L'AMI 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.
L'AMI CONSULTING
Largest movements
- Receivables within one year +€28,292
up €28,292 (+20.7%), from €136,871 to €165,162
of which Other amounts receivable: +€37,600
- Tangible fixed assets -€9,252
down €9,252 (-62.5%), from €14,808 to €5,556
- Profit (loss) carried forward +€16,683
up €16,683 (+15.4%), from €108,461 to €125,144
- Tax, wage and social debts +€4,647
up €4,647 (+9.6%), from €48,461 to €53,108
- Other operating charges +€31,805
up €31,805 (+488%), from €6,517 to €38,322
- Gross operating margin +€28,337
up €28,337 (+72.1%), from €39,306 to €67,642
- Financial charges -€1,162
down €1,162 (-80.3%), from €1,447 to €285
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 | €164,655 | €185,713 | +€21,058 | +12.8% |
| Fixed assets | 21/28 | €15,578 | €6,326 | -€9,252 | -59.4% |
| Tangible fixed assets | 22/27 | €14,808 | €5,556 | -€9,252 | -62.5% |
| Furniture and vehicles | 24 | €14,808 | €5,556 | -€9,252 | -62.5% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €149,077 | €179,386 | +€30,310 | +20.3% |
| Amounts receivable within one year | 40/41 | €136,871 | €165,162 | +€28,292 | +20.7% |
| Trade receivables | 40 | €35,083 | €25,775 | -€9,308 | -26.5% |
| Other amounts receivable | 41 | €101,787 | €139,388 | +€37,600 | +36.9% |
| Cash at bank and in hand | 54/58 | €12,206 | €14,050 | +€1,843 | +15.1% |
| Deferred charges and accrued income | 490/1 | - | €174 | +€174 | |
| Total equity and liabilities | 10/49 | €164,655 | €185,713 | +€21,058 | +12.8% |
| Equity | 10/15 | €114,661 | €131,344 | +€16,683 | +14.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €12,350 | €12,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,461 | €125,144 | +€16,683 | +15.4% |
| Amounts payable | 17/49 | €49,994 | €54,369 | +€4,375 | +8.8% |
| Amounts payable within one year | 42/48 | €49,994 | €54,369 | +€4,375 | +8.8% |
| Trade debts | 44 | €963 | €690 | -€272 | -28.3% |
| Suppliers | 440/4 | €963 | €690 | -€272 | -28.3% |
| Taxes, remuneration and social security | 45 | €48,461 | €53,108 | +€4,647 | +9.6% |
| Taxes | 450/3 | €48,461 | €53,108 | +€4,647 | +9.6% |
| Other amounts payable | 47/48 | €570 | €570 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,342 | €10,658 | +€316 | +3.1% |
| Other operating charges | 640/8 | €6,517 | €38,322 | +€31,805 | +488% |
| Non-recurring operating charges | 66A | €4,177 | €335 | -€3,841 | -92.0% |
| Gross operating margin | 9900 | €39,306 | €67,642 | +€28,337 | +72.1% |
| Operating profit (loss) | 9901 | €18,270 | €18,327 | +€57 | +0.3% |
| Financial income | 75/76B | €5,461 | €5,933 | +€472 | +8.6% |
| Recurring financial income | 75 | €5,461 | €5,933 | +€472 | +8.6% |
| Financial charges | 65/66B | €1,447 | €285 | -€1,162 | -80.3% |
| Recurring financial charges | 65 | €1,447 | €285 | -€1,162 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €22,283 | €23,975 | +€1,692 | +7.6% |
| Income taxes | 67/77 | €7,183 | €7,292 | +€109 | +1.5% |
| Profit (loss) for the period | 9904 | €15,101 | €16,683 | +€1,582 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,101 | €16,683 | +€1,582 | +10.5% |
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 26 October 2026 via checked.be.