AMS SERVICES: what changed
Two fiscal 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 SERVICES
Largest movements
- Cash -€2,355
no longer reported in 2025 (was €2,355)
mainly Net result for the year (-€8,070) and Tax, wage and social debts (-€3,961)
- Stocks and contracts +€1,626
up €1,626 (+73.1%), from €2,224 to €3,850
- Deferred charges and accrued income -€1,373
no longer reported in 2025 (was €1,373)
- Tangible fixed assets -€1,268
down €1,268 (-62.2%), from €2,038 to €770
- Receivables within one year +€1,063
up €1,063 (+79.0%), from €1,346 to €2,409
of which Other amounts receivable: +€1,653
- Other debts +€11,337
up €11,337 (+54.7%), from €20,711 to €32,048
- Profit (loss) carried forward -€8,070
down €8,070 (-32.8%), from -€24,642 to -€32,712
- Tax, wage and social debts -€3,961
down €3,961 (-74.7%), from €5,303 to €1,343
of which Taxes: -€3,792
- Trade debts -€1,613
down €1,613 (-23.2%), from €6,964 to €5,350
- Gross operating margin -€9,797
down €9,797, from €5,424 to -€4,374
- Financial income -€4,403
no longer reported in 2025 (was €4,403)
of which Non-recurring financial income: -€4,402
- Taxes -€4,275
down €4,275 (-76.1%), from €5,618 to €1,343
- Staff costs -€2,855
no longer reported in 2025 (was €2,855)
- Other operating charges -€831
down €831 (-79.9%), from €1,040 to €209
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 | €9,336 | €7,029 | -€2,307 | -24.7% |
| Fixed assets | 21/28 | €2,038 | €770 | -€1,268 | -62.2% |
| Tangible fixed assets | 22/27 | €2,038 | €770 | -€1,268 | -62.2% |
| Furniture and vehicles | 24 | €2,038 | €770 | -€1,268 | -62.2% |
| Current assets | 29/58 | €7,298 | €6,259 | -€1,039 | -14.2% |
| Stocks and contracts in progress | 3 | €2,224 | €3,850 | +€1,626 | +73.1% |
| Stocks | 30/36 | €2,224 | €3,850 | +€1,626 | +73.1% |
| Amounts receivable within one year | 40/41 | €1,346 | €2,409 | +€1,063 | +79.0% |
| Trade receivables | 40 | €590 | - | -€590 | |
| Other amounts receivable | 41 | €756 | €2,409 | +€1,653 | +218.5% |
| Cash at bank and in hand | 54/58 | €2,355 | - | -€2,355 | |
| Deferred charges and accrued income | 490/1 | €1,373 | - | -€1,373 | |
| Total equity and liabilities | 10/49 | €9,336 | €7,029 | -€2,307 | -24.7% |
| Equity | 10/15 | -€23,642 | -€31,712 | -€8,070 | -34.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,642 | -€32,712 | -€8,070 | -32.8% |
| Amounts payable | 17/49 | €32,978 | €38,741 | +€5,763 | +17.5% |
| Amounts payable within one year | 42/48 | €32,978 | €38,741 | +€5,763 | +17.5% |
| Trade debts | 44 | €6,964 | €5,350 | -€1,613 | -23.2% |
| Suppliers | 440/4 | €6,964 | €5,350 | -€1,613 | -23.2% |
| Taxes, remuneration and social security | 45 | €5,303 | €1,343 | -€3,961 | -74.7% |
| Taxes | 450/3 | €5,134 | €1,343 | -€3,792 | -73.9% |
| Remuneration and social security | 454/9 | €169 | - | -€169 | |
| Other amounts payable | 47/48 | €20,711 | €32,048 | +€11,337 | +54.7% |
| Non-recurring operating income | 76A | €30,000 | €2,120 | -€27,880 | -92.9% |
| Remuneration, social security and pensions | 62 | €2,855 | - | -€2,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,772 | €1,268 | -€504 | -28.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €981 | €590 | -€391 | -39.9% |
| Other operating charges | 640/8 | €1,040 | €209 | -€831 | -79.9% |
| Gross operating margin | 9900 | €5,424 | -€4,374 | -€9,797 | |
| Operating profit (loss) | 9901 | -€1,225 | -€6,440 | -€5,216 | -425.9% |
| Financial income | 75/76B | €4,403 | - | -€4,403 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €4,402 | - | -€4,402 | |
| Financial charges | 65/66B | €324 | €288 | -€37 | -11.3% |
| Recurring financial charges | 65 | €324 | €288 | -€37 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €2,854 | -€6,728 | -€9,582 | |
| Income taxes | 67/77 | €5,618 | €1,343 | -€4,275 | -76.1% |
| Profit (loss) for the period | 9904 | -€2,764 | -€8,070 | -€5,306 | -192.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,764 | -€8,070 | -€5,306 | -192.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.