AMMA CONSULTING: 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.
AMMA CONSULTING
Largest movements
- Current investments +€23,000
up €23,000 (+4.1%), from €567,000 to €590,000
- Financial fixed assets -€7,016
down €7,016 (-20.2%), from €34,800 to €27,784
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€119,658
down €119,658 (-84.6%), from €141,457 to €21,799
- Other operating charges -€23,636
down €23,636 (-95.9%), from €24,634 to €998
- Taxes -€22,039
down €22,039 (-81.9%), from €26,910 to €4,871
- Financial charges +€6,897
up €6,897 (+857%), from €805 to €7,702
of which Non-recurring financial charges: +€7,016
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 | €628,101 | €634,658 | +€6,557 | +1.0% |
| Fixed assets | 21/28 | €34,800 | €27,784 | -€7,016 | -20.2% |
| Financial fixed assets | 28 | €34,800 | €27,784 | -€7,016 | -20.2% |
| Affiliated companies | 280/1 | €34,800 | €27,784 | -€7,016 | -20.2% |
| Participating interests | 280 | €34,800 | €27,784 | -€7,016 | -20.2% |
| Current assets | 29/58 | €593,301 | €606,874 | +€13,573 | +2.3% |
| Amounts receivable within one year | 40/41 | €19,950 | €15,535 | -€4,415 | -22.1% |
| Other amounts receivable | 41 | €19,950 | €15,535 | -€4,415 | -22.1% |
| Current investments | 50/53 | €567,000 | €590,000 | +€23,000 | +4.1% |
| Other investments | 51/53 | €567,000 | €590,000 | +€23,000 | +4.1% |
| Cash at bank and in hand | 54/58 | €5,896 | €1,003 | -€4,893 | -83.0% |
| Deferred charges and accrued income | 490/1 | €455 | €336 | -€119 | -26.2% |
| Total equity and liabilities | 10/49 | €628,101 | €634,658 | +€6,557 | +1.0% |
| Equity | 10/15 | €625,601 | €629,690 | +€4,089 | +0.7% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €400,601 | €404,690 | +€4,089 | +1.0% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Distributable reserves | 133 | €378,101 | €382,190 | +€4,089 | +1.1% |
| Provisions and deferred taxes | 16 | €2,500 | €2,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,500 | €2,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | - | €2,468 | +€2,468 | |
| Amounts payable within one year | 42/48 | - | €2,468 | +€2,468 | |
| Trade debts | 44 | - | €2,468 | +€2,468 | |
| Suppliers | 440/4 | - | €2,468 | +€2,468 | |
| Operating income | 70/76A | €210 | - | -€210 | |
| Other operating income | 74 | €210 | - | -€210 | |
| Operating charges | 60/66A | €33,221 | €5,136 | -€28,085 | -84.5% |
| Services and other goods | 61 | €8,587 | €4,138 | -€4,449 | -51.8% |
| Other operating charges | 640/8 | €24,634 | €998 | -€23,636 | -95.9% |
| Operating profit (loss) | 9901 | -€33,011 | -€5,136 | +€27,875 | +84.4% |
| Financial income | 75/76B | €141,457 | €21,799 | -€119,658 | -84.6% |
| Recurring financial income | 75 | €141,457 | €21,799 | -€119,658 | -84.6% |
| Income from financial fixed assets | 750 | €31,460 | €11,400 | -€20,060 | -63.8% |
| Income from current assets | 751 | €109,997 | €10,399 | -€99,598 | -90.5% |
| Financial charges | 65/66B | €805 | €7,702 | +€6,897 | +857% |
| Recurring financial charges | 65 | €805 | €686 | -€119 | -14.8% |
| Other financial charges | 652/9 | €805 | €686 | -€119 | -14.8% |
| Non-recurring financial charges | 66B | - | €7,016 | +€7,016 | |
| Profit (loss) for the period before taxes | 9903 | €107,641 | €8,961 | -€98,680 | -91.7% |
| Income taxes | 67/77 | €26,910 | €4,871 | -€22,039 | -81.9% |
| Taxes | 670/3 | €26,910 | €4,871 | -€22,039 | -81.9% |
| Profit (loss) for the period | 9904 | €80,731 | €4,090 | -€76,641 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,731 | €4,090 | -€76,641 | -94.9% |
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 1 November 2026 via checked.be.