AHD ASSURANCES: 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.
AHD ASSURANCES
Largest movements
- Receivables within one year +€57,363
up €57,363 (+14.0%), from €411,177 to €468,539
of which Other amounts receivable: +€52,325
- Other debts +€44,880
up €44,880 (+14.9%), from €300,881 to €345,761
- Gross operating margin +€13,291
up €13,291 (+73.6%), from €18,063 to €31,353
- Other operating charges +€12,486
up €12,486 (+1,831%), from €682 to €13,168
- Taxes +€3,579
new in 2023: €3,579
- Financial charges +€1,686
up €1,686 (+56.8%), from €2,970 to €4,657
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,600 | €470,057 | +€55,457 | +13.4% |
| Fixed assets | 21/28 | €164 | - | -€164 | |
| Tangible fixed assets | 22/27 | €164 | - | -€164 | |
| Plant, machinery and equipment | 23 | €164 | - | -€164 | |
| Current assets | 29/58 | €414,436 | €470,057 | +€55,621 | +13.4% |
| Amounts receivable within one year | 40/41 | €411,177 | €468,539 | +€57,363 | +14.0% |
| Trade receivables | 40 | €8,129 | €13,167 | +€5,038 | +62.0% |
| Other amounts receivable | 41 | €403,048 | €455,372 | +€52,325 | +13.0% |
| Cash at bank and in hand | 54/58 | €883 | €1,262 | +€379 | +42.9% |
| Deferred charges and accrued income | 490/1 | €2,377 | €256 | -€2,121 | -89.2% |
| Total equity and liabilities | 10/49 | €414,600 | €470,057 | +€55,457 | +13.4% |
| Equity | 10/15 | €88,124 | €88,909 | +€785 | +0.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,124 | €79,909 | +€785 | +1.0% |
| Amounts payable | 17/49 | €326,476 | €381,147 | +€54,671 | +16.7% |
| Amounts payable within one year | 42/48 | €326,476 | €381,147 | +€54,671 | +16.7% |
| Financial debts | 43 | €18,189 | €22,754 | +€4,566 | +25.1% |
| Credit institutions | 430/8 | €18,189 | €22,754 | +€4,566 | +25.1% |
| Trade debts | 44 | €7,260 | €8,816 | +€1,556 | +21.4% |
| Suppliers | 440/4 | €7,260 | €8,816 | +€1,556 | +21.4% |
| Taxes, remuneration and social security | 45 | €146 | €3,816 | +€3,670 | +2,509% |
| Taxes | 450/3 | €146 | €3,816 | +€3,670 | +2,509% |
| Other amounts payable | 47/48 | €300,881 | €345,761 | +€44,880 | +14.9% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €164 | -€79 | -32.6% |
| Other operating charges | 640/8 | €682 | €13,168 | +€12,486 | +1,831% |
| Gross operating margin | 9900 | €18,063 | €31,353 | +€13,291 | +73.6% |
| Operating profit (loss) | 9901 | €17,138 | €18,021 | +€884 | +5.2% |
| Financial income | 75/76B | €264 | - | -€264 | |
| Recurring financial income | 75 | €264 | - | -€264 | |
| Financial charges | 65/66B | €2,970 | €4,657 | +€1,686 | +56.8% |
| Recurring financial charges | 65 | €2,970 | €4,657 | +€1,686 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €14,431 | €13,365 | -€1,067 | -7.4% |
| Income taxes | 67/77 | - | €3,579 | +€3,579 | |
| Profit (loss) for the period | 9904 | €14,431 | €9,785 | -€4,646 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,431 | €9,785 | -€4,646 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.