AMS CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year -€37,448
down €37,448 (-35.0%), from €107,112 to €69,663
of which Trade receivables: -€45,121
- Tangible fixed assets -€2,553
down €2,553 (-44.6%), from €5,725 to €3,171
- Deferred charges and accrued income -€1,879
down €1,879 (-91.1%), from €2,062 to €183
- Trade debts -€32,580
down €32,580 (-30.5%), from €106,817 to €74,237
- Profit (loss) carried forward -€29,705
down €29,705 (-153%), from -€19,359 to -€49,064
- Short-term financial debts +€20,808
up €20,808 (+108%), from €19,178 to €39,987
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Staff costs -€23,103
down €23,103 (-13.4%), from €172,470 to €149,367
- Gross operating margin -€5,533
down €5,533 (-4.1%), from €133,975 to €128,442
- Financial charges -€2,426
down €2,426 (-29.8%), from €8,133 to €5,707
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,898 | €73,018 | -€41,880 | -36.4% |
| Fixed assets | 21/28 | €5,725 | €3,171 | -€2,553 | -44.6% |
| Tangible fixed assets | 22/27 | €5,725 | €3,171 | -€2,553 | -44.6% |
| Plant, machinery and equipment | 23 | €5,725 | €3,171 | -€2,553 | -44.6% |
| Current assets | 29/58 | €109,173 | €69,847 | -€39,327 | -36.0% |
| Amounts receivable within one year | 40/41 | €107,112 | €69,663 | -€37,448 | -35.0% |
| Trade receivables | 40 | €45,121 | - | -€45,121 | |
| Other amounts receivable | 41 | €61,990 | €69,663 | +€7,673 | +12.4% |
| Deferred charges and accrued income | 490/1 | €2,062 | €183 | -€1,879 | -91.1% |
| Total equity and liabilities | 10/49 | €114,898 | €73,018 | -€41,880 | -36.4% |
| Equity | 10/15 | -€17,859 | -€47,564 | -€29,705 | -166% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,359 | -€49,064 | -€29,705 | -153% |
| Amounts payable | 17/49 | €132,757 | €120,582 | -€12,175 | -9.2% |
| Amounts payable within one year | 42/48 | €131,257 | €120,582 | -€10,675 | -8.1% |
| Financial debts | 43 | €19,178 | €39,987 | +€20,808 | +108% |
| Credit institutions | 430/8 | €19,178 | €39,987 | +€20,808 | +108% |
| Trade debts | 44 | €106,817 | €74,237 | -€32,580 | -30.5% |
| Suppliers | 440/4 | €106,817 | €74,237 | -€32,580 | -30.5% |
| Taxes, remuneration and social security | 45 | €5,262 | €6,358 | +€1,097 | +20.8% |
| Taxes | 450/3 | €2,047 | - | -€2,047 | |
| Remuneration and social security | 454/9 | €3,215 | €6,358 | +€3,144 | +97.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €172,470 | €149,367 | -€23,103 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,716 | €2,553 | -€163 | -6.0% |
| Other operating charges | 640/8 | €1,370 | €520 | -€850 | -62.0% |
| Gross operating margin | 9900 | €133,975 | €128,442 | -€5,533 | -4.1% |
| Operating profit (loss) | 9901 | -€42,581 | -€23,998 | +€18,583 | +43.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -94.5% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -94.5% |
| Financial charges | 65/66B | €8,133 | €5,707 | -€2,426 | -29.8% |
| Recurring financial charges | 65 | €8,133 | €5,707 | -€2,426 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | -€50,707 | -€29,705 | +€21,002 | +41.4% |
| Profit (loss) for the period | 9904 | -€50,707 | -€29,705 | +€21,002 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,707 | -€29,705 | +€21,002 | +41.4% |
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 15 October 2026 via checked.be.