AMT 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.
AMT CONSULTING
Largest movements
- Receivables within one year +€104,439
up €104,439 (+481%), from €21,716 to €126,155
- Tangible fixed assets -€91,485
down €91,485 (-3.4%), from €2.7m to €2.6m
of which Leasing and similar rights: -€61,464
- Financial fixed assets +€48,186
up €48,186 (+10.4%), from €464,183 to €512,369
- Trade debts +€110,987
up €110,987 (+478%), from €23,238 to €134,225
- Debts after one year -€104,369
down €104,369 (-4.7%), from €2.2m to €2.1m
- Reserves +€58,650
up €58,650 (+15.7%), from €374,527 to €433,177
of which Distributable reserves: +€59,250
- Other debts -€34,648
down €34,648 (-94.5%), from €36,661 to €2,013
- Gross operating margin +€58,012
up €58,012 (+13.6%), from €426,810 to €484,822
- Taxes +€21,085
up €21,085 (+40.0%), from €52,660 to €73,745
- Financial charges -€9,207
down €9,207 (-7.5%), from €122,548 to €113,341
- Other operating charges +€7,814
up €7,814 (+121%), from €6,475 to €14,289
- Staff costs -€4,960
down €4,960 (-12.8%), from €38,725 to €33,765
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 | €3,278,359 | €3,325,418 | +€47,059 | +1.4% |
| Fixed assets | 21/28 | €3,208,542 | €3,152,807 | -€55,735 | -1.7% |
| Intangible fixed assets | 21 | €24,846 | €12,410 | -€12,436 | -50.1% |
| Tangible fixed assets | 22/27 | €2,719,513 | €2,628,028 | -€91,485 | -3.4% |
| Land and buildings | 22 | €1,853,148 | €1,824,127 | -€29,021 | -1.6% |
| Plant, machinery and equipment | 23 | €9,023 | €8,023 | -€1,000 | -11.1% |
| Leasing and similar rights | 25 | €857,342 | €795,878 | -€61,464 | -7.2% |
| Financial fixed assets | 28 | €464,183 | €512,369 | +€48,186 | +10.4% |
| Current assets | 29/58 | €69,817 | €172,611 | +€102,794 | +147% |
| Amounts receivable within one year | 40/41 | €21,716 | €126,155 | +€104,439 | +481% |
| Trade receivables | 40 | €21,716 | €126,155 | +€104,439 | +481% |
| Current investments | 50/53 | €29,000 | €35,000 | +€6,000 | +20.7% |
| Cash at bank and in hand | 54/58 | €16,986 | €8,467 | -€8,520 | -50.2% |
| Deferred charges and accrued income | 490/1 | €2,115 | €2,990 | +€875 | +41.4% |
| Total equity and liabilities | 10/49 | €3,278,359 | €3,325,418 | +€47,059 | +1.4% |
| Equity | 10/15 | €374,527 | €433,177 | +€58,650 | +15.7% |
| Reserves | 13 | €374,527 | €433,177 | +€58,650 | +15.7% |
| Tax-exempt reserves | 132 | €39,201 | €38,600 | -€601 | -1.5% |
| Distributable reserves | 133 | €335,326 | €394,577 | +€59,250 | +17.7% |
| Provisions and deferred taxes | 16 | €6,753 | €6,441 | -€311 | -4.6% |
| Deferred taxes | 168 | €6,753 | €6,441 | -€311 | -4.6% |
| Amounts payable | 17/49 | €2,897,079 | €2,885,800 | -€11,279 | -0.4% |
| Amounts payable after more than one year | 17 | €2,231,129 | €2,126,759 | -€104,369 | -4.7% |
| Financial debts | 170/4 | €2,231,129 | €2,126,759 | -€104,369 | -4.7% |
| Amounts payable within one year | 42/48 | €352,204 | €468,592 | +€116,388 | +33.0% |
| Current portion of amounts payable after more than one year | 42 | €216,216 | €236,359 | +€20,143 | +9.3% |
| Trade debts | 44 | €23,238 | €134,225 | +€110,987 | +478% |
| Suppliers | 440/4 | €23,238 | €134,225 | +€110,987 | +478% |
| Taxes, remuneration and social security | 45 | €76,090 | €95,995 | +€19,905 | +26.2% |
| Taxes | 450/3 | €61,433 | €95,120 | +€33,687 | +54.8% |
| Remuneration and social security | 454/9 | €14,656 | €874 | -€13,782 | -94.0% |
| Other amounts payable | 47/48 | €36,661 | €2,013 | -€34,648 | -94.5% |
| Accrued charges and deferred income | 492/3 | €313,747 | €290,449 | -€23,298 | -7.4% |
| Remuneration, social security and pensions | 62 | €38,725 | €33,765 | -€4,960 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,423 | €149,539 | +€4,116 | +2.8% |
| Other operating charges | 640/8 | €6,475 | €14,289 | +€7,814 | +121% |
| Gross operating margin | 9900 | €426,810 | €484,822 | +€58,012 | +13.6% |
| Operating profit (loss) | 9901 | €236,187 | €287,229 | +€51,041 | +21.6% |
| Financial income | 75/76B | €875 | €4,061 | +€3,186 | +364% |
| Recurring financial income | 75 | €875 | €4,061 | +€3,186 | +364% |
| Financial charges | 65/66B | €122,548 | €113,341 | -€9,207 | -7.5% |
| Recurring financial charges | 65 | €122,548 | €113,341 | -€9,207 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €114,514 | €177,949 | +€63,435 | +55.4% |
| Transfer from deferred taxes | 780 | €311 | €311 | = | 0.0% |
| Income taxes | 67/77 | €52,660 | €73,745 | +€21,085 | +40.0% |
| Profit (loss) for the period | 9904 | €62,165 | €104,515 | +€42,350 | +68.1% |
| Transfer from tax-exempt reserves | 789 | €601 | €601 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,766 | €105,116 | +€42,350 | +67.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.