AMS SYSTEMS: 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 SYSTEMS
Largest movements
- Cash -€115,484
down €115,484 (-69.3%), from €166,718 to €51,234
mainly Debts after one year (-€255,597) and Contributions, distributions and other (-€250,000)
- Receivables within one year +€115,138
up €115,138 (+32.7%), from €352,194 to €467,333
of which Trade receivables: +€104,853
- Debts after one year -€255,597
down €255,597 (-61.5%), from €415,394 to €159,797
- Current portion of long-term debt +€226,926
up €226,926 (+102.8%), from €220,671 to €447,597
- Profit (loss) carried forward +€94,601
up €94,601 (+9.1%), from €1.0m to €1.1m
- Tax, wage and social debts -€84,588
down €84,588 (-78.2%), from €108,170 to €23,582
- Other debts +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Gross operating margin -€553,329
down €553,329 (-50.2%), from €1.1m to €549,637
- Taxes -€149,884
down €149,884 (-58.2%), from €257,459 to €107,575
- Financial charges +€13,955
up €13,955 (+77.7%), from €17,959 to €31,914
- Depreciation +€12,469
up €12,469 (+20.8%), from €60,013 to €72,481
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 | €2,117,055 | €2,140,165 | +€23,110 | +1.1% |
| Fixed assets | 21/28 | €1,064,206 | €1,057,535 | -€6,671 | -0.6% |
| Tangible fixed assets | 22/27 | €1,064,206 | €1,057,535 | -€6,671 | -0.6% |
| Land and buildings | 22 | €866,758 | €894,600 | +€27,842 | +3.2% |
| Plant, machinery and equipment | 23 | €78,180 | €70,074 | -€8,106 | -10.4% |
| Furniture and vehicles | 24 | €119,268 | €92,861 | -€26,407 | -22.1% |
| Current assets | 29/58 | €1,052,849 | €1,082,629 | +€29,780 | +2.8% |
| Stocks and contracts in progress | 3 | €517,598 | €537,598 | +€20,000 | +3.9% |
| Stocks | 30/36 | €517,598 | €537,598 | +€20,000 | +3.9% |
| Amounts receivable within one year | 40/41 | €352,194 | €467,333 | +€115,138 | +32.7% |
| Trade receivables | 40 | €161,385 | €266,238 | +€104,853 | +65.0% |
| Other amounts receivable | 41 | €190,810 | €201,095 | +€10,285 | +5.4% |
| Cash at bank and in hand | 54/58 | €166,718 | €51,234 | -€115,484 | -69.3% |
| Deferred charges and accrued income | 490/1 | €16,338 | €26,465 | +€10,126 | +62.0% |
| Total equity and liabilities | 10/49 | €2,117,055 | €2,140,165 | +€23,110 | +1.1% |
| Equity | 10/15 | €1,090,100 | €1,158,153 | +€68,052 | +6.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €26,633 | €84 | -€26,548 | -99.7% |
| Distributable reserves | 133 | €26,633 | €84 | -€26,548 | -99.7% |
| Profit (loss) carried forward | 14 | €1,038,468 | €1,133,069 | +€94,601 | +9.1% |
| Amounts payable | 17/49 | €1,026,954 | €982,012 | -€44,943 | -4.4% |
| Amounts payable after more than one year | 17 | €415,394 | €159,797 | -€255,597 | -61.5% |
| Financial debts | 170/4 | €415,394 | €159,797 | -€255,597 | -61.5% |
| Amounts payable within one year | 42/48 | €609,539 | €820,531 | +€210,991 | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €220,671 | €447,597 | +€226,926 | +102.8% |
| Trade debts | 44 | €80,698 | €99,352 | +€18,654 | +23.1% |
| Suppliers | 440/4 | €80,698 | €99,352 | +€18,654 | +23.1% |
| Taxes, remuneration and social security | 45 | €108,170 | €23,582 | -€84,588 | -78.2% |
| Taxes | 450/3 | €108,170 | €23,582 | -€84,588 | -78.2% |
| Other amounts payable | 47/48 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Accrued charges and deferred income | 492/3 | €2,022 | €1,684 | -€338 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,013 | €72,481 | +€12,469 | +20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,338 | +€7,338 | |
| Other operating charges | 640/8 | €25,931 | €21,645 | -€4,286 | -16.5% |
| Non-recurring operating charges | 66A | €5,521 | €0 | -€5,521 | -100.0% |
| Gross operating margin | 9900 | €1,102,966 | €549,637 | -€553,329 | -50.2% |
| Operating profit (loss) | 9901 | €1,011,502 | €448,173 | -€563,328 | -55.7% |
| Financial income | 75/76B | €7,631 | €9,368 | +€1,737 | +22.8% |
| Recurring financial income | 75 | €7,631 | €9,368 | +€1,737 | +22.8% |
| Financial charges | 65/66B | €17,959 | €31,914 | +€13,955 | +77.7% |
| Recurring financial charges | 65 | €17,959 | €31,914 | +€13,955 | +77.7% |
| Profit (loss) for the period before taxes | 9903 | €1,001,175 | €425,628 | -€575,547 | -57.5% |
| Income taxes | 67/77 | €257,459 | €107,575 | -€149,884 | -58.2% |
| Profit (loss) for the period | 9904 | €743,715 | €318,052 | -€425,663 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €743,715 | €318,052 | -€425,663 | -57.2% |
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 5 October 2026 via checked.be.