AMAZING L&D: 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.
AMAZING L&D
Largest movements
- Tangible fixed assets -€9,380
down €9,380 (-22.9%), from €41,016 to €31,636
- Deferred charges and accrued income +€3,311
up €3,311 (+44.0%), from €7,532 to €10,843
- Cash +€1,994
up €1,994 (+2,099%), from €95 to €2,089
mainly Other debts (+€35,838) and Depreciation (+€9,380)
- Receivables within one year +€820
up €820 (+17.6%), from €4,648 to €5,468
of which Trade receivables: +€687
- Other debts +€35,838
up €35,838 (+196%), from €18,317 to €54,155
- Profit (loss) carried forward -€20,573
down €20,573 (-23.8%), from -€86,407 to -€106,980
- Debts after one year -€20,247
down €20,247 (-24.9%), from €81,476 to €61,229
- Current portion of long-term debt +€1,803
up €1,803 (+9.4%), from €19,245 to €21,048
- Gross operating margin -€23,328
down €23,328, from €20,673 to -€2,655
- Other operating charges -€5,601
down €5,601 (-58.3%), from €9,601 to €4,000
- Financial charges -€1,190
down €1,190 (-20.8%), from €5,728 to €4,538
- Depreciation -€918
down €918 (-8.9%), from €10,298 to €9,380
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 | €55,556 | €52,301 | -€3,255 | -5.9% |
| Fixed assets | 21/28 | €42,881 | €33,501 | -€9,380 | -21.9% |
| Tangible fixed assets | 22/27 | €41,016 | €31,636 | -€9,380 | -22.9% |
| Land and buildings | 22 | €41,016 | €31,636 | -€9,380 | -22.9% |
| Financial fixed assets | 28 | €1,865 | €1,865 | = | 0.0% |
| Current assets | 29/58 | €12,675 | €18,800 | +€6,125 | +48.3% |
| Stocks and contracts in progress | 3 | €400 | €400 | = | 0.0% |
| Stocks | 30/36 | €400 | €400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,648 | €5,468 | +€820 | +17.6% |
| Trade receivables | 40 | €4,643 | €5,330 | +€687 | +14.8% |
| Other amounts receivable | 41 | €5 | €138 | +€133 | +2,660% |
| Cash at bank and in hand | 54/58 | €95 | €2,089 | +€1,994 | +2,099% |
| Deferred charges and accrued income | 490/1 | €7,532 | €10,843 | +€3,311 | +44.0% |
| Total equity and liabilities | 10/49 | €55,556 | €52,301 | -€3,255 | -5.9% |
| Equity | 10/15 | -€67,807 | -€88,380 | -€20,573 | -30.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,407 | -€106,980 | -€20,573 | -23.8% |
| Amounts payable | 17/49 | €123,363 | €140,681 | +€17,318 | +14.0% |
| Amounts payable after more than one year | 17 | €81,476 | €61,229 | -€20,247 | -24.9% |
| Financial debts | 170/4 | €81,476 | €61,229 | -€20,247 | -24.9% |
| Amounts payable within one year | 42/48 | €41,887 | €79,452 | +€37,565 | +89.7% |
| Current portion of amounts payable after more than one year | 42 | €19,245 | €21,048 | +€1,803 | +9.4% |
| Trade debts | 44 | €3,902 | €4,113 | +€211 | +5.4% |
| Suppliers | 440/4 | €3,902 | €4,113 | +€211 | +5.4% |
| Taxes, remuneration and social security | 45 | €423 | €136 | -€287 | -67.8% |
| Taxes | 450/3 | €423 | €136 | -€287 | -67.8% |
| Other amounts payable | 47/48 | €18,317 | €54,155 | +€35,838 | +196% |
| Non-recurring operating income | 76A | €623 | - | -€623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,298 | €9,380 | -€918 | -8.9% |
| Other operating charges | 640/8 | €9,601 | €4,000 | -€5,601 | -58.3% |
| Gross operating margin | 9900 | €20,673 | -€2,655 | -€23,328 | |
| Operating profit (loss) | 9901 | €774 | -€16,035 | -€16,809 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €5,728 | €4,538 | -€1,190 | -20.8% |
| Recurring financial charges | 65 | €5,728 | €4,538 | -€1,190 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,953 | -€20,573 | -€15,620 | -315% |
| Profit (loss) for the period | 9904 | -€4,953 | -€20,573 | -€15,620 | -315% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,953 | -€20,573 | -€15,620 | -315% |
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 20 October 2026 via checked.be.