AMLAM: 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.
AMLAM
Largest movements
- Cash +€25,379
up €25,379 (+846.0%), from €3,000 to €28,379
mainly Net result for the year (+€34,735) and Tax, wage and social debts (+€4,602)
- Tangible fixed assets +€15,369
new in 2025: €15,369
of which Other tangible fixed assets: +€13,361
- Deferred charges and accrued income +€2,662
new in 2025: €2,662
- Receivables within one year -€1,780
down €1,780 (-6.7%), from €26,620 to €24,840
of which Trade receivables: -€16,031
- Reserves +€34,735
up €34,735 (+224.7%), from €15,461 to €50,196
- Tax, wage and social debts +€4,602
up €4,602 (+55.3%), from €8,320 to €12,922
- Trade debts +€2,291
up €2,291 (+180.0%), from €1,273 to €3,564
- Gross operating margin +€26,273
up €26,273 (+128.6%), from €20,434 to €46,707
- Taxes +€5,835
up €5,835 (+151.0%), from €3,865 to €9,700
- Other operating charges +€806
new in 2025: €806
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 | €29,620 | €71,249 | +€41,629 | +140.5% |
| Fixed assets | 21/28 | - | €15,369 | +€15,369 | |
| Tangible fixed assets | 22/27 | - | €15,369 | +€15,369 | |
| Plant, machinery and equipment | 23 | - | €2,007 | +€2,007 | |
| Other tangible fixed assets | 26 | - | €13,361 | +€13,361 | |
| Current assets | 29/58 | €29,620 | €55,880 | +€26,260 | +88.7% |
| Amounts receivable within one year | 40/41 | €26,620 | €24,840 | -€1,780 | -6.7% |
| Trade receivables | 40 | €26,620 | €10,589 | -€16,031 | -60.2% |
| Other amounts receivable | 41 | - | €14,250 | +€14,250 | |
| Cash at bank and in hand | 54/58 | €3,000 | €28,379 | +€25,379 | +846.0% |
| Deferred charges and accrued income | 490/1 | - | €2,662 | +€2,662 | |
| Total equity and liabilities | 10/49 | €29,620 | €71,249 | +€41,629 | +140.5% |
| Equity | 10/15 | €18,461 | €53,196 | +€34,735 | +188.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,461 | €50,196 | +€34,735 | +224.7% |
| Distributable reserves | 133 | €15,461 | €50,196 | +€34,735 | +224.7% |
| Amounts payable | 17/49 | €11,159 | €18,053 | +€6,894 | +61.8% |
| Amounts payable within one year | 42/48 | €9,593 | €16,486 | +€6,893 | +71.9% |
| Trade debts | 44 | €1,273 | €3,564 | +€2,291 | +180.0% |
| Suppliers | 440/4 | €1,273 | €3,564 | +€2,291 | +180.0% |
| Taxes, remuneration and social security | 45 | €8,320 | €12,922 | +€4,602 | +55.3% |
| Taxes | 450/3 | €8,320 | €12,922 | +€4,602 | +55.3% |
| Accrued charges and deferred income | 492/3 | €1,566 | €1,567 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €1,273 | +€166 | +14.9% |
| Other operating charges | 640/8 | - | €806 | +€806 | |
| Gross operating margin | 9900 | €20,434 | €46,707 | +€26,273 | +128.6% |
| Operating profit (loss) | 9901 | €19,326 | €44,628 | +€25,301 | +130.9% |
| Financial income | 75/76B | - | €220 | +€220 | |
| Recurring financial income | 75 | - | €220 | +€220 | |
| Financial charges | 65/66B | - | €412 | +€412 | |
| Recurring financial charges | 65 | - | €412 | +€412 | |
| Profit (loss) for the period before taxes | 9903 | €19,326 | €44,435 | +€25,109 | +129.9% |
| Income taxes | 67/77 | €3,865 | €9,700 | +€5,835 | +151.0% |
| Profit (loss) for the period | 9904 | €15,461 | €34,735 | +€19,273 | +124.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,461 | €34,735 | +€19,273 | +124.7% |
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 6 October 2026 via checked.be.