AM ARCHITECTURE: 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.
AM ARCHITECTURE
Largest movements
- Tangible fixed assets -€11,901
down €11,901 (-22.8%), from €52,195 to €40,294
of which Furniture and vehicles: -€6,873
- Receivables within one year -€1,445
down €1,445 (-25.6%), from €5,633 to €4,189
of which Trade receivables: -€2,054
- Cash +€929
up €929 (+1,303%), from €71 to €1,000
mainly Depreciation (+€11,901) and Other debts (+€8,850)
- Profit (loss) carried forward -€14,739
down €14,739, from €13,625 to -€1,114
- Other debts +€8,850
up €8,850 (+52.2%), from €16,946 to €25,796
- Debts after one year -€3,871
down €3,871 (-44.2%), from €8,758 to €4,887
- Tax, wage and social debts -€2,388
down €2,388 (-71.1%), from €3,360 to €972
- Gross operating margin -€11,644
down €11,644, from €9,895 to -€1,748
- Depreciation +€2,354
up €2,354 (+24.7%), from €9,547 to €11,901
- Taxes -€586
down €586 (-75.2%), from €779 to €193
- Financial income -€209
no longer reported in 2024 (was €209)
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 | €58,740 | €46,357 | -€12,384 | -21.1% |
| Fixed assets | 21/28 | €52,195 | €40,294 | -€11,901 | -22.8% |
| Tangible fixed assets | 22/27 | €52,195 | €40,294 | -€11,901 | -22.8% |
| Land and buildings | 22 | €29,839 | €24,812 | -€5,028 | -16.8% |
| Furniture and vehicles | 24 | €22,356 | €15,483 | -€6,873 | -30.7% |
| Current assets | 29/58 | €6,545 | €6,063 | -€483 | -7.4% |
| Amounts receivable within one year | 40/41 | €5,633 | €4,189 | -€1,445 | -25.6% |
| Trade receivables | 40 | €5,633 | €3,579 | -€2,054 | -36.5% |
| Other amounts receivable | 41 | - | €609 | +€609 | |
| Cash at bank and in hand | 54/58 | €71 | €1,000 | +€929 | +1,303% |
| Deferred charges and accrued income | 490/1 | €841 | €874 | +€33 | +3.9% |
| Total equity and liabilities | 10/49 | €58,740 | €46,357 | -€12,384 | -21.1% |
| Equity | 10/15 | €15,125 | €386 | -€14,739 | -97.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,625 | -€1,114 | -€14,739 | |
| Amounts payable | 17/49 | €43,616 | €45,971 | +€2,355 | +5.4% |
| Amounts payable after more than one year | 17 | €8,758 | €4,887 | -€3,871 | -44.2% |
| Financial debts | 170/4 | €8,758 | €4,887 | -€3,871 | -44.2% |
| Amounts payable within one year | 42/48 | €34,857 | €41,084 | +€6,226 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €3,837 | €3,871 | +€34 | +0.9% |
| Trade debts | 44 | €10,715 | €10,445 | -€269 | -2.5% |
| Suppliers | 440/4 | €10,715 | €10,445 | -€269 | -2.5% |
| Taxes, remuneration and social security | 45 | €3,360 | €972 | -€2,388 | -71.1% |
| Taxes | 450/3 | €3,360 | €972 | -€2,388 | -71.1% |
| Other amounts payable | 47/48 | €16,946 | €25,796 | +€8,850 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,547 | €11,901 | +€2,354 | +24.7% |
| Other operating charges | 640/8 | €551 | €504 | -€47 | -8.6% |
| Gross operating margin | 9900 | €9,895 | -€1,748 | -€11,644 | |
| Operating profit (loss) | 9901 | -€203 | -€14,153 | -€13,950 | -6,871% |
| Financial income | 75/76B | €209 | - | -€209 | |
| Recurring financial income | 75 | €209 | - | -€209 | |
| Financial charges | 65/66B | €452 | €393 | -€59 | -13.0% |
| Recurring financial charges | 65 | €452 | €393 | -€59 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€446 | -€14,546 | -€14,100 | -3,161% |
| Income taxes | 67/77 | €779 | €193 | -€586 | -75.2% |
| Profit (loss) for the period | 9904 | -€1,225 | -€14,739 | -€13,514 | -1,104% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,225 | -€14,739 | -€13,514 | -1,104% |
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 21 October 2026 via checked.be.