A.AMY: 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.
A.AMY
Largest movements
- Cash -€10,323
down €10,323 (-55.6%), from €18,550 to €8,227
mainly Trade debts (-€23,629) and Tax, wage and social debts (-€10,327)
- Receivables within one year -€9,836
down €9,836 (-10.7%), from €91,625 to €81,789
of which Trade receivables: -€14,638
- Tangible fixed assets -€8,980
down €8,980 (-35.9%), from €25,024 to €16,044
of which Plant, machinery and equipment: -€10,190
- Deferred charges and accrued income +€1,822
new in 2024: €1,822
- Trade debts -€23,629
down €23,629 (-46.3%), from €51,067 to €27,438
- Tax, wage and social debts -€10,327
down €10,327 (-33.1%), from €31,183 to €20,855
of which Remuneration and social security: -€7,000
- Profit (loss) carried forward +€6,587
up €6,587 (+18.2%), from €36,286 to €42,874
- Gross operating margin -€21,221
down €21,221 (-48.8%), from €43,492 to €22,270
- Taxes -€2,979
down €2,979 (-42.7%), from €6,979 to €4,000
- Depreciation +€672
up €672 (+6.5%), from €10,323 to €10,995
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,199 | €107,883 | -€27,316 | -20.2% |
| Fixed assets | 21/28 | €25,024 | €16,044 | -€8,980 | -35.9% |
| Tangible fixed assets | 22/27 | €25,024 | €16,044 | -€8,980 | -35.9% |
| Plant, machinery and equipment | 23 | €17,807 | €7,618 | -€10,190 | -57.2% |
| Furniture and vehicles | 24 | €7,217 | €8,426 | +€1,210 | +16.8% |
| Current assets | 29/58 | €110,175 | €91,839 | -€18,336 | -16.6% |
| Amounts receivable within one year | 40/41 | €91,625 | €81,789 | -€9,836 | -10.7% |
| Trade receivables | 40 | €90,940 | €76,302 | -€14,638 | -16.1% |
| Other amounts receivable | 41 | €685 | €5,487 | +€4,802 | +701% |
| Cash at bank and in hand | 54/58 | €18,550 | €8,227 | -€10,323 | -55.6% |
| Deferred charges and accrued income | 490/1 | - | €1,822 | +€1,822 | |
| Total equity and liabilities | 10/49 | €135,199 | €107,883 | -€27,316 | -20.2% |
| Equity | 10/15 | €39,286 | €45,874 | +€6,587 | +16.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,286 | €42,874 | +€6,587 | +18.2% |
| Amounts payable | 17/49 | €95,912 | €62,009 | -€33,903 | -35.3% |
| Amounts payable within one year | 42/48 | €95,912 | €62,009 | -€33,903 | -35.3% |
| Trade debts | 44 | €51,067 | €27,438 | -€23,629 | -46.3% |
| Suppliers | 440/4 | €51,067 | €27,438 | -€23,629 | -46.3% |
| Taxes, remuneration and social security | 45 | €31,183 | €20,855 | -€10,327 | -33.1% |
| Taxes | 450/3 | €11,873 | €8,545 | -€3,327 | -28.0% |
| Remuneration and social security | 454/9 | €19,310 | €12,310 | -€7,000 | -36.3% |
| Other amounts payable | 47/48 | €13,663 | €13,716 | +€53 | +0.4% |
| Remuneration, social security and pensions | 62 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,323 | €10,995 | +€672 | +6.5% |
| Other operating charges | 640/8 | €670 | €599 | -€71 | -10.6% |
| Gross operating margin | 9900 | €43,492 | €22,270 | -€21,221 | -48.8% |
| Operating profit (loss) | 9901 | €32,328 | €10,676 | -€21,652 | -67.0% |
| Financial charges | 65/66B | €74 | €89 | +€15 | +20.1% |
| Recurring financial charges | 65 | €74 | €89 | +€15 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €32,254 | €10,587 | -€21,667 | -67.2% |
| Income taxes | 67/77 | €6,979 | €4,000 | -€2,979 | -42.7% |
| Profit (loss) for the period | 9904 | €25,275 | €6,587 | -€18,688 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,275 | €6,587 | -€18,688 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.