AML EXPERT: 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.
AML EXPERT
Largest movements
- Cash +€21,756
up €21,756 (+42.3%), from €51,416 to €73,172
mainly Net result for the year (+€18,689) and Depreciation (+€11,103)
- Tangible fixed assets -€9,766
down €9,766 (-19.3%), from €50,693 to €40,927
of which Furniture and vehicles: -€9,723
- Receivables within one year -€1,573
down €1,573 (-7.5%), from €21,004 to €19,431
of which Trade receivables: -€5,009
- Profit (loss) carried forward +€18,689
up €18,689 (+20.0%), from €93,363 to €112,052
- Tax, wage and social debts -€4,945
down €4,945 (-22.8%), from €21,695 to €16,750
- Accrued charges and deferred income -€3,604
no longer reported in 2025 (was €3,604)
- Gross operating margin -€23,978
down €23,978 (-37.6%), from €63,767 to €39,789
- Depreciation +€9,121
up €9,121 (+460.1%), from €1,982 to €11,103
- Other operating charges -€6,576
down €6,576 (-82.3%), from €7,991 to €1,415
- Taxes -€5,430
down €5,430 (-44.0%), from €12,353 to €6,923
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 | €126,813 | €136,247 | +€9,435 | +7.4% |
| Fixed assets | 21/28 | €50,693 | €40,927 | -€9,766 | -19.3% |
| Tangible fixed assets | 22/27 | €50,693 | €40,927 | -€9,766 | -19.3% |
| Plant, machinery and equipment | 23 | €165 | €123 | -€43 | -25.9% |
| Furniture and vehicles | 24 | €50,527 | €40,805 | -€9,723 | -19.2% |
| Current assets | 29/58 | €76,120 | €95,320 | +€19,200 | +25.2% |
| Amounts receivable after more than one year | 29 | €1,724 | €1,724 | = | 0.0% |
| Other amounts receivable | 291 | €1,724 | €1,724 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,004 | €19,431 | -€1,573 | -7.5% |
| Trade receivables | 40 | €21,004 | €15,995 | -€5,009 | -23.8% |
| Other amounts receivable | 41 | - | €3,436 | +€3,436 | |
| Cash at bank and in hand | 54/58 | €51,416 | €73,172 | +€21,756 | +42.3% |
| Deferred charges and accrued income | 490/1 | €1,976 | €993 | -€983 | -49.7% |
| Total equity and liabilities | 10/49 | €126,813 | €136,247 | +€9,435 | +7.4% |
| Equity | 10/15 | €97,363 | €116,052 | +€18,689 | +19.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,363 | €112,052 | +€18,689 | +20.0% |
| Amounts payable | 17/49 | €29,449 | €20,195 | -€9,255 | -31.4% |
| Amounts payable within one year | 42/48 | €25,845 | €20,195 | -€5,651 | -21.9% |
| Trade debts | 44 | €4,151 | €3,445 | -€706 | -17.0% |
| Suppliers | 440/4 | €4,151 | €3,445 | -€706 | -17.0% |
| Taxes, remuneration and social security | 45 | €21,695 | €16,750 | -€4,945 | -22.8% |
| Taxes | 450/3 | €21,695 | €16,750 | -€4,945 | -22.8% |
| Accrued charges and deferred income | 492/3 | €3,604 | - | -€3,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €11,103 | +€9,121 | +460.1% |
| Other operating charges | 640/8 | €7,991 | €1,415 | -€6,576 | -82.3% |
| Gross operating margin | 9900 | €63,767 | €39,789 | -€23,978 | -37.6% |
| Operating profit (loss) | 9901 | €53,794 | €27,271 | -€26,523 | -49.3% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €1,517 | €1,752 | +€235 | +15.5% |
| Recurring financial charges | 65 | €1,517 | €1,752 | +€235 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €52,277 | €25,612 | -€26,664 | -51.0% |
| Income taxes | 67/77 | €12,353 | €6,923 | -€5,430 | -44.0% |
| Profit (loss) for the period | 9904 | €39,924 | €18,689 | -€21,234 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,924 | €18,689 | -€21,234 | -53.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.