AL AMAN: 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.
AL AMAN
Largest movements
- Receivables within one year +€113,216
up €113,216 (+87.2%), from €129,799 to €243,014
- Cash -€32,151
down €32,151 (-14.8%), from €216,565 to €184,414
mainly Receivables within one year (-€113,216) and Other debts (-€60,337)
- Tangible fixed assets +€16,349
new in 2024: €16,349
- Trade debts +€113,583
up €113,583 (+93.4%), from €121,618 to €235,201
- Profit (loss) carried forward +€66,789
up €66,789 (+83.0%), from €80,492 to €147,281
- Other debts -€60,337
down €60,337 (-93.5%), from €64,514 to €4,176
- Tax, wage and social debts -€23,181
down €23,181 (-36.6%), from €63,416 to €40,235
of which Taxes: -€27,495
- Gross operating margin -€51,433
down €51,433 (-30.9%), from €166,557 to €115,124
- Taxes -€48,513
no longer reported in 2024 (was €48,513)
- Depreciation +€8,651
new in 2024: €8,651
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 | €348,408 | €445,261 | +€96,853 | +27.8% |
| Fixed assets | 21/28 | - | €16,349 | +€16,349 | |
| Tangible fixed assets | 22/27 | - | €16,349 | +€16,349 | |
| Furniture and vehicles | 24 | - | €16,349 | +€16,349 | |
| Current assets | 29/58 | €348,408 | €428,913 | +€80,504 | +23.1% |
| Stocks and contracts in progress | 3 | €2,045 | €1,485 | -€560 | -27.4% |
| Stocks | 30/36 | €2,045 | €1,485 | -€560 | -27.4% |
| Amounts receivable within one year | 40/41 | €129,799 | €243,014 | +€113,216 | +87.2% |
| Trade receivables | 40 | €129,799 | €243,014 | +€113,216 | +87.2% |
| Cash at bank and in hand | 54/58 | €216,565 | €184,414 | -€32,151 | -14.8% |
| Total equity and liabilities | 10/49 | €348,408 | €445,261 | +€96,853 | +27.8% |
| Equity | 10/15 | €98,861 | €165,649 | +€66,789 | +67.6% |
| Contributions | 10/11 | €17,090 | €17,090 | = | 0.0% |
| Reserves | 13 | €1,278 | €1,278 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,278 | €1,278 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,278 | €1,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,492 | €147,281 | +€66,789 | +83.0% |
| Amounts payable | 17/49 | €249,548 | €279,612 | +€30,064 | +12.0% |
| Amounts payable within one year | 42/48 | €249,548 | €279,612 | +€30,064 | +12.0% |
| Trade debts | 44 | €121,618 | €235,201 | +€113,583 | +93.4% |
| Suppliers | 440/4 | €121,618 | €235,201 | +€113,583 | +93.4% |
| Taxes, remuneration and social security | 45 | €63,416 | €40,235 | -€23,181 | -36.6% |
| Taxes | 450/3 | €35,901 | €8,406 | -€27,495 | -76.6% |
| Remuneration and social security | 454/9 | €27,515 | €31,829 | +€4,313 | +15.7% |
| Other amounts payable | 47/48 | €64,514 | €4,176 | -€60,337 | -93.5% |
| Remuneration, social security and pensions | 62 | €37,289 | €38,434 | +€1,145 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,651 | +€8,651 | |
| Other operating charges | 640/8 | €132 | €1,131 | +€999 | +759% |
| Gross operating margin | 9900 | €166,557 | €115,124 | -€51,433 | -30.9% |
| Operating profit (loss) | 9901 | €129,136 | €66,907 | -€62,229 | -48.2% |
| Financial charges | 65/66B | €131 | €119 | -€12 | -9.2% |
| Recurring financial charges | 65 | €131 | €119 | -€12 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €129,006 | €66,789 | -€62,217 | -48.2% |
| Income taxes | 67/77 | €48,513 | - | -€48,513 | |
| Profit (loss) for the period | 9904 | €80,492 | €66,789 | -€13,704 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,492 | €66,789 | -€13,704 | -17.0% |
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 27 October 2026 via checked.be.