AMSTRAMGLAM: 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.
AMSTRAMGLAM
Largest movements
- Stocks and contracts +€47,196
up €47,196 (+31.1%), from €151,564 to €198,761
- Tangible fixed assets -€10,474
down €10,474 (-70.2%), from €14,917 to €4,443
of which Furniture and vehicles: -€9,207
- Profit (loss) carried forward +€25,893
up €25,893 (+20.3%), from €127,400 to €153,292
- Tax, wage and social debts +€14,522
up €14,522 (+53.2%), from €27,273 to €41,795
of which Taxes: +€20,430
- Trade debts -€5,482
down €5,482 (-85.8%), from €6,389 to €907
- Other debts +€2,525
up €2,525 (+7.6%), from €33,317 to €35,842
- Gross operating margin +€24,501
up €24,501 (+17.6%), from €139,566 to €164,067
- Staff costs +€14,465
up €14,465 (+30.0%), from €48,209 to €62,674
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 | €215,157 | €252,297 | +€37,141 | +17.3% |
| Fixed assets | 21/28 | €15,442 | €4,968 | -€10,474 | -67.8% |
| Tangible fixed assets | 22/27 | €14,917 | €4,443 | -€10,474 | -70.2% |
| Plant, machinery and equipment | 23 | €1,267 | - | -€1,267 | |
| Furniture and vehicles | 24 | €13,650 | €4,443 | -€9,207 | -67.5% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €199,715 | €247,329 | +€47,615 | +23.8% |
| Stocks and contracts in progress | 3 | €151,564 | €198,761 | +€47,196 | +31.1% |
| Stocks | 30/36 | €151,564 | €198,761 | +€47,196 | +31.1% |
| Cash at bank and in hand | 54/58 | €46,890 | €48,569 | +€1,679 | +3.6% |
| Deferred charges and accrued income | 490/1 | €1,260 | - | -€1,260 | |
| Total equity and liabilities | 10/49 | €215,157 | €252,297 | +€37,141 | +17.3% |
| Equity | 10/15 | €147,860 | €173,752 | +€25,893 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,400 | €153,292 | +€25,893 | +20.3% |
| Amounts payable | 17/49 | €67,297 | €78,545 | +€11,248 | +16.7% |
| Amounts payable within one year | 42/48 | €66,978 | €78,545 | +€11,566 | +17.3% |
| Trade debts | 44 | €6,389 | €907 | -€5,482 | -85.8% |
| Suppliers | 440/4 | €6,389 | €907 | -€5,482 | -85.8% |
| Taxes, remuneration and social security | 45 | €27,273 | €41,795 | +€14,522 | +53.2% |
| Taxes | 450/3 | €21,366 | €41,795 | +€20,430 | +95.6% |
| Remuneration and social security | 454/9 | €5,907 | - | -€5,907 | |
| Other amounts payable | 47/48 | €33,317 | €35,842 | +€2,525 | +7.6% |
| Accrued charges and deferred income | 492/3 | €318 | - | -€318 | |
| Remuneration, social security and pensions | 62 | €48,209 | €62,674 | +€14,465 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,474 | €10,474 | = | 0.0% |
| Other operating charges | 640/8 | €1,790 | €1,535 | -€255 | -14.2% |
| Gross operating margin | 9900 | €139,566 | €164,067 | +€24,501 | +17.6% |
| Operating profit (loss) | 9901 | €79,094 | €89,385 | +€10,291 | +13.0% |
| Financial charges | 65/66B | €3,204 | €3,492 | +€288 | +9.0% |
| Recurring financial charges | 65 | €3,204 | €3,492 | +€288 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €75,889 | €85,893 | +€10,003 | +13.2% |
| Income taxes | 67/77 | €19,832 | €20,000 | +€168 | +0.8% |
| Profit (loss) for the period | 9904 | €56,057 | €65,893 | +€9,835 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,057 | €65,893 | +€9,835 | +17.5% |
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.