AM CONCEPT: 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 CONCEPT
Largest movements
- Stocks and contracts +€26,700
up €26,700 (+125.1%), from €21,350 to €48,050
- Current investments -€23,472
no longer reported in 2023 (was €23,472)
- Cash +€18,921
new in 2023: €18,921
mainly Current investments (+€23,472) and Receivables within one year (+€16,709)
- Receivables within one year -€16,709
down €16,709 (-44.0%), from €37,952 to €21,243
of which Trade receivables: -€16,004
- Advances received -€28,150
no longer reported in 2023 (was €28,150)
- Trade debts +€15,645
up €15,645 (+44.5%), from €35,154 to €50,798
- Profit (loss) carried forward +€10,678
up €10,678 (+1781.7%), from €599 to €11,277
- Tax, wage and social debts +€7,267
up €7,267 (+2371.8%), from €306 to €7,573
- Taxes +€7,377
new in 2023: €7,377
- Gross operating margin +€4,043
up €4,043 (+27.7%), from €14,601 to €18,644
- Other operating charges -€689
down €689 (-73.0%), from €944 to €255
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.
Cash bridge derived
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 | €82,809 | €88,249 | +€5,440 | +6.6% |
| Fixed assets | 21/28 | €35 | €35 | = | 0.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €82,774 | €88,214 | +€5,440 | +6.6% |
| Stocks and contracts in progress | 3 | €21,350 | €48,050 | +€26,700 | +125.1% |
| Stocks | 30/36 | €21,350 | €48,050 | +€26,700 | +125.1% |
| Amounts receivable within one year | 40/41 | €37,952 | €21,243 | -€16,709 | -44.0% |
| Trade receivables | 40 | €35,605 | €19,601 | -€16,004 | -44.9% |
| Other amounts receivable | 41 | €2,348 | €1,642 | -€705 | -30.0% |
| Current investments | 50/53 | €23,472 | - | -€23,472 | |
| Cash at bank and in hand | 54/58 | - | €18,921 | +€18,921 | |
| Total equity and liabilities | 10/49 | €82,809 | €88,249 | +€5,440 | +6.6% |
| Equity | 10/15 | €19,199 | €29,877 | +€10,678 | +55.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €599 | €11,277 | +€10,678 | +1781.7% |
| Amounts payable | 17/49 | €63,610 | €58,372 | -€5,238 | -8.2% |
| Amounts payable within one year | 42/48 | €63,610 | €58,372 | -€5,238 | -8.2% |
| Trade debts | 44 | €35,154 | €50,798 | +€15,645 | +44.5% |
| Suppliers | 440/4 | €35,154 | €50,798 | +€15,645 | +44.5% |
| Advances received on contracts in progress | 46 | €28,150 | - | -€28,150 | |
| Taxes, remuneration and social security | 45 | €306 | €7,573 | +€7,267 | +2371.8% |
| Taxes | 450/3 | €306 | €7,573 | +€7,267 | +2371.8% |
| Other operating charges | 640/8 | €944 | €255 | -€689 | -73.0% |
| Gross operating margin | 9900 | €14,601 | €18,644 | +€4,043 | +27.7% |
| Operating profit (loss) | 9901 | €13,657 | €18,389 | +€4,732 | +34.7% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €365 | €378 | +€13 | +3.5% |
| Recurring financial charges | 65 | €365 | €378 | +€13 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €13,292 | €18,055 | +€4,763 | +35.8% |
| Income taxes | 67/77 | - | €7,377 | +€7,377 | |
| Profit (loss) for the period | 9904 | €13,292 | €10,678 | -€2,614 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,292 | €10,678 | -€2,614 | -19.7% |
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 10 October 2026 via checked.be.