AMARO CONSTRUCT: 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.
AMARO CONSTRUCT
Largest movements
- Tangible fixed assets -€6,984
down €6,984 (-36.3%), from €19,260 to €12,276
- Cash -€3,861
down €3,861 (-7.7%), from €50,121 to €46,260
mainly Trade debts (-€40,329) and Current portion of long-term debt (-€4,942)
- Receivables within one year +€2,606
up €2,606 (+1.6%), from €161,657 to €164,263
of which Other amounts receivable: +€22,686
- Trade debts -€40,329
down €40,329 (-74.8%), from €53,902 to €13,573
- Profit (loss) carried forward +€38,656
up €38,656 (+31.7%), from €121,959 to €160,615
- Current portion of long-term debt -€4,942
down €4,942 (-36.7%), from €13,471 to €8,529
- Taxes -€7,182
down €7,182 (-42.6%), from €16,875 to €9,693
- Other operating charges +€2,732
up €2,732 (+82.3%), from €3,320 to €6,052
- Depreciation -€1,972
down €1,972 (-19.4%), from €10,171 to €8,199
- Financial charges -€911
down €911 (-76.0%), from €1,198 to €287
- Gross operating margin +€662
up €662 (+1.1%), from €62,225 to €62,887
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.
Cash bridge derived
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 | €233,867 | €225,606 | -€8,261 | -3.5% |
| Fixed assets | 21/28 | €19,260 | €12,276 | -€6,984 | -36.3% |
| Tangible fixed assets | 22/27 | €19,260 | €12,276 | -€6,984 | -36.3% |
| Furniture and vehicles | 24 | €19,260 | €12,276 | -€6,984 | -36.3% |
| Current assets | 29/58 | €214,607 | €213,330 | -€1,277 | -0.6% |
| Amounts receivable within one year | 40/41 | €161,657 | €164,263 | +€2,606 | +1.6% |
| Trade receivables | 40 | €92,062 | €71,982 | -€20,080 | -21.8% |
| Other amounts receivable | 41 | €69,595 | €92,281 | +€22,686 | +32.6% |
| Cash at bank and in hand | 54/58 | €50,121 | €46,260 | -€3,861 | -7.7% |
| Deferred charges and accrued income | 490/1 | €2,829 | €2,807 | -€22 | -0.8% |
| Total equity and liabilities | 10/49 | €233,867 | €225,606 | -€8,261 | -3.5% |
| Equity | 10/15 | €139,457 | €178,113 | +€38,656 | +27.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €17,398 | €17,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,398 | €17,398 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,398 | €17,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,959 | €160,615 | +€38,656 | +31.7% |
| Amounts payable | 17/49 | €94,410 | €47,493 | -€46,917 | -49.7% |
| Amounts payable within one year | 42/48 | €94,410 | €47,493 | -€46,917 | -49.7% |
| Current portion of amounts payable after more than one year | 42 | €13,471 | €8,529 | -€4,942 | -36.7% |
| Trade debts | 44 | €53,902 | €13,573 | -€40,329 | -74.8% |
| Suppliers | 440/4 | €53,902 | €13,573 | -€40,329 | -74.8% |
| Taxes, remuneration and social security | 45 | €27,037 | €25,391 | -€1,646 | -6.1% |
| Taxes | 450/3 | €25,403 | €24,621 | -€782 | -3.1% |
| Remuneration and social security | 454/9 | €1,634 | €770 | -€864 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,171 | €8,199 | -€1,972 | -19.4% |
| Other operating charges | 640/8 | €3,320 | €6,052 | +€2,732 | +82.3% |
| Gross operating margin | 9900 | €62,225 | €62,887 | +€662 | +1.1% |
| Operating profit (loss) | 9901 | €48,734 | €48,636 | -€98 | -0.2% |
| Financial charges | 65/66B | €1,198 | €287 | -€911 | -76.0% |
| Recurring financial charges | 65 | €1,198 | €287 | -€911 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €47,536 | €48,349 | +€813 | +1.7% |
| Income taxes | 67/77 | €16,875 | €9,693 | -€7,182 | -42.6% |
| Profit (loss) for the period | 9904 | €30,661 | €38,656 | +€7,995 | +26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,661 | €38,656 | +€7,995 | +26.1% |
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 28 September 2026 via checked.be.