AMAGAT: what changed
Two fiscal 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.
AMAGAT
Largest movements
- Intangible fixed assets -€347,886
down €347,886 (-50.0%), from €695,773 to €347,886
- Receivables within one year +€185,587
up €185,587 (+430.3%), from €43,134 to €228,721
of which Other amounts receivable: +€227,814
- Cash -€19,718
down €19,718 (-39.0%), from €50,602 to €30,884
mainly Net result for the year (-€426,698) and Receivables within one year (-€185,587)
- Profit (loss) carried forward -€426,698
down €426,698 (-16.9%), from -€2.5m to -€3.0m
- Short-term financial debts +€271,219
up €271,219 (+119.3%), from €227,373 to €498,591
- Other debts -€30,694
down €30,694 (-2.5%), from €1.2m to €1.2m
- Financial charges +€37,560
up €37,560 (+102.8%), from €36,540 to €74,100
- Gross operating margin +€17,101
up €17,101 (+65.4%), from -€26,132 to -€9,030
- Taxes +€11,423
up €11,423 (+1439.2%), from €794 to €12,216
- Financial income +€457
up €457 (+2.6%), from €17,665 to €18,122
- Depreciation -€351
down €351 (-0.1%), from €348,696 to €348,345
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 | €1,438,100 | €1,257,398 | -€180,702 | -12.6% |
| Fixed assets | 21/28 | €969,291 | €620,946 | -€348,345 | -35.9% |
| Intangible fixed assets | 21 | €695,773 | €347,886 | -€347,886 | -50.0% |
| Tangible fixed assets | 22/27 | €4,915 | €4,457 | -€458 | -9.3% |
| Furniture and vehicles | 24 | €1,115 | €657 | -€458 | -41.1% |
| Other tangible fixed assets | 26 | €3,800 | €3,800 | = | 0.0% |
| Financial fixed assets | 28 | €268,603 | €268,603 | = | 0.0% |
| Current assets | 29/58 | €468,809 | €636,451 | +€167,643 | +35.8% |
| Amounts receivable within one year | 40/41 | €43,134 | €228,721 | +€185,587 | +430.3% |
| Trade receivables | 40 | €42,227 | - | -€42,227 | |
| Other amounts receivable | 41 | €907 | €228,721 | +€227,814 | +25117.6% |
| Current investments | 50/53 | €375,074 | €376,847 | +€1,773 | +0.5% |
| Cash at bank and in hand | 54/58 | €50,602 | €30,884 | -€19,718 | -39.0% |
| Total equity and liabilities | 10/49 | €1,438,100 | €1,257,398 | -€180,702 | -12.6% |
| Equity | 10/15 | -€29,498 | -€456,195 | -€426,698 | -1446.5% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,529,498 | -€2,956,195 | -€426,698 | -16.9% |
| Amounts payable | 17/49 | €1,467,598 | €1,713,593 | +€245,995 | +16.8% |
| Amounts payable within one year | 42/48 | €1,467,598 | €1,713,593 | +€245,995 | +16.8% |
| Financial debts | 43 | €227,373 | €498,591 | +€271,219 | +119.3% |
| Credit institutions | 430/8 | €227,373 | €498,591 | +€271,219 | +119.3% |
| Trade debts | 44 | €25,619 | €19,205 | -€6,414 | -25.0% |
| Suppliers | 440/4 | €25,619 | €19,205 | -€6,414 | -25.0% |
| Taxes, remuneration and social security | 45 | - | €11,885 | +€11,885 | |
| Taxes | 450/3 | - | €11,885 | +€11,885 | |
| Other amounts payable | 47/48 | €1,214,607 | €1,183,913 | -€30,694 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €348,696 | €348,345 | -€351 | -0.1% |
| Other operating charges | 640/8 | €954 | €1,128 | +€174 | +18.3% |
| Gross operating margin | 9900 | -€26,132 | -€9,030 | +€17,101 | +65.4% |
| Operating profit (loss) | 9901 | -€375,781 | -€358,503 | +€17,278 | +4.6% |
| Financial income | 75/76B | €17,665 | €18,122 | +€457 | +2.6% |
| Recurring financial income | 75 | €17,665 | €18,122 | +€457 | +2.6% |
| Financial charges | 65/66B | €36,540 | €74,100 | +€37,560 | +102.8% |
| Recurring financial charges | 65 | €36,540 | €74,100 | +€37,560 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | -€394,656 | -€414,481 | -€19,825 | -5.0% |
| Income taxes | 67/77 | €794 | €12,216 | +€11,423 | +1439.2% |
| Profit (loss) for the period | 9904 | -€395,450 | -€426,698 | -€31,248 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€395,450 | -€426,698 | -€31,248 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.