AMAL-GAMME: 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.
AMAL-GAMME
Largest movements
- Receivables within one year +€96,820
up €96,820, from €0 to €96,820
of which Trade receivables: +€96,104
- Tangible fixed assets -€85,955
down €85,955 (-5.2%), from €1.7m to €1.6m
of which Land and buildings: -€110,677
- Other debts +€182,397
up €182,397 (+529%), from €34,480 to €216,877
- Debts after one year -€115,506
down €115,506 (-19.0%), from €607,852 to €492,347
- Accrued charges and deferred income -€51,400
no longer reported in 2024 (was €51,400)
- Trade debts -€46,110
down €46,110 (-63.7%), from €72,364 to €26,254
- Profit (loss) carried forward +€41,874
up €41,874 (+6.5%), from €642,685 to €684,559
- Gross operating margin +€53,636
up €53,636 (+39.0%), from €137,492 to €191,128
- Taxes +€15,325
up €15,325 (+514%), from €2,980 to €18,305
- Financial charges -€2,353
down €2,353 (-20.5%), from €11,453 to €9,100
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 | €2,963,729 | €2,975,002 | +€11,273 | +0.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,951,683 | €2,865,729 | -€85,955 | -2.9% |
| Tangible fixed assets | 22/27 | €1,662,178 | €1,576,224 | -€85,955 | -5.2% |
| Land and buildings | 22 | €1,658,950 | €1,548,273 | -€110,677 | -6.7% |
| Plant, machinery and equipment | 23 | €0 | €9,980 | +€9,980 | |
| Furniture and vehicles | 24 | €3,228 | €17,971 | +€14,743 | +457% |
| Financial fixed assets | 28 | €1,289,505 | €1,289,505 | = | 0.0% |
| Current assets | 29/58 | €12,046 | €109,273 | +€97,228 | +807% |
| Amounts receivable within one year | 40/41 | €0 | €96,820 | +€96,820 | |
| Trade receivables | 40 | - | €96,104 | +€96,104 | |
| Other amounts receivable | 41 | €0 | €716 | +€716 | |
| Cash at bank and in hand | 54/58 | €11,345 | €11,583 | +€238 | +2.1% |
| Deferred charges and accrued income | 490/1 | €701 | €871 | +€170 | +24.2% |
| Total equity and liabilities | 10/49 | €2,963,729 | €2,975,002 | +€11,273 | +0.4% |
| Equity | 10/15 | €2,024,056 | €2,065,930 | +€41,874 | +2.1% |
| Contributions | 10/11 | €1,306,000 | €1,306,000 | = | 0.0% |
| Reserves | 13 | €75,371 | €75,371 | = | 0.0% |
| Distributable reserves | 133 | €75,371 | €75,371 | = | 0.0% |
| Profit (loss) carried forward | 14 | €642,685 | €684,559 | +€41,874 | +6.5% |
| Amounts payable | 17/49 | €939,673 | €909,072 | -€30,600 | -3.3% |
| Amounts payable after more than one year | 17 | €607,852 | €492,347 | -€115,506 | -19.0% |
| Financial debts | 170/4 | €607,852 | €492,347 | -€115,506 | -19.0% |
| Amounts payable within one year | 42/48 | €280,421 | €416,725 | +€136,305 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €135,496 | €152,310 | +€16,814 | +12.4% |
| Trade debts | 44 | €72,364 | €26,254 | -€46,110 | -63.7% |
| Suppliers | 440/4 | €72,364 | €26,254 | -€46,110 | -63.7% |
| Taxes, remuneration and social security | 45 | €38,081 | €21,285 | -€16,796 | -44.1% |
| Taxes | 450/3 | €38,081 | €21,285 | -€16,796 | -44.1% |
| Other amounts payable | 47/48 | €34,480 | €216,877 | +€182,397 | +529% |
| Accrued charges and deferred income | 492/3 | €51,400 | - | -€51,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,614 | €113,906 | -€1,708 | -1.5% |
| Other operating charges | 640/8 | €7,705 | €7,946 | +€241 | +3.1% |
| Gross operating margin | 9900 | €137,492 | €191,128 | +€53,636 | +39.0% |
| Operating profit (loss) | 9901 | €14,173 | €69,277 | +€55,104 | +389% |
| Financial income | 75/76B | €1 | €1 | +€0 | +2.0% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +2.0% |
| Financial charges | 65/66B | €11,453 | €9,100 | -€2,353 | -20.5% |
| Recurring financial charges | 65 | €11,453 | €9,100 | -€2,353 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €2,722 | €60,178 | +€57,457 | +2,111% |
| Income taxes | 67/77 | €2,980 | €18,305 | +€15,325 | +514% |
| Profit (loss) for the period | 9904 | -€259 | €41,874 | +€42,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€259 | €41,874 | +€42,132 |
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 30 October 2026 via checked.be.