AMENA: 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.
AMENA
Largest movements
- Financial fixed assets -€85,000
down €85,000 (-38.3%), from €222,000 to €137,000
- Profit (loss) carried forward -€41,130
down €41,130, from €28,009 to -€13,121
- Tax, wage and social debts -€25,897
down €25,897 (-58.7%), from €44,099 to €18,202
- Trade debts -€21,961
down €21,961 (-78.1%), from €28,129 to €6,168
- Gross operating margin -€10,253
down €10,253 (-209.8%), from -€4,887 to -€15,140
- Purchases and services +€8,427
up €8,427 (+59.8%), from €14,082 to €22,509
- Taxes -€6,275
down €6,275 (-30.2%), from €20,744 to €14,469
- Financial income +€5,750
up €5,750 (+88.5%), from €6,500 to €12,250
- Financial charges +€2,838
up €2,838 (+205.1%), from €1,384 to €4,222
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 | €1,092,976 | €1,004,207 | -€88,768 | -8.1% |
| Fixed assets | 21/28 | €1,091,122 | €995,728 | -€95,394 | -8.7% |
| Tangible fixed assets | 22/27 | €869,122 | €858,728 | -€10,394 | -1.2% |
| Land and buildings | 22 | €867,912 | €858,477 | -€9,435 | -1.1% |
| Furniture and vehicles | 24 | €1,211 | €251 | -€960 | -79.3% |
| Financial fixed assets | 28 | €222,000 | €137,000 | -€85,000 | -38.3% |
| Current assets | 29/58 | €1,854 | €8,479 | +€6,626 | +357.5% |
| Amounts receivable within one year | 40/41 | - | €3 | +€3 | |
| Trade receivables | 40 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €744 | €8,476 | +€7,733 | +1040.0% |
| Deferred charges and accrued income | 490/1 | €1,110 | - | -€1,110 | |
| Total equity and liabilities | 10/49 | €1,092,976 | €1,004,207 | -€88,768 | -8.1% |
| Equity | 10/15 | €872,485 | €831,355 | -€41,130 | -4.7% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €710,000 | €710,000 | = | 0.0% |
| Reserves | 13 | €71,476 | €71,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €65,571 | €65,571 | = | 0.0% |
| Legal reserve | 130 | €12,390 | €12,390 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53,181 | €53,181 | = | 0.0% |
| Distributable reserves | 133 | €5,905 | €5,905 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,009 | -€13,121 | -€41,130 | |
| Amounts payable | 17/49 | €220,491 | €172,852 | -€47,639 | -21.6% |
| Amounts payable after more than one year | 17 | €46,299 | €52,191 | +€5,892 | +12.7% |
| Financial debts | 170/4 | €46,299 | €52,191 | +€5,892 | +12.7% |
| Amounts payable within one year | 42/48 | €174,192 | €120,661 | -€53,531 | -30.7% |
| Trade debts | 44 | €28,129 | €6,168 | -€21,961 | -78.1% |
| Suppliers | 440/4 | €28,129 | €6,168 | -€21,961 | -78.1% |
| Taxes, remuneration and social security | 45 | €44,099 | €18,202 | -€25,897 | -58.7% |
| Taxes | 450/3 | €44,099 | €18,202 | -€25,897 | -58.7% |
| Other amounts payable | 47/48 | €101,964 | €96,291 | -€5,673 | -5.6% |
| Turnover | 70 | €9,195 | €7,369 | -€1,826 | -19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,082 | €22,509 | +€8,427 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,355 | €10,394 | -€1,960 | -15.9% |
| Other operating charges | 640/8 | €4,468 | €6,896 | +€2,428 | +54.3% |
| Non-recurring operating charges | 66A | €625 | €2,258 | +€1,633 | +261.2% |
| Gross operating margin | 9900 | -€4,887 | -€15,140 | -€10,253 | -209.8% |
| Operating profit (loss) | 9901 | -€22,335 | -€34,689 | -€12,354 | -55.3% |
| Financial income | 75/76B | €6,500 | €12,250 | +€5,750 | +88.5% |
| Recurring financial income | 75 | €6,500 | €12,250 | +€5,750 | +88.5% |
| Financial charges | 65/66B | €1,384 | €4,222 | +€2,838 | +205.1% |
| Recurring financial charges | 65 | €1,384 | €4,222 | +€2,838 | +205.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,218 | -€26,660 | -€9,442 | -54.8% |
| Income taxes | 67/77 | €20,744 | €14,469 | -€6,275 | -30.2% |
| Profit (loss) for the period | 9904 | -€37,962 | -€41,130 | -€3,167 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,962 | -€41,130 | -€3,167 | -8.3% |
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 2 October 2026 via checked.be.