AMS 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.
AMS Consulting
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€212,818
up €212,818 (+46.4%), from €458,867 to €671,685
of which Distributable reserves: +€212,818
- Debts after one year -€207,997
down €207,997 (-41.2%), from €504,915 to €296,917
- Tax, wage and social debts -€32,456
down €32,456 (-77.5%), from €41,883 to €9,427
of which Taxes: -€35,494
- Other debts +€23,867
up €23,867 (+109%), from €21,860 to €45,727
- Advances received +€18,150
new in 2025: €18,150
- Financial income -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Gross operating margin +€20,306
up €20,306 (+23.7%), from €85,624 to €105,930
- Taxes -€17,638
down €17,638 (-50.7%), from €34,787 to €17,149
- Financial charges -€5,528
down €5,528 (-23.9%), from €23,121 to €17,593
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 | €1,161,812 | €1,169,315 | +€7,504 | +0.6% |
| Fixed assets | 21/28 | €1,124,632 | €1,117,531 | -€7,101 | -0.6% |
| Tangible fixed assets | 22/27 | €24,632 | €17,531 | -€7,101 | -28.8% |
| Furniture and vehicles | 24 | €7,531 | €4,412 | -€3,119 | -41.4% |
| Other tangible fixed assets | 26 | €17,101 | €13,119 | -€3,983 | -23.3% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €37,180 | €51,785 | +€14,605 | +39.3% |
| Amounts receivable within one year | 40/41 | €15,045 | €24,045 | +€9,000 | +59.8% |
| Trade receivables | 40 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 41 | €45 | €9,045 | +€9,000 | +19,978% |
| Cash at bank and in hand | 54/58 | €22,135 | €27,740 | +€5,605 | +25.3% |
| Total equity and liabilities | 10/49 | €1,161,812 | €1,169,315 | +€7,504 | +0.6% |
| Equity | 10/15 | €481,367 | €694,185 | +€212,818 | +44.2% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €458,867 | €671,685 | +€212,818 | +46.4% |
| 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 | €457,007 | €669,825 | +€212,818 | +46.6% |
| Amounts payable | 17/49 | €680,445 | €475,131 | -€205,314 | -30.2% |
| Amounts payable after more than one year | 17 | €504,915 | €296,917 | -€207,997 | -41.2% |
| Financial debts | 170/4 | €504,915 | €296,917 | -€207,997 | -41.2% |
| Amounts payable within one year | 42/48 | €175,530 | €178,213 | +€2,683 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €90,045 | €82,997 | -€7,048 | -7.8% |
| Financial debts | 43 | - | €14,751 | +€14,751 | |
| Credit institutions | 430/8 | - | €14,751 | +€14,751 | |
| Trade debts | 44 | €21,742 | €7,160 | -€14,581 | -67.1% |
| Suppliers | 440/4 | €21,742 | €7,160 | -€14,581 | -67.1% |
| Advances received on contracts in progress | 46 | - | €18,150 | +€18,150 | |
| Taxes, remuneration and social security | 45 | €41,883 | €9,427 | -€32,456 | -77.5% |
| Taxes | 450/3 | €41,883 | €6,389 | -€35,494 | -84.7% |
| Remuneration and social security | 454/9 | - | €3,038 | +€3,038 | |
| Other amounts payable | 47/48 | €21,860 | €45,727 | +€23,867 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,509 | €7,101 | -€407 | -5.4% |
| Other operating charges | 640/8 | €1,136 | €1,269 | +€133 | +11.8% |
| Gross operating margin | 9900 | €85,624 | €105,930 | +€20,306 | +23.7% |
| Operating profit (loss) | 9901 | €76,979 | €97,559 | +€20,580 | +26.7% |
| Financial income | 75/76B | €200,000 | €150,000 | -€50,000 | -25.0% |
| Recurring financial income | 75 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Financial charges | 65/66B | €23,121 | €17,593 | -€5,528 | -23.9% |
| Recurring financial charges | 65 | €23,121 | €17,593 | -€5,528 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €253,858 | €229,966 | -€23,892 | -9.4% |
| Income taxes | 67/77 | €34,787 | €17,149 | -€17,638 | -50.7% |
| Profit (loss) for the period | 9904 | €219,071 | €212,818 | -€6,253 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €219,071 | €212,818 | -€6,253 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.