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Amandi: 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.

What changed

Amandi

BE 0750.517.308
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€32,649
2023 · €1,906+€30,743
Equity
-€25,059
2023 · -€57,707+€32,649
Cash
€10,391
2023 · €6,036+€4,354
Balance sheet total
€29,889
2023 · €25,713+€4,176

Largest movements

2023 to 2024
Assets
  • Cash +€4,354

    up €4,354 (+72.1%), from €6,036 to €10,391

    mainly Net result for the year (+€32,649) and Tax, wage and social debts (+€9,667)

  • Tangible fixed assets -€1,555

    down €1,555 (-33.3%), from €4,664 to €3,109

  • Stocks and contracts +€1,221

    up €1,221 (+12.7%), from €9,651 to €10,871

Equity and liabilities
  • Profit (loss) carried forward +€32,649

    up €32,649 (+53.8%), from -€60,707 to -€28,059

  • Other debts -€29,539

    down €29,539 (-45.0%), from €65,663 to €36,124

  • Tax, wage and social debts +€9,667

    up €9,667 (+111.3%), from €8,687 to €18,355

    of which Remuneration and social security: +€5,003

  • Trade debts -€8,601

    down €8,601 (-94.8%), from €9,070 to €469

Income statement
  • Staff costs -€63,330

    down €63,330 (-55.7%), from €113,728 to €50,398

  • Gross operating margin -€18,777

    down €18,777 (-15.8%), from €119,195 to €100,418

  • Financial charges +€11,647

    up €11,647 (+2190.4%), from €532 to €12,179

    of which Financial charges: +€11,569

  • Other operating charges +€2,152

    up €2,152 (+144.7%), from €1,487 to €3,639

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €1,906
Gross operating margin -€18,777
Staff costs +€63,330
Other operating charges -€2,152
Financial income -€11
Financial charges -€11,647
Result 2024 €32,649

Cash bridge derived

cash 2023 to 2024

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.

From operations +€4,354
Investment €0
Financing €0
Cash 2023 €6,036
Net result for the year +€32,649
Depreciation +€1,555
Stocks and contracts -€1,221
Receivables within one year -€156
Trade debts -€8,601
Tax, wage and social debts +€9,667
Other debts -€29,539
Cash 2024 €10,391
Every line side by side 37 lines
Line Code 2023 2024 Change %
Total assets 20/58 €25,713 €29,889 +€4,176 +16.2%
Fixed assets 21/28 €4,664 €3,109 -€1,555 -33.3%
Tangible fixed assets 22/27 €4,664 €3,109 -€1,555 -33.3%
Furniture and vehicles 24 €4,664 €3,109 -€1,555 -33.3%
Current assets 29/58 €21,049 €26,780 +€5,731 +27.2%
Stocks and contracts in progress 3 €9,651 €10,871 +€1,221 +12.7%
Stocks 30/36 €9,651 €10,871 +€1,221 +12.7%
Amounts receivable within one year 40/41 €5,362 €5,518 +€156 +2.9%
Trade receivables 40 €1,008 €454 -€554 -55.0%
Other amounts receivable 41 €4,354 €5,064 +€710 +16.3%
Cash at bank and in hand 54/58 €6,036 €10,391 +€4,354 +72.1%
Total equity and liabilities 10/49 €25,713 €29,889 +€4,176 +16.2%
Equity 10/15 -€57,707 -€25,059 +€32,649 +56.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 -€60,707 -€28,059 +€32,649 +53.8%
Amounts payable 17/49 €83,420 €54,948 -€28,472 -34.1%
Amounts payable within one year 42/48 €83,420 €54,948 -€28,472 -34.1%
Trade debts 44 €9,070 €469 -€8,601 -94.8%
Suppliers 440/4 €9,070 €469 -€8,601 -94.8%
Taxes, remuneration and social security 45 €8,687 €18,355 +€9,667 +111.3%
Taxes 450/3 €3,004 €7,668 +€4,664 +155.3%
Remuneration and social security 454/9 €5,684 €10,687 +€5,003 +88.0%
Other amounts payable 47/48 €65,663 €36,124 -€29,539 -45.0%
Remuneration, social security and pensions 62 €113,728 €50,398 -€63,330 -55.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,555 €1,555 = 0.0%
Other operating charges 640/8 €1,487 €3,639 +€2,152 +144.7%
Gross operating margin 9900 €119,195 €100,418 -€18,777 -15.8%
Operating profit (loss) 9901 €2,426 €44,826 +€42,401 +1748.1%
Financial income 75/76B €12 €1 -€11 -91.7%
Recurring financial income 75 €12 €1 -€11 -91.7%
Non-recurring financial income 76B €12 €1 -€11 -91.7%
Financial charges 65/66B €532 €12,179 +€11,647 +2190.4%
Recurring financial charges 65 €485 €12,053 +€11,569 +2387.2%
Non-recurring financial charges 66B €47 €125 +€78 +165.7%
Profit (loss) for the period before taxes 9903 €1,906 €32,649 +€30,743 +1613.0%
Profit (loss) for the period 9904 €1,906 €32,649 +€30,743 +1613.0%
Profit (loss) for the period to be appropriated 9905 €1,906 €32,649 +€30,743 +1613.0%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.