AMR BUILD: 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.
AMR BUILD
Largest movements
- Tangible fixed assets -€18,615
down €18,615 (-54.3%), from €34,288 to €15,673
of which Furniture and vehicles: -€18,249
- Stocks and contracts +€12,379
new in 2025: €12,379
- Financial fixed assets +€6,435
up €6,435 (+132%), from €4,875 to €11,310
- Receivables within one year -€2,158
down €2,158 (-18.3%), from €11,766 to €9,608
of which Other amounts receivable: -€10,233
- Cash -€664
down €664 (-19.5%), from €3,402 to €2,738
mainly Other debts (-€14,582) and Stocks and contracts (-€12,379)
- Short-term financial debts +€15,021
new in 2025: €15,021
- Other debts -€14,582
down €14,582 (-31.5%), from €46,350 to €31,768
- Profit (loss) carried forward -€3,995
down €3,995 (-67.2%), from €5,945 to €1,950
- Tax, wage and social debts +€933
up €933 (+45.8%), from €2,036 to €2,969
- Turnover -€51,555
down €51,555 (-27.0%), from €190,840 to €139,285
- Purchases and services -€44,402
down €44,402 (-26.5%), from €167,743 to €123,341
- Gross operating margin -€7,153
down €7,153 (-31.0%), from €23,097 to €15,944
- Depreciation +€3,668
up €3,668 (+24.5%), from €14,946 to €18,614
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 | €54,331 | €51,708 | -€2,623 | -4.8% |
| Fixed assets | 21/28 | €39,163 | €26,983 | -€12,180 | -31.1% |
| Tangible fixed assets | 22/27 | €34,288 | €15,673 | -€18,615 | -54.3% |
| Plant, machinery and equipment | 23 | €1,466 | €1,100 | -€366 | -25.0% |
| Furniture and vehicles | 24 | €32,822 | €14,573 | -€18,249 | -55.6% |
| Financial fixed assets | 28 | €4,875 | €11,310 | +€6,435 | +132% |
| Current assets | 29/58 | €15,168 | €24,725 | +€9,557 | +63.0% |
| Stocks and contracts in progress | 3 | - | €12,379 | +€12,379 | |
| Stocks | 30/36 | - | €12,379 | +€12,379 | |
| Amounts receivable within one year | 40/41 | €11,766 | €9,608 | -€2,158 | -18.3% |
| Trade receivables | 40 | - | €8,075 | +€8,075 | |
| Other amounts receivable | 41 | €11,766 | €1,533 | -€10,233 | -87.0% |
| Cash at bank and in hand | 54/58 | €3,402 | €2,738 | -€664 | -19.5% |
| Total equity and liabilities | 10/49 | €54,331 | €51,708 | -€2,623 | -4.8% |
| Equity | 10/15 | €5,945 | €1,950 | -€3,995 | -67.2% |
| Profit (loss) carried forward | 14 | €5,945 | €1,950 | -€3,995 | -67.2% |
| Amounts payable | 17/49 | €48,386 | €49,758 | +€1,372 | +2.8% |
| Amounts payable within one year | 42/48 | €48,386 | €49,758 | +€1,372 | +2.8% |
| Financial debts | 43 | - | €15,021 | +€15,021 | |
| Other loans | 439 | - | €15,021 | +€15,021 | |
| Taxes, remuneration and social security | 45 | €2,036 | €2,969 | +€933 | +45.8% |
| Taxes | 450/3 | €2,036 | €2,969 | +€933 | +45.8% |
| Other amounts payable | 47/48 | €46,350 | €31,768 | -€14,582 | -31.5% |
| Turnover | 70 | €190,840 | €139,285 | -€51,555 | -27.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €167,743 | €123,341 | -€44,402 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,946 | €18,614 | +€3,668 | +24.5% |
| Other operating charges | 640/8 | €2,206 | €893 | -€1,313 | -59.5% |
| Gross operating margin | 9900 | €23,097 | €15,944 | -€7,153 | -31.0% |
| Operating profit (loss) | 9901 | €5,945 | -€3,563 | -€9,508 | |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | - | €80 | +€80 | |
| Recurring financial charges | 65 | - | €80 | +€80 | |
| Profit (loss) for the period before taxes | 9903 | €5,945 | -€3,499 | -€9,444 | |
| Income taxes | 67/77 | - | €495 | +€495 | |
| Profit (loss) for the period | 9904 | €5,945 | -€3,994 | -€9,939 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,945 | -€3,994 | -€9,939 |
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 30 October 2026 via checked.be.