AMCONS: 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.
AMCONS
Largest movements
- Receivables within one year -€38,376
down €38,376 (-64.5%), from €59,487 to €21,111
of which Other amounts receivable: -€20,126
- Cash +€24,836
up €24,836 (+74.4%), from €33,366 to €58,202
mainly Net result for the year (+€48,254) and Receivables within one year (+€38,376)
- Tangible fixed assets -€5,026
down €5,026 (-4.1%), from €121,697 to €116,670
of which Land and buildings: -€4,168
- Reserves +€48,254
up €48,254 (+16.3%), from €295,814 to €344,068
of which Distributable reserves: +€48,254
- Other debts -€47,068
down €47,068 (-83.8%), from €56,197 to €9,129
- Debts after one year -€11,000
down €11,000 (-36.4%), from €30,250 to €19,250
- Current portion of long-term debt -€5,055
down €5,055 (-31.5%), from €16,055 to €11,000
- Gross operating margin +€41,630
up €41,630 (+135%), from €30,763 to €72,393
- Taxes +€11,822
up €11,822 (+167%), from €7,081 to €18,903
- Financial income +€1,860
up €1,860 (+64.3%), from €2,892 to €4,751
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 | €422,427 | €404,089 | -€18,338 | -4.3% |
| Fixed assets | 21/28 | €121,697 | €116,670 | -€5,026 | -4.1% |
| Tangible fixed assets | 22/27 | €121,697 | €116,670 | -€5,026 | -4.1% |
| Land and buildings | 22 | €117,715 | €113,547 | -€4,168 | -3.5% |
| Plant, machinery and equipment | 23 | €2,656 | €2,076 | -€579 | -21.8% |
| Furniture and vehicles | 24 | €1,326 | €1,047 | -€279 | -21.1% |
| Current assets | 29/58 | €300,730 | €287,418 | -€13,312 | -4.4% |
| Amounts receivable within one year | 40/41 | €59,487 | €21,111 | -€38,376 | -64.5% |
| Trade receivables | 40 | €32,014 | €13,764 | -€18,250 | -57.0% |
| Other amounts receivable | 41 | €27,473 | €7,348 | -€20,126 | -73.3% |
| Current investments | 50/53 | €207,876 | €208,105 | +€228 | +0.1% |
| Cash at bank and in hand | 54/58 | €33,366 | €58,202 | +€24,836 | +74.4% |
| Total equity and liabilities | 10/49 | €422,427 | €404,089 | -€18,338 | -4.3% |
| Equity | 10/15 | €302,014 | €350,268 | +€48,254 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,814 | €344,068 | +€48,254 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €293,954 | €342,208 | +€48,254 | +16.4% |
| Amounts payable | 17/49 | €120,413 | €53,820 | -€66,592 | -55.3% |
| Amounts payable after more than one year | 17 | €30,250 | €19,250 | -€11,000 | -36.4% |
| Financial debts | 170/4 | €30,250 | €19,250 | -€11,000 | -36.4% |
| Amounts payable within one year | 42/48 | €90,163 | €34,571 | -€55,592 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €16,055 | €11,000 | -€5,055 | -31.5% |
| Trade debts | 44 | €6,374 | €2,983 | -€3,391 | -53.2% |
| Suppliers | 440/4 | €6,374 | €2,983 | -€3,391 | -53.2% |
| Taxes, remuneration and social security | 45 | €11,537 | €11,459 | -€78 | -0.7% |
| Taxes | 450/3 | €11,537 | €11,459 | -€78 | -0.7% |
| Other amounts payable | 47/48 | €56,197 | €9,129 | -€47,068 | -83.8% |
| Non-recurring operating income | 76A | €3,608 | - | -€3,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,479 | €5,026 | +€547 | +12.2% |
| Other operating charges | 640/8 | €1,069 | €615 | -€454 | -42.5% |
| Gross operating margin | 9900 | €30,763 | €72,393 | +€41,630 | +135% |
| Operating profit (loss) | 9901 | €25,216 | €66,752 | +€41,536 | +165% |
| Financial income | 75/76B | €2,892 | €4,751 | +€1,860 | +64.3% |
| Recurring financial income | 75 | €2,892 | €4,751 | +€1,860 | +64.3% |
| Financial charges | 65/66B | €4,003 | €4,345 | +€343 | +8.6% |
| Recurring financial charges | 65 | €4,003 | €4,345 | +€343 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €24,105 | €67,158 | +€43,053 | +179% |
| Income taxes | 67/77 | €7,081 | €18,903 | +€11,822 | +167% |
| Profit (loss) for the period | 9904 | €17,024 | €48,254 | +€31,231 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €17,024 | €48,254 | +€31,231 | +183% |
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 14 October 2026 via checked.be.