AMSC 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.
AMSC consulting
Largest movements
- Cash -€66,836
down €66,836 (-68.7%), from €97,245 to €30,409
mainly Contributions, distributions and other (-€76,471) and Tax, wage and social debts (-€23,341)
- Receivables within one year -€31,990
down €31,990 (-56.6%), from €56,534 to €24,544
of which Trade receivables: -€32,295
- Deferred charges and accrued income +€5,922
up €5,922 (+145%), from €4,078 to €10,000
- Reserves -€76,287
down €76,287 (-45.6%), from €167,329 to €91,041
- Tax, wage and social debts -€23,341
down €23,341 (-43.3%), from €53,940 to €30,598
of which Taxes: -€21,141
- Other debts +€10,759
up €10,759 (+625%), from €1,723 to €12,482
- Trade debts -€3,367
down €3,367 (-81.2%), from €4,146 to €778
- Gross operating margin -€78,761
down €78,761 (-82.9%), from €95,058 to €16,297
- Taxes -€16,079
down €16,079 (-76.7%), from €20,973 to €4,895
- Financial income -€2,907
down €2,907 (-91.0%), from €3,194 to €287
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 | €230,850 | €137,900 | -€92,950 | -40.3% |
| Fixed assets | 21/28 | €45,241 | €45,196 | -€45 | -0.1% |
| Tangible fixed assets | 22/27 | €45,241 | €45,196 | -€45 | -0.1% |
| Plant, machinery and equipment | 23 | €15,493 | €13,140 | -€2,354 | -15.2% |
| Furniture and vehicles | 24 | €1,228 | €2,334 | +€1,106 | +90.1% |
| Other tangible fixed assets | 26 | €28,520 | €29,723 | +€1,203 | +4.2% |
| Current assets | 29/58 | €185,608 | €92,704 | -€92,905 | -50.1% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €22,750 | €22,750 | = | 0.0% |
| Stocks | 30/36 | €22,750 | €22,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,534 | €24,544 | -€31,990 | -56.6% |
| Trade receivables | 40 | €56,492 | €24,197 | -€32,295 | -57.2% |
| Other amounts receivable | 41 | €43 | €348 | +€305 | +713% |
| Cash at bank and in hand | 54/58 | €97,245 | €30,409 | -€66,836 | -68.7% |
| Deferred charges and accrued income | 490/1 | €4,078 | €10,000 | +€5,922 | +145% |
| Total equity and liabilities | 10/49 | €230,850 | €137,900 | -€92,950 | -40.3% |
| Equity | 10/15 | €170,329 | €94,041 | -€76,287 | -44.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €167,329 | €91,041 | -€76,287 | -45.6% |
| Distributable reserves | 133 | €167,329 | €91,041 | -€76,287 | -45.6% |
| Amounts payable | 17/49 | €60,521 | €43,859 | -€16,662 | -27.5% |
| Amounts payable within one year | 42/48 | €59,808 | €43,859 | -€15,949 | -26.7% |
| Trade debts | 44 | €4,146 | €778 | -€3,367 | -81.2% |
| Suppliers | 440/4 | €4,146 | €778 | -€3,367 | -81.2% |
| Taxes, remuneration and social security | 45 | €53,940 | €30,598 | -€23,341 | -43.3% |
| Taxes | 450/3 | €49,740 | €28,598 | -€21,141 | -42.5% |
| Remuneration and social security | 454/9 | €4,200 | €2,000 | -€2,200 | -52.4% |
| Other amounts payable | 47/48 | €1,723 | €12,482 | +€10,759 | +625% |
| Accrued charges and deferred income | 492/3 | €713 | - | -€713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,965 | €7,351 | +€385 | +5.5% |
| Other operating charges | 640/8 | €1,074 | €1,146 | +€72 | +6.7% |
| Gross operating margin | 9900 | €95,058 | €16,297 | -€78,761 | -82.9% |
| Operating profit (loss) | 9901 | €87,018 | €7,801 | -€79,218 | -91.0% |
| Financial income | 75/76B | €3,194 | €287 | -€2,907 | -91.0% |
| Recurring financial income | 75 | €3,194 | €287 | -€2,907 | -91.0% |
| Financial charges | 65/66B | €3,650 | €3,010 | -€641 | -17.6% |
| Recurring financial charges | 65 | €3,650 | €3,010 | -€641 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €86,562 | €5,078 | -€81,484 | -94.1% |
| Income taxes | 67/77 | €20,973 | €4,895 | -€16,079 | -76.7% |
| Profit (loss) for the period | 9904 | €65,589 | €183 | -€65,406 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,589 | €183 | -€65,406 | -99.7% |
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 16 October 2026 via checked.be.