30.6% |
| Taxes | 450/3 | €19,534 | €10,498 | -€9,035 | -46.3% |
| Remuneration and social security | 454/9 | €8,941 | €9,266 | +€325 | +3.6% |
| Other amounts payable | 47/48 | €3,156 | €3,156 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €24 | +€24 | |
| Non-recurring operating income | 76A | - | €7,645 | +€7,645 | |
| Remuneration, social security and pensions | 62 | €138,616 | €146,298 | +€7,681 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,041 | €57,749 | -€4,292 | -6.9% |
| Other operating charges | 640/8 | €4,443 | €5,457 | +€1,014 | +22.8% |
| Gross operating margin | 9900 | €206,639 | €224,903 | +€18,264 | +8.8% |
| Operating profit (loss) | 9901 | €1,539 | €15,399 | +€13,860 | +901% |
| Financial charges | 65/66B | €7,695 | €6,909 | -€786 | -10.2% |
| Recurring financial charges | 65 | €7,695 | €6,909 | -€786 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,156 | €8,491 | +€14,646 | |
| Income taxes | 67/77 | €7,290 | €4,679 | -€2,611 | -35.8% |
| Profit (loss) for the period | 9904 | -€13,445 | €3,812 | +€17,257 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,445 | €3,812 | +€17,257 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.