AMS: 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.
AMS
Largest movements
- Cash +€89,890
up €89,890 (+143,549%), from €63 to €89,953
mainly Net result for the year (+€56,796) and Tax, wage and social debts (+€27,117)
- Receivables within one year -€6,183
down €6,183 (-32.5%), from €19,053 to €12,870
of which Other amounts receivable: -€7,873
- Tangible fixed assets +€1,225
new in 2025: €1,225
- Reserves +€51,700
up €51,700 (+2,780%), from €1,860 to €53,560
of which Distributable reserves: +€51,700
- Tax, wage and social debts +€27,117
new in 2025: €27,117
- Profit (loss) carried forward +€5,096
no longer reported in 2025 (was -€5,096)
- Gross operating margin +€61,471
up €61,471 (+7,924%), from €776 to €62,246
- Other operating charges -€14,667
down €14,667 (-99.3%), from €14,765 to €98
- Taxes +€6,107
new in 2025: €6,107
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 | €19,115 | €104,048 | +€84,932 | +444% |
| Fixed assets | 21/28 | - | €1,225 | +€1,225 | |
| Tangible fixed assets | 22/27 | - | €1,225 | +€1,225 | |
| Furniture and vehicles | 24 | - | €1,225 | +€1,225 | |
| Current assets | 29/58 | €19,115 | €102,823 | +€83,707 | +438% |
| Amounts receivable within one year | 40/41 | €19,053 | €12,870 | -€6,183 | -32.5% |
| Trade receivables | 40 | - | €1,691 | +€1,691 | |
| Other amounts receivable | 41 | €19,053 | €11,179 | -€7,873 | -41.3% |
| Cash at bank and in hand | 54/58 | €63 | €89,953 | +€89,890 | +143,549% |
| Total equity and liabilities | 10/49 | €19,115 | €104,048 | +€84,932 | +444% |
| Equity | 10/15 | €15,364 | €72,160 | +€56,796 | +370% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €53,560 | +€51,700 | +2,780% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €51,700 | +€51,700 | |
| Profit (loss) carried forward | 14 | -€5,096 | - | +€5,096 | |
| Amounts payable | 17/49 | €3,751 | €31,888 | +€28,136 | +750% |
| Amounts payable within one year | 42/48 | €3,751 | €31,888 | +€28,136 | +750% |
| Trade debts | 44 | €2,452 | €3,472 | +€1,020 | +41.6% |
| Suppliers | 440/4 | €2,452 | €3,472 | +€1,020 | +41.6% |
| Taxes, remuneration and social security | 45 | - | €27,117 | +€27,117 | |
| Taxes | 450/3 | - | €27,117 | +€27,117 | |
| Other amounts payable | 47/48 | €1,299 | €1,299 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€571 | - | +€571 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €48 | +€48 | |
| Other operating charges | 640/8 | €14,765 | €98 | -€14,667 | -99.3% |
| Gross operating margin | 9900 | €776 | €62,246 | +€61,471 | +7,924% |
| Operating profit (loss) | 9901 | -€13,419 | €62,101 | +€75,520 | |
| Financial income | 75/76B | €1,152 | €811 | -€341 | -29.6% |
| Recurring financial income | 75 | €1,152 | €811 | -€341 | -29.6% |
| Financial charges | 65/66B | €60 | €8 | -€52 | -86.8% |
| Recurring financial charges | 65 | €60 | €8 | -€52 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,327 | €62,903 | +€75,231 | |
| Income taxes | 67/77 | - | €6,107 | +€6,107 | |
| Profit (loss) for the period | 9904 | -€12,327 | €56,796 | +€69,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,327 | €56,796 | +€69,124 |
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 14 October 2026 via checked.be.