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
- Receivables within one year -€11,266
down €11,266 (-42.7%), from €26,403 to €15,137
of which Other amounts receivable: -€8,323
- Cash +€2,269
up €2,269 (+14.9%), from €15,201 to €17,470
mainly Other debts (+€15,000) and Net result for the year (+€12,590)
- Profit (loss) carried forward -€22,410
down €22,410 (-82.3%), from €27,244 to €4,834
- Other debts +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€5,449
down €5,449 (-59.2%), from €9,207 to €3,758
- Trade debts +€4,539
up €4,539 (+92.2%), from €4,923 to €9,461
- Accrued charges and deferred income -€636
down €636 (-43.8%), from €1,453 to €817
- Gross operating margin -€7,168
down €7,168 (-26.2%), from €27,333 to €20,165
- Depreciation +€838
up €838 (+120.2%), from €697 to €1,535
- Taxes -€588
down €588 (-9.5%), from €6,207 to €5,619
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 | €46,826 | €37,870 | -€8,956 | -19.1% |
| Fixed assets | 21/28 | €4,076 | €3,725 | -€352 | -8.6% |
| Tangible fixed assets | 22/27 | €4,076 | €3,725 | -€352 | -8.6% |
| Furniture and vehicles | 24 | €4,076 | €3,725 | -€352 | -8.6% |
| Current assets | 29/58 | €42,750 | €34,146 | -€8,604 | -20.1% |
| Amounts receivable within one year | 40/41 | €26,403 | €15,137 | -€11,266 | -42.7% |
| Trade receivables | 40 | €9,427 | €6,483 | -€2,943 | -31.2% |
| Other amounts receivable | 41 | €16,976 | €8,654 | -€8,323 | -49.0% |
| Cash at bank and in hand | 54/58 | €15,201 | €17,470 | +€2,269 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,146 | €1,538 | +€392 | +34.2% |
| Total equity and liabilities | 10/49 | €46,826 | €37,870 | -€8,956 | -19.1% |
| Equity | 10/15 | €31,244 | €8,834 | -€22,410 | -71.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,244 | €4,834 | -€22,410 | -82.3% |
| Amounts payable | 17/49 | €15,583 | €29,036 | +€13,454 | +86.3% |
| Amounts payable within one year | 42/48 | €14,130 | €28,219 | +€14,090 | +99.7% |
| Trade debts | 44 | €4,923 | €9,461 | +€4,539 | +92.2% |
| Suppliers | 440/4 | €4,923 | €9,461 | +€4,539 | +92.2% |
| Taxes, remuneration and social security | 45 | €9,207 | €3,758 | -€5,449 | -59.2% |
| Taxes | 450/3 | €9,207 | €3,758 | -€5,449 | -59.2% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | €1,453 | €817 | -€636 | -43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €1,535 | +€838 | +120.2% |
| Other operating charges | 640/8 | €669 | €897 | +€228 | +34.0% |
| Gross operating margin | 9900 | €27,333 | €20,165 | -€7,168 | -26.2% |
| Operating profit (loss) | 9901 | €25,967 | €17,734 | -€8,234 | -31.7% |
| Financial income | 75/76B | €606 | €554 | -€52 | -8.6% |
| Recurring financial income | 75 | €606 | €554 | -€52 | -8.6% |
| Financial charges | 65/66B | €291 | €78 | -€214 | -73.3% |
| Recurring financial charges | 65 | €291 | €78 | -€214 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €26,282 | €18,209 | -€8,072 | -30.7% |
| Income taxes | 67/77 | €6,207 | €5,619 | -€588 | -9.5% |
| Profit (loss) for the period | 9904 | €20,075 | €12,590 | -€7,485 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,075 | €12,590 | -€7,485 | -37.3% |
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 10 October 2026 via checked.be.