AMARNA: 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.
AMARNA
Largest movements
- Cash +€7,576
up €7,576 (+1.7%), from €449,352 to €456,929
mainly Tax, wage and social debts (+€26,883) and Depreciation (+€1,879)
- Tax, wage and social debts +€26,883
up €26,883 (+125%), from €21,570 to €48,453
- Equity -€14,924
down €14,924 (-3.1%), from €486,240 to €471,316
of which Profit (loss) carried forward: -€14,924
- Trade debts -€6,068
down €6,068 (-66.8%), from €9,081 to €3,014
- Staff costs +€67,033
up €67,033 (+31.8%), from €210,574 to €277,606
- Purchases and services -€39,663
down €39,663 (-33.0%), from €120,060 to €80,397
- Gross operating margin +€13,033
up €13,033 (+5.1%), from €253,353 to €266,387
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 | €516,892 | €522,783 | +€5,891 | +1.1% |
| Fixed assets | 21/28 | €53,900 | €52,021 | -€1,879 | -3.5% |
| Tangible fixed assets | 22/27 | €53,900 | €52,021 | -€1,879 | -3.5% |
| Land and buildings | 22 | €53,547 | €51,704 | -€1,844 | -3.4% |
| Plant, machinery and equipment | 23 | €353 | €318 | -€35 | -10.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €462,992 | €470,762 | +€7,770 | +1.7% |
| Amounts receivable within one year | 40/41 | €13,640 | €13,766 | +€126 | +0.9% |
| Other amounts receivable | 41 | €13,640 | €13,766 | +€126 | +0.9% |
| Cash at bank and in hand | 54/58 | €449,352 | €456,929 | +€7,576 | +1.7% |
| Deferred charges and accrued income | 490/1 | - | €68 | +€68 | |
| Total equity and liabilities | 10/49 | €516,892 | €522,783 | +€5,891 | +1.1% |
| Equity | 10/15 | €486,240 | €471,316 | -€14,924 | -3.1% |
| Contributions | 10/11 | - | €753,447 | +€753,447 | |
| Capital | 10 | - | €753,447 | +€753,447 | |
| Profit (loss) carried forward | 14 | -€267,207 | -€282,131 | -€14,924 | -5.6% |
| Amounts payable | 17/49 | €30,651 | €51,467 | +€20,815 | +67.9% |
| Amounts payable within one year | 42/48 | €30,651 | €51,467 | +€20,815 | +67.9% |
| Trade debts | 44 | €9,081 | €3,014 | -€6,068 | -66.8% |
| Suppliers | 440/4 | €9,081 | €3,014 | -€6,068 | -66.8% |
| Taxes, remuneration and social security | 45 | €21,570 | €48,453 | +€26,883 | +125% |
| Remuneration and social security | 454/9 | €21,570 | €48,453 | +€26,883 | +125% |
| Goods, raw materials, services and sundry goods | 60/61 | €120,060 | €80,397 | -€39,663 | -33.0% |
| Remuneration, social security and pensions | 62 | €210,574 | €277,606 | +€67,033 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,879 | €1,879 | = | 0.0% |
| Other operating charges | 640/8 | €3,659 | €3,512 | -€147 | -4.0% |
| Gross operating margin | 9900 | €253,353 | €266,387 | +€13,033 | +5.1% |
| Operating profit (loss) | 9901 | €37,241 | -€16,611 | -€53,852 | |
| Financial income | 75/76B | €1,189 | €2,486 | +€1,297 | +109% |
| Recurring financial income | 75 | €1,189 | €2,486 | +€1,297 | +109% |
| Financial charges | 65/66B | €926 | €799 | -€127 | -13.7% |
| Recurring financial charges | 65 | €926 | €799 | -€127 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €37,504 | -€14,924 | -€52,428 | |
| Profit (loss) for the period | 9904 | €37,504 | -€14,924 | -€52,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,504 | -€14,924 | -€52,428 |
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 17 October 2026 via checked.be.