AMS Group: 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 Group
Largest movements
- Deferred charges and accrued income +€467,171
up €467,171 (+55,563%), from €841 to €468,012
- Receivables within one year -€331,064
down €331,064 (-48.5%), from €683,226 to €352,162
of which Trade receivables: -€322,494
- Tangible fixed assets -€47,262
down €47,262 (-48.4%), from €97,655 to €50,393
of which Leasing and similar rights: -€40,248
- Cash +€30,673
up €30,673 (+45.5%), from €67,341 to €98,014
mainly Other debts (+€425,946) and Receivables within one year (+€331,064)
- Other debts +€425,946
up €425,946 (+436%), from €97,783 to €523,728
- Trade debts -€226,700
down €226,700 (-67.5%), from €335,703 to €109,003
- Advances received -€101,839
down €101,839 (-88.0%), from €115,702 to €13,863
- Debts after one year -€81,897
no longer reported in 2024 (was €81,897)
- Current portion of long-term debt +€48,579
up €48,579 (+203%), from €23,958 to €72,537
- Gross operating margin +€77,676
up €77,676 (+38.2%), from €203,454 to €281,130
- Depreciation +€35,819
up €35,819 (+313%), from €11,443 to €47,262
- Staff costs -€25,989
no longer reported in 2024 (was €25,989)
- Taxes +€17,345
up €17,345 (+191%), from €9,089 to €26,434
- Other operating charges -€14,299
down €14,299 (-10.0%), from €143,414 to €129,115
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €855,535 | €975,053 | +€119,518 | +14.0% |
| Fixed assets | 21/28 | €104,127 | €56,865 | -€47,262 | -45.4% |
| Tangible fixed assets | 22/27 | €97,655 | €50,393 | -€47,262 | -48.4% |
| Plant, machinery and equipment | 23 | €1,850 | €1,850 | = | 0.0% |
| Furniture and vehicles | 24 | €22,952 | €15,938 | -€7,014 | -30.6% |
| Leasing and similar rights | 25 | €72,853 | €32,606 | -€40,248 | -55.2% |
| Financial fixed assets | 28 | €6,472 | €6,472 | = | 0.0% |
| Current assets | 29/58 | €751,407 | €918,188 | +€166,780 | +22.2% |
| Amounts receivable within one year | 40/41 | €683,226 | €352,162 | -€331,064 | -48.5% |
| Trade receivables | 40 | €674,656 | €352,162 | -€322,494 | -47.8% |
| Other amounts receivable | 41 | €8,570 | - | -€8,570 | |
| Cash at bank and in hand | 54/58 | €67,341 | €98,014 | +€30,673 | +45.5% |
| Deferred charges and accrued income | 490/1 | €841 | €468,012 | +€467,171 | +55,563% |
| Total equity and liabilities | 10/49 | €855,535 | €975,053 | +€119,518 | +14.0% |
| Equity | 10/15 | €71,500 | €110,733 | +€39,233 | +54.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €6,198 | €6,198 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,198 | €6,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,842 | €84,075 | +€39,233 | +87.5% |
| Amounts payable | 17/49 | €784,035 | €864,320 | +€80,285 | +10.2% |
| Amounts payable after more than one year | 17 | €81,897 | - | -€81,897 | |
| Financial debts | 170/4 | €81,897 | - | -€81,897 | |
| Amounts payable within one year | 42/48 | €702,138 | €864,320 | +€162,182 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €23,958 | €72,537 | +€48,579 | +203% |
| Financial debts | 43 | €104,507 | €106,023 | +€1,516 | +1.5% |
| Credit institutions | 430/8 | €104,507 | €106,023 | +€1,516 | +1.5% |
| Trade debts | 44 | €335,703 | €109,003 | -€226,700 | -67.5% |
| Suppliers | 440/4 | €335,703 | €109,003 | -€226,700 | -67.5% |
| Advances received on contracts in progress | 46 | €115,702 | €13,863 | -€101,839 | -88.0% |
| Taxes, remuneration and social security | 45 | €24,485 | €39,166 | +€14,682 | +60.0% |
| Taxes | 450/3 | €15,291 | €39,166 | +€23,876 | +156% |
| Remuneration and social security | 454/9 | €9,194 | - | -€9,194 | |
| Other amounts payable | 47/48 | €97,783 | €523,728 | +€425,946 | +436% |
| Non-recurring operating income | 76A | €8,198 | €42,332 | +€34,134 | +416% |
| Remuneration, social security and pensions | 62 | €25,989 | - | -€25,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,443 | €47,262 | +€35,819 | +313% |
| Other operating charges | 640/8 | €143,414 | €129,115 | -€14,299 | -10.0% |
| Non-recurring operating charges | 66A | - | €13,872 | +€13,872 | |
| Gross operating margin | 9900 | €203,454 | €281,130 | +€77,676 | +38.2% |
| Operating profit (loss) | 9901 | €22,609 | €90,881 | +€68,272 | +302% |
| Financial income | 75/76B | €25 | €22 | -€3 | -11.6% |
| Recurring financial income | 75 | €25 | €22 | -€3 | -11.6% |
| Financial charges | 65/66B | €13,484 | €25,237 | +€11,753 | +87.2% |
| Recurring financial charges | 65 | €13,484 | €16,969 | +€3,485 | +25.8% |
| Non-recurring financial charges | 66B | - | €8,268 | +€8,268 | |
| Profit (loss) for the period before taxes | 9903 | €9,150 | €65,667 | +€56,517 | +618% |
| Income taxes | 67/77 | €9,089 | €26,434 | +€17,345 | +191% |
| Profit (loss) for the period | 9904 | €61 | €39,233 | +€39,172 | +63,944% |
| Profit (loss) for the period to be appropriated | 9905 | €61 | €39,233 | +€39,172 | +63,944% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.