AMR 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.
AMR Consulting
Largest movements
- Cash +€59,427
up €59,427 (+1,067%), from €5,569 to €64,996
mainly Net result for the year (+€111,245) and Depreciation (+€18,485)
- Receivables within one year +€46,984
up €46,984 (+15.2%), from €309,298 to €356,282
of which Other amounts receivable: +€53,554
- Tangible fixed assets -€18,485
down €18,485 (-7.5%), from €245,415 to €226,931
of which Land and buildings: -€13,402
- Current investments +€12,504
new in 2025: €12,504
- Reserves +€111,245
up €111,245 (+42.3%), from €263,040 to €374,285
- Short-term financial debts -€25,000
down €25,000 (-100%), from €25,000 to €0
- Contributions +€18,000
up €18,000 (+96.8%), from €18,600 to €36,600
- Debts after one year -€14,067
down €14,067 (-8.1%), from €174,534 to €160,467
- Tax, wage and social debts +€9,112
up €9,112 (+14.5%), from €62,769 to €71,881
- Gross operating margin +€91,026
up €91,026 (+90.3%), from €100,828 to €191,854
- Taxes +€22,054
up €22,054 (+181%), from €12,155 to €34,209
- Financial charges -€7,930
down €7,930 (-47.7%), from €16,617 to €8,687
- Other operating charges -€4,240
down €4,240 (-72.9%), from €5,820 to €1,580
- Depreciation +€4,196
up €4,196 (+29.4%), from €14,289 to €18,485
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 | €560,283 | €660,712 | +€100,430 | +17.9% |
| Fixed assets | 21/28 | €245,415 | €226,931 | -€18,485 | -7.5% |
| Tangible fixed assets | 22/27 | €245,415 | €226,931 | -€18,485 | -7.5% |
| Land and buildings | 22 | €231,023 | €217,621 | -€13,402 | -5.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €428 | €0 | -€428 | -100% |
| Other tangible fixed assets | 26 | €13,964 | €9,309 | -€4,655 | -33.3% |
| Current assets | 29/58 | €314,867 | €433,782 | +€118,914 | +37.8% |
| Amounts receivable within one year | 40/41 | €309,298 | €356,282 | +€46,984 | +15.2% |
| Trade receivables | 40 | €20,709 | €14,139 | -€6,570 | -31.7% |
| Other amounts receivable | 41 | €288,590 | €342,143 | +€53,554 | +18.6% |
| Current investments | 50/53 | - | €12,504 | +€12,504 | |
| Cash at bank and in hand | 54/58 | €5,569 | €64,996 | +€59,427 | +1,067% |
| Total equity and liabilities | 10/49 | €560,283 | €660,712 | +€100,430 | +17.9% |
| Equity | 10/15 | €281,640 | €410,885 | +€129,245 | +45.9% |
| Contributions | 10/11 | €18,600 | €36,600 | +€18,000 | +96.8% |
| Reserves | 13 | €263,040 | €374,285 | +€111,245 | +42.3% |
| Distributable reserves | 133 | €263,040 | €374,285 | +€111,245 | +42.3% |
| Amounts payable | 17/49 | €278,643 | €249,827 | -€28,816 | -10.3% |
| Amounts payable after more than one year | 17 | €174,534 | €160,467 | -€14,067 | -8.1% |
| Financial debts | 170/4 | €174,534 | €160,467 | -€14,067 | -8.1% |
| Amounts payable within one year | 42/48 | €103,822 | €88,601 | -€15,221 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €13,806 | €14,067 | +€261 | +1.9% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €2,247 | €2,652 | +€405 | +18.0% |
| Suppliers | 440/4 | €2,247 | €2,652 | +€405 | +18.0% |
| Taxes, remuneration and social security | 45 | €62,769 | €71,881 | +€9,112 | +14.5% |
| Taxes | 450/3 | €62,769 | €71,881 | +€9,112 | +14.5% |
| Accrued charges and deferred income | 492/3 | €287 | €760 | +€473 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,289 | €18,485 | +€4,196 | +29.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,083 | €20,000 | -€4,083 | -17.0% |
| Other operating charges | 640/8 | €5,820 | €1,580 | -€4,240 | -72.9% |
| Gross operating margin | 9900 | €100,828 | €191,854 | +€91,026 | +90.3% |
| Operating profit (loss) | 9901 | €56,637 | €151,789 | +€95,153 | +168% |
| Financial income | 75/76B | €93 | €2,352 | +€2,258 | +2,422% |
| Recurring financial income | 75 | €93 | €2,352 | +€2,258 | +2,422% |
| Financial charges | 65/66B | €16,617 | €8,687 | -€7,930 | -47.7% |
| Recurring financial charges | 65 | €16,617 | €8,687 | -€7,930 | -47.7% |
| Profit (loss) for the period before taxes | 9903 | €40,113 | €145,454 | +€105,341 | +263% |
| Income taxes | 67/77 | €12,155 | €34,209 | +€22,054 | +181% |
| Profit (loss) for the period | 9904 | €27,958 | €111,245 | +€83,287 | +298% |
| Profit (loss) for the period to be appropriated | 9905 | €27,958 | €111,245 | +€83,287 | +298% |
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 16 October 2026 via checked.be.