AMC27: 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.
AMC27
Largest movements
- Receivables within one year +€9,350
up €9,350 (+30.2%), from €31,002 to €40,352
of which Trade receivables: +€13,755
- Current investments +€8,067
up €8,067 (+50.2%), from €16,059 to €24,126
- Cash -€7,340
down €7,340 (-57.3%), from €12,801 to €5,461
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€9,350)
- Receivables after one year -€7,216
down €7,216 (-17.1%), from €42,238 to €35,022
- Tangible fixed assets +€1,524
new in 2024: €1,524
- Tax, wage and social debts +€2,422
up €2,422 (+27.4%), from €8,839 to €11,261
of which Taxes: +€3,022
- Profit (loss) carried forward +€1,883
up €1,883 (+5.2%), from €36,350 to €38,234
- Gross operating margin +€8,684
up €8,684 (+47.3%), from €18,364 to €27,048
- Financial income -€4,929
down €4,929 (-62.1%), from €7,936 to €3,006
of which Non-recurring financial income: -€4,500
- Taxes +€2,113
up €2,113 (+43.6%), from €4,850 to €6,963
- Other operating charges -€1,953
down €1,953 (-63.3%), from €3,086 to €1,133
- Financial charges -€1,616
down €1,616 (-96.0%), from €1,683 to €67
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 | €102,151 | €106,535 | +€4,384 | +4.3% |
| Fixed assets | 21/28 | €50 | €1,574 | +€1,524 | +3047.6% |
| Tangible fixed assets | 22/27 | - | €1,524 | +€1,524 | |
| Furniture and vehicles | 24 | - | €1,524 | +€1,524 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €102,101 | €104,961 | +€2,860 | +2.8% |
| Amounts receivable after more than one year | 29 | €42,238 | €35,022 | -€7,216 | -17.1% |
| Trade receivables | 290 | €42,238 | €35,022 | -€7,216 | -17.1% |
| Amounts receivable within one year | 40/41 | €31,002 | €40,352 | +€9,350 | +30.2% |
| Trade receivables | 40 | €11,752 | €25,507 | +€13,755 | +117.0% |
| Other amounts receivable | 41 | €19,250 | €14,846 | -€4,405 | -22.9% |
| Current investments | 50/53 | €16,059 | €24,126 | +€8,067 | +50.2% |
| Cash at bank and in hand | 54/58 | €12,801 | €5,461 | -€7,340 | -57.3% |
| Total equity and liabilities | 10/49 | €102,151 | €106,535 | +€4,384 | +4.3% |
| Equity | 10/15 | €71,951 | €73,835 | +€1,883 | +2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,401 | €29,401 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,541 | €27,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,350 | €38,234 | +€1,883 | +5.2% |
| Amounts payable | 17/49 | €30,199 | €32,700 | +€2,501 | +8.3% |
| Amounts payable within one year | 42/48 | €30,199 | €32,700 | +€2,501 | +8.3% |
| Trade debts | 44 | €1,360 | €1,439 | +€79 | +5.8% |
| Suppliers | 440/4 | €1,360 | €1,439 | +€79 | +5.8% |
| Taxes, remuneration and social security | 45 | €8,839 | €11,261 | +€2,422 | +27.4% |
| Taxes | 450/3 | €8,239 | €11,261 | +€3,022 | +36.7% |
| Remuneration and social security | 454/9 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €293 | - | -€293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8 | +€8 | |
| Other operating charges | 640/8 | €3,086 | €1,133 | -€1,953 | -63.3% |
| Gross operating margin | 9900 | €18,364 | €27,048 | +€8,684 | +47.3% |
| Operating profit (loss) | 9901 | €14,985 | €25,907 | +€10,922 | +72.9% |
| Financial income | 75/76B | €7,936 | €3,006 | -€4,929 | -62.1% |
| Recurring financial income | 75 | €3,436 | €3,006 | -€429 | -12.5% |
| Non-recurring financial income | 76B | €4,500 | - | -€4,500 | |
| Financial charges | 65/66B | €1,683 | €67 | -€1,616 | -96.0% |
| Recurring financial charges | 65 | €1,683 | €67 | -€1,616 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €21,237 | €28,846 | +€7,609 | +35.8% |
| Income taxes | 67/77 | €4,850 | €6,963 | +€2,113 | +43.6% |
| Profit (loss) for the period | 9904 | €16,388 | €21,883 | +€5,496 | +33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,388 | €21,883 | +€5,496 | +33.5% |
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 10 October 2026 via checked.be.