AMT CONSULT: 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.
AMT CONSULT
Largest movements
- Cash -€31,649
down €31,649 (-23.2%), from €136,130 to €104,482
mainly Receivables within one year (-€15,146) and Net result for the year (-€11,084)
- Receivables within one year +€15,146
up €15,146 (+143.3%), from €10,573 to €25,720
of which Trade receivables: +€14,991
- Profit (loss) carried forward -€11,084
down €11,084 (-9.0%), from -€122,552 to -€133,636
- Debts after one year -€3,000
down €3,000 (-8.1%), from €37,000 to €34,000
- Gross operating margin +€29,347
up €29,347 (+77.5%), from -€37,882 to -€8,536
- Financial charges -€737
down €737 (-34.6%), from €2,131 to €1,394
- Financial income +€519
up €519 (+112.8%), from €460 to €980
- Depreciation -€452
no longer reported in 2025 (was €452)
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 | €148,827 | €132,267 | -€16,560 | -11.1% |
| Fixed assets | 21/28 | €67 | €67 | = | 0.0% |
| Financial fixed assets | 28 | €67 | €67 | = | 0.0% |
| Current assets | 29/58 | €148,761 | €132,201 | -€16,560 | -11.1% |
| Amounts receivable within one year | 40/41 | €10,573 | €25,720 | +€15,146 | +143.3% |
| Trade receivables | 40 | €5,537 | €20,528 | +€14,991 | +270.7% |
| Other amounts receivable | 41 | €5,036 | €5,191 | +€156 | +3.1% |
| Cash at bank and in hand | 54/58 | €136,130 | €104,482 | -€31,649 | -23.2% |
| Deferred charges and accrued income | 490/1 | €2,057 | €1,999 | -€58 | -2.8% |
| Total equity and liabilities | 10/49 | €148,827 | €132,267 | -€16,560 | -11.1% |
| Equity | 10/15 | €95,823 | €84,739 | -€11,084 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €212,175 | €212,175 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,724 | €3,724 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,724 | €3,724 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €205,451 | €205,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,552 | -€133,636 | -€11,084 | -9.0% |
| Amounts payable | 17/49 | €53,005 | €47,529 | -€5,476 | -10.3% |
| Amounts payable after more than one year | 17 | €37,000 | €34,000 | -€3,000 | -8.1% |
| Other amounts payable | 178/9 | €37,000 | €34,000 | -€3,000 | -8.1% |
| Amounts payable within one year | 42/48 | €6,876 | €3,695 | -€3,181 | -46.3% |
| Trade debts | 44 | €2,019 | €648 | -€1,371 | -67.9% |
| Suppliers | 440/4 | €2,019 | €648 | -€1,371 | -67.9% |
| Taxes, remuneration and social security | 45 | €3,400 | €2,823 | -€576 | -17.0% |
| Taxes | 450/3 | €1,200 | €2,823 | +€1,624 | +135.3% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €1,457 | €224 | -€1,233 | -84.6% |
| Accrued charges and deferred income | 492/3 | €9,128 | €9,833 | +€705 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €452 | - | -€452 | |
| Other operating charges | 640/8 | €1,889 | €1,923 | +€34 | +1.8% |
| Gross operating margin | 9900 | -€37,882 | -€8,536 | +€29,347 | +77.5% |
| Operating profit (loss) | 9901 | -€40,223 | -€10,459 | +€29,764 | +74.0% |
| Financial income | 75/76B | €460 | €980 | +€519 | +112.8% |
| Recurring financial income | 75 | €460 | €980 | +€519 | +112.8% |
| Financial charges | 65/66B | €2,131 | €1,394 | -€737 | -34.6% |
| Recurring financial charges | 65 | €2,131 | €1,394 | -€737 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,893 | -€10,873 | +€31,020 | +74.0% |
| Income taxes | 67/77 | €267 | €211 | -€56 | -21.0% |
| Profit (loss) for the period | 9904 | -€42,161 | -€11,084 | +€31,077 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,161 | -€11,084 | +€31,077 | +73.7% |
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 7 October 2026 via checked.be.