AMC3: 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.
AMC3
Largest movements
- Tangible fixed assets -€18,463
down €18,463 (-13.8%), from €134,253 to €115,790
of which Land and buildings: -€10,438
- Receivables within one year -€3,728
down €3,728 (-86.0%), from €4,334 to €607
of which Trade receivables: -€2,874
- Profit (loss) carried forward -€28,556
down €28,556 (-17.1%), from -€167,250 to -€195,807
- Other debts +€8,499
up €8,499 (+2.6%), from €327,300 to €335,799
- Gross operating margin +€1,594
up €1,594 (+11.5%), from €13,897 to €15,492
- Financial charges +€596
up €596 (+408.6%), from €146 to €742
of which Non-recurring financial charges: +€300
- Other operating charges +€464
up €464 (+10.8%), from €4,278 to €4,742
- Staff costs +€352
up €352 (+1.8%), from €19,912 to €20,264
- Financial income -€184
down €184 (-53.2%), from €346 to €162
of which Non-recurring financial income: -€154
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 | €189,063 | €166,938 | -€22,126 | -11.7% |
| Fixed assets | 21/28 | €139,777 | €121,314 | -€18,463 | -13.2% |
| Tangible fixed assets | 22/27 | €134,253 | €115,790 | -€18,463 | -13.8% |
| Land and buildings | 22 | €79,612 | €69,174 | -€10,438 | -13.1% |
| Plant, machinery and equipment | 23 | €54,641 | €46,616 | -€8,025 | -14.7% |
| Financial fixed assets | 28 | €5,524 | €5,524 | = | 0.0% |
| Current assets | 29/58 | €49,287 | €45,623 | -€3,663 | -7.4% |
| Stocks and contracts in progress | 3 | €38,460 | €38,940 | +€480 | +1.2% |
| Stocks | 30/36 | €38,460 | €38,940 | +€480 | +1.2% |
| Amounts receivable within one year | 40/41 | €4,334 | €607 | -€3,728 | -86.0% |
| Trade receivables | 40 | €3,265 | €391 | -€2,874 | -88.0% |
| Other amounts receivable | 41 | €1,069 | €215 | -€854 | -79.9% |
| Cash at bank and in hand | 54/58 | €6,330 | €5,670 | -€660 | -10.4% |
| Deferred charges and accrued income | 490/1 | €163 | €407 | +€244 | +150.4% |
| Total equity and liabilities | 10/49 | €189,063 | €166,938 | -€22,126 | -11.7% |
| Equity | 10/15 | -€148,650 | -€177,207 | -€28,556 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,250 | -€195,807 | -€28,556 | -17.1% |
| Amounts payable | 17/49 | €337,714 | €344,144 | +€6,430 | +1.9% |
| Amounts payable within one year | 42/48 | €337,714 | €344,144 | +€6,430 | +1.9% |
| Trade debts | 44 | €6,396 | €6,181 | -€215 | -3.4% |
| Suppliers | 440/4 | €6,396 | €6,181 | -€215 | -3.4% |
| Taxes, remuneration and social security | 45 | €4,018 | €2,165 | -€1,853 | -46.1% |
| Taxes | 450/3 | €2,660 | €761 | -€1,899 | -71.4% |
| Remuneration and social security | 454/9 | €1,358 | €1,404 | +€46 | +3.4% |
| Other amounts payable | 47/48 | €327,300 | €335,799 | +€8,499 | +2.6% |
| Remuneration, social security and pensions | 62 | €19,912 | €20,264 | +€352 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,463 | €18,463 | = | 0.0% |
| Other operating charges | 640/8 | €4,278 | €4,742 | +€464 | +10.8% |
| Gross operating margin | 9900 | €13,897 | €15,492 | +€1,594 | +11.5% |
| Operating profit (loss) | 9901 | -€28,755 | -€27,976 | +€779 | +2.7% |
| Financial income | 75/76B | €346 | €162 | -€184 | -53.2% |
| Recurring financial income | 75 | €35 | €4 | -€31 | -88.8% |
| Non-recurring financial income | 76B | €312 | €158 | -€154 | -49.3% |
| Financial charges | 65/66B | €146 | €742 | +€596 | +408.6% |
| Recurring financial charges | 65 | €146 | €442 | +€296 | +202.9% |
| Non-recurring financial charges | 66B | - | €300 | +€300 | |
| Profit (loss) for the period before taxes | 9903 | -€28,555 | -€28,556 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | -€28,555 | -€28,556 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,555 | -€28,556 | -€1 | 0.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.