AMT CONCEPT: 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.
AMT CONCEPT
Largest movements
- Tangible fixed assets +€15,521
up €15,521 (+2,540%), from €611 to €16,132
- Receivables within one year +€11,791
up €11,791 (+7.3%), from €161,889 to €173,681
of which Other amounts receivable: +€9,753
- Trade debts +€34,588
up €34,588 (+174%), from €19,901 to €54,489
- Profit (loss) carried forward -€7,063
down €7,063 (-13.1%), from €53,983 to €46,920
- Other debts -€3,032
down €3,032 (-16.4%), from €18,459 to €15,427
- Gross operating margin -€36,635
down €36,635 (-55.5%), from €66,011 to €29,376
- Staff costs +€11,194
up €11,194 (+52.8%), from €21,209 to €32,403
- Taxes -€11,088
no longer reported in 2025 (was €11,088)
- Depreciation -€1,720
down €1,720 (-46.9%), from €3,667 to €1,947
- Other operating charges +€816
up €816 (+150%), from €545 to €1,361
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 | €178,997 | €204,776 | +€25,779 | +14.4% |
| Fixed assets | 21/28 | €611 | €16,132 | +€15,521 | +2,540% |
| Tangible fixed assets | 22/27 | €611 | €16,132 | +€15,521 | +2,540% |
| Furniture and vehicles | 24 | €611 | €16,132 | +€15,521 | +2,540% |
| Current assets | 29/58 | €178,385 | €188,644 | +€10,259 | +5.8% |
| Amounts receivable within one year | 40/41 | €161,889 | €173,681 | +€11,791 | +7.3% |
| Trade receivables | 40 | €139,222 | €141,260 | +€2,038 | +1.5% |
| Other amounts receivable | 41 | €22,667 | €32,420 | +€9,753 | +43.0% |
| Cash at bank and in hand | 54/58 | €16,496 | €14,964 | -€1,532 | -9.3% |
| Total equity and liabilities | 10/49 | €178,997 | €204,776 | +€25,779 | +14.4% |
| Equity | 10/15 | €138,389 | €131,325 | -€7,063 | -5.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,405 | €79,405 | = | 0.0% |
| Distributable reserves | 133 | €79,405 | €79,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,983 | €46,920 | -€7,063 | -13.1% |
| Amounts payable | 17/49 | €40,608 | €73,451 | +€32,843 | +80.9% |
| Amounts payable within one year | 42/48 | €40,608 | €73,451 | +€32,843 | +80.9% |
| Financial debts | 43 | €2,170 | €3,534 | +€1,364 | +62.9% |
| Other loans | 439 | €2,170 | €3,534 | +€1,364 | +62.9% |
| Trade debts | 44 | €19,901 | €54,489 | +€34,588 | +174% |
| Suppliers | 440/4 | €19,901 | €54,489 | +€34,588 | +174% |
| Taxes, remuneration and social security | 45 | €77 | - | -€77 | |
| Remuneration and social security | 454/9 | €77 | - | -€77 | |
| Other amounts payable | 47/48 | €18,459 | €15,427 | -€3,032 | -16.4% |
| Remuneration, social security and pensions | 62 | €21,209 | €32,403 | +€11,194 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,667 | €1,947 | -€1,720 | -46.9% |
| Other operating charges | 640/8 | €545 | €1,361 | +€816 | +150% |
| Gross operating margin | 9900 | €66,011 | €29,376 | -€36,635 | -55.5% |
| Operating profit (loss) | 9901 | €40,590 | -€6,336 | -€46,925 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €109 | €728 | +€618 | +565% |
| Recurring financial charges | 65 | €109 | €728 | +€618 | +565% |
| Profit (loss) for the period before taxes | 9903 | €40,493 | -€7,063 | -€47,557 | |
| Income taxes | 67/77 | €11,088 | - | -€11,088 | |
| Profit (loss) for the period | 9904 | €29,405 | -€7,063 | -€36,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,405 | -€7,063 | -€36,469 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.