AMENATHA: 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.
AMENATHA
Largest movements
- Tangible fixed assets -€9,850
down €9,850 (-8.4%), from €117,717 to €107,867
of which Plant, machinery and equipment: -€10,285
- Financial fixed assets -€4,838
down €4,838 (-90.9%), from €5,325 to €486
- Deferred charges and accrued income -€3,153
down €3,153 (-96.0%), from €3,286 to €133
- Cash +€3,109
up €3,109 (+3.7%), from €85,044 to €88,153
mainly Depreciation (+€10,718) and Trade debts (+€3,981)
- Debts after one year -€10,554
down €10,554 (-54.0%), from €19,556 to €9,003
- Other debts -€8,337
no longer reported in 2023 (was €8,337)
- Trade debts +€3,981
up €3,981 (+76.4%), from €5,207 to €9,188
- Tax, wage and social debts -€3,426
down €3,426 (-12.1%), from €28,303 to €24,878
of which Taxes: -€2,986
- Staff costs +€14,991
up €14,991 (+9.4%), from €160,268 to €175,259
- Gross operating margin +€7,749
up €7,749 (+4.1%), from €189,543 to €197,292
- Other operating charges -€2,066
down €2,066 (-24.1%), from €8,591 to €6,525
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,050 | €205,746 | -€16,305 | -7.3% |
| Fixed assets | 21/28 | €123,042 | €108,353 | -€14,689 | -11.9% |
| Tangible fixed assets | 22/27 | €117,717 | €107,867 | -€9,850 | -8.4% |
| Plant, machinery and equipment | 23 | €117,573 | €107,289 | -€10,285 | -8.7% |
| Furniture and vehicles | 24 | €144 | €578 | +€435 | +302.3% |
| Financial fixed assets | 28 | €5,325 | €486 | -€4,838 | -90.9% |
| Current assets | 29/58 | €99,008 | €97,392 | -€1,616 | -1.6% |
| Stocks and contracts in progress | 3 | €5,143 | €4,436 | -€707 | -13.7% |
| Stocks | 30/36 | €5,143 | €4,436 | -€707 | -13.7% |
| Amounts receivable within one year | 40/41 | €5,536 | €4,671 | -€865 | -15.6% |
| Trade receivables | 40 | €2,677 | €4,671 | +€1,993 | +74.5% |
| Other amounts receivable | 41 | €2,858 | - | -€2,858 | |
| Cash at bank and in hand | 54/58 | €85,044 | €88,153 | +€3,109 | +3.7% |
| Deferred charges and accrued income | 490/1 | €3,286 | €133 | -€3,153 | -96.0% |
| Total equity and liabilities | 10/49 | €222,050 | €205,746 | -€16,305 | -7.3% |
| Equity | 10/15 | €150,358 | €152,032 | +€1,674 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €129,898 | €131,572 | +€1,674 | +1.3% |
| Amounts payable | 17/49 | €71,692 | €53,714 | -€17,978 | -25.1% |
| Amounts payable after more than one year | 17 | €19,556 | €9,003 | -€10,554 | -54.0% |
| Financial debts | 170/4 | €19,556 | €9,003 | -€10,554 | -54.0% |
| Amounts payable within one year | 42/48 | €52,135 | €44,620 | -€7,516 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €10,288 | €10,554 | +€265 | +2.6% |
| Trade debts | 44 | €5,207 | €9,188 | +€3,981 | +76.4% |
| Suppliers | 440/4 | €5,207 | €9,188 | +€3,981 | +76.4% |
| Taxes, remuneration and social security | 45 | €28,303 | €24,878 | -€3,426 | -12.1% |
| Taxes | 450/3 | €11,885 | €8,899 | -€2,986 | -25.1% |
| Remuneration and social security | 454/9 | €16,418 | €15,979 | -€439 | -2.7% |
| Other amounts payable | 47/48 | €8,337 | - | -€8,337 | |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Non-recurring operating income | 76A | - | €5,267 | +€5,267 | |
| Remuneration, social security and pensions | 62 | €160,268 | €175,259 | +€14,991 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,408 | €10,718 | +€310 | +3.0% |
| Other operating charges | 640/8 | €8,591 | €6,525 | -€2,066 | -24.1% |
| Gross operating margin | 9900 | €189,543 | €197,292 | +€7,749 | +4.1% |
| Operating profit (loss) | 9901 | €10,276 | €4,791 | -€5,485 | -53.4% |
| Financial income | 75/76B | €38 | €153 | +€115 | +304.3% |
| Recurring financial income | 75 | €38 | €153 | +€115 | +304.3% |
| Financial charges | 65/66B | €4,237 | €2,997 | -€1,241 | -29.3% |
| Recurring financial charges | 65 | €4,237 | €2,997 | -€1,241 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €6,076 | €1,947 | -€4,130 | -68.0% |
| Income taxes | 67/77 | €142 | €273 | +€131 | +92.5% |
| Profit (loss) for the period | 9904 | €5,935 | €1,674 | -€4,261 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,935 | €1,674 | -€4,261 | -71.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.