AML CONSTRUCT: 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.
AML CONSTRUCT
Largest movements
- Cash +€23,607
up €23,607 (+169.4%), from €13,935 to €37,542
mainly Tax, wage and social debts (+€21,130) and Net result for the year (+€19,159)
- Receivables within one year +€14,667
up €14,667 (+95.3%), from €15,397 to €30,063
of which Other amounts receivable: +€13,985
- Deferred charges and accrued income -€4,715
down €4,715 (-47.7%), from €9,880 to €5,165
- Tangible fixed assets -€1,778
down €1,778 (-100.0%), from €1,778 to €0
- Tax, wage and social debts +€21,130
up €21,130, from €0 to €21,130
of which Remuneration and social security: +€21,130
- Profit (loss) carried forward +€19,159
up €19,159 (+104.0%), from €18,427 to €37,586
- Other debts -€9,058
down €9,058 (-100.0%), from €9,058 to €0
- Trade debts +€2,927
up €2,927 (+48.9%), from €5,987 to €8,914
- Current portion of long-term debt -€2,077
down €2,077 (-100.0%), from €2,077 to €0
- Gross operating margin +€143,122
up €143,122 (+93.1%), from €153,684 to €296,805
- Staff costs +€113,896
up €113,896 (+77.6%), from €146,864 to €260,760
- Taxes +€7,392
up €7,392 (+5194.9%), from €142 to €7,534
- Financial charges +€4,991
up €4,991 (+288.4%), from €1,731 to €6,722
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 | €45,104 | €77,385 | +€32,281 | +71.6% |
| Fixed assets | 21/28 | €1,893 | €115 | -€1,778 | -93.9% |
| Tangible fixed assets | 22/27 | €1,778 | €0 | -€1,778 | -100.0% |
| Furniture and vehicles | 24 | €1,778 | €0 | -€1,778 | -100.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €43,211 | €77,270 | +€34,059 | +78.8% |
| Stocks and contracts in progress | 3 | €4,000 | €4,500 | +€500 | +12.5% |
| Stocks | 30/36 | €4,000 | €4,500 | +€500 | +12.5% |
| Amounts receivable within one year | 40/41 | €15,397 | €30,063 | +€14,667 | +95.3% |
| Trade receivables | 40 | €12,518 | €13,199 | +€681 | +5.4% |
| Other amounts receivable | 41 | €2,879 | €16,864 | +€13,985 | +485.8% |
| Cash at bank and in hand | 54/58 | €13,935 | €37,542 | +€23,607 | +169.4% |
| Deferred charges and accrued income | 490/1 | €9,880 | €5,165 | -€4,715 | -47.7% |
| Total equity and liabilities | 10/49 | €45,104 | €77,385 | +€32,281 | +71.6% |
| Equity | 10/15 | €26,487 | €45,646 | +€19,159 | +72.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,427 | €37,586 | +€19,159 | +104.0% |
| Amounts payable | 17/49 | €18,617 | €31,739 | +€13,122 | +70.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,617 | €31,739 | +€13,122 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €2,077 | €0 | -€2,077 | -100.0% |
| Financial debts | 43 | €1,495 | €1,695 | +€200 | +13.4% |
| Other loans | 439 | €1,495 | €1,695 | +€200 | +13.4% |
| Trade debts | 44 | €5,987 | €8,914 | +€2,927 | +48.9% |
| Suppliers | 440/4 | €5,987 | €8,914 | +€2,927 | +48.9% |
| Taxes, remuneration and social security | 45 | €0 | €21,130 | +€21,130 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | €21,130 | +€21,130 | |
| Other amounts payable | 47/48 | €9,058 | €0 | -€9,058 | -100.0% |
| Remuneration, social security and pensions | 62 | €146,864 | €260,760 | +€113,896 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,671 | €1,778 | -€2,893 | -61.9% |
| Other operating charges | 640/8 | €1,207 | €1,135 | -€72 | -6.0% |
| Gross operating margin | 9900 | €153,684 | €296,805 | +€143,122 | +93.1% |
| Operating profit (loss) | 9901 | €941 | €33,132 | +€32,191 | +3420.9% |
| Financial income | 75/76B | €3 | €283 | +€280 | +8037.4% |
| Recurring financial income | 75 | €3 | €283 | +€280 | +8037.4% |
| Financial charges | 65/66B | €1,731 | €6,722 | +€4,991 | +288.4% |
| Recurring financial charges | 65 | €1,731 | €6,722 | +€4,991 | +288.4% |
| Profit (loss) for the period before taxes | 9903 | -€786 | €26,693 | +€27,480 | |
| Income taxes | 67/77 | €142 | €7,534 | +€7,392 | +5194.9% |
| Profit (loss) for the period | 9904 | -€929 | €19,159 | +€20,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€929 | €19,159 | +€20,088 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.