AMCA M: 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.
AMCA M
Largest movements
- Receivables within one year +€21,800
up €21,800 (+18.3%), from €118,951 to €140,752
of which Other amounts receivable: +€13,680
- Tangible fixed assets -€5,195
down €5,195 (-24.8%), from €20,943 to €15,748
of which Furniture and vehicles: -€3,875
- Reserves +€18,017
up €18,017 (+18.9%), from €95,481 to €113,499
- Tax, wage and social debts -€6,082
down €6,082 (-31.9%), from €19,055 to €12,974
of which Taxes: -€6,082
- Trade debts +€4,949
up €4,949 (+49.1%), from €10,086 to €15,035
- Gross operating margin -€13,849
down €13,849 (-31.3%), from €44,249 to €30,400
- Taxes -€3,573
down €3,573 (-26.1%), from €13,691 to €10,119
- Financial charges -€669
down €669 (-68.4%), from €978 to €309
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 | €143,222 | €160,107 | +€16,885 | +11.8% |
| Fixed assets | 21/28 | €20,943 | €15,748 | -€5,195 | -24.8% |
| Tangible fixed assets | 22/27 | €20,943 | €15,748 | -€5,195 | -24.8% |
| Land and buildings | 22 | €10,556 | €9,236 | -€1,320 | -12.5% |
| Furniture and vehicles | 24 | €10,386 | €6,512 | -€3,875 | -37.3% |
| Current assets | 29/58 | €122,280 | €144,360 | +€22,080 | +18.1% |
| Amounts receivable within one year | 40/41 | €118,951 | €140,752 | +€21,800 | +18.3% |
| Trade receivables | 40 | €2,100 | €10,220 | +€8,120 | +386.7% |
| Other amounts receivable | 41 | €116,851 | €130,532 | +€13,680 | +11.7% |
| Current investments | 50/53 | €2,608 | €2,608 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €721 | €1,001 | +€280 | +38.8% |
| Total equity and liabilities | 10/49 | €143,222 | €160,107 | +€16,885 | +11.8% |
| Equity | 10/15 | €114,081 | €132,099 | +€18,017 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,481 | €113,499 | +€18,017 | +18.9% |
| Distributable reserves | 133 | €95,481 | €113,499 | +€18,017 | +18.9% |
| Amounts payable | 17/49 | €29,141 | €28,009 | -€1,132 | -3.9% |
| Amounts payable within one year | 42/48 | €29,141 | €28,009 | -€1,132 | -3.9% |
| Trade debts | 44 | €10,086 | €15,035 | +€4,949 | +49.1% |
| Suppliers | 440/4 | €10,086 | €15,035 | +€4,949 | +49.1% |
| Taxes, remuneration and social security | 45 | €19,055 | €12,974 | -€6,082 | -31.9% |
| Taxes | 450/3 | €15,555 | €9,474 | -€6,082 | -39.1% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,081 | €2,000 | -€81 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,869 | €5,195 | +€326 | +6.7% |
| Other operating charges | 640/8 | €1,142 | €1,464 | +€322 | +28.2% |
| Gross operating margin | 9900 | €44,249 | €30,400 | -€13,849 | -31.3% |
| Operating profit (loss) | 9901 | €36,158 | €21,742 | -€14,417 | -39.9% |
| Financial income | 75/76B | €6,504 | €6,703 | +€199 | +3.1% |
| Recurring financial income | 75 | €6,504 | €6,703 | +€199 | +3.1% |
| Financial charges | 65/66B | €978 | €309 | -€669 | -68.4% |
| Recurring financial charges | 65 | €978 | €309 | -€669 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | €41,684 | €28,136 | -€13,548 | -32.5% |
| Income taxes | 67/77 | €13,691 | €10,119 | -€3,573 | -26.1% |
| Profit (loss) for the period | 9904 | €27,993 | €18,017 | -€9,976 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,993 | €18,017 | -€9,976 | -35.6% |
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 5 October 2026 via checked.be.