AMEVAN: 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.
What changed
AMEVAN
NACE 47.260, Retail trade
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,000
2023 · €117,483-€115,483
Equity
€3.7m
2023 · €5.7m-€2.0m
Cash
€1.9m
2023 · €1.3m+€600,704
Balance sheet total
€5.7m
2023 · €7.2m-€1.5m
Largest movements
Assets
- Stocks and contracts -€1.4m
down €1.4m (-51.6%), from €2.8m to €1.3m
- Receivables within one year -€859,078
down €859,078 (-58.1%), from €1.5m to €618,947
of which Other amounts receivable: -€561,996
- Cash +€600,704
up €600,704 (+47.8%), from €1.3m to €1.9m
mainly Stocks and contracts (+€1.4m) and Other debts (+€899,957)
- Intangible fixed assets +€385,466
new in 2024: €385,466
- Tangible fixed assets -€140,764
down €140,764 (-8.6%), from €1.6m to €1.5m
of which Land and buildings: -€133,774
Equity and liabilities
- Reserves -€2.0m
down €2.0m (-35.3%), from €5.7m to €3.7m
of which Distributable reserves: -€2.0m
- Other debts +€899,957
up €899,957 (+149.6%), from €601,642 to €1.5m
- Trade debts -€261,851
down €261,851 (-44.5%), from €588,011 to €326,160
Income statement
- Turnover -€37.5m
no longer reported in 2024 (was €37.5m)
- Goods and materials -€33.7m
no longer reported in 2024 (was €33.7m)
of which Purchases: -€31.4m
- Services and other goods -€2.3m
no longer reported in 2024 (was €2.3m)
- Gross operating margin +€1.2m
new in 2024: €1.2m
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.
Result 2023
€117,483
Turnover
-€37.5m
Other operating income
-€41,292
Goods and materials
+€33.7m
Services and other goods
+€2.3m
Staff costs
+€194,986
Depreciation
+€15,860
Other operating charges
-€783
Other operating items
+€1.2m
Financial income
-€10,141
Financial charges
+€3,635
Taxes
+€25,376
Result 2024
€2,000
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.
From operations
+€3.0m
Investment
-€393,482
Financing
-€2.0m
Cash 2023
€1.3m
From operations (derived)
+€3.0m
Net result for the year
+€2,000
Depreciation
+€148,780
Stocks and contracts
+€1.4m
Receivables within one year
+€859,078
Deferred charges and accrued income
+€19,996
Trade debts
-€261,851
Tax, wage and social debts
-€64,046
Other debts
+€899,957
Accrued charges and deferred income
+€4,055
Investment (derived)
-€393,482
Investment in fixed assets (net)
-€393,482
Financing
-€2.0m
Debts after one year
-€16,586
Current portion of long-term debt
-€22,176
Contributions, distributions and other
-€2.0m
Cash 2024
€1.9m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,158,172 | €5,699,524 | -€1.5m | -20.4% |
| Fixed assets | 21/28 | €1,633,873 | €1,878,575 | +€244,702 | +15.0% |
| Intangible fixed assets | 21 | - | €385,466 | +€385,466 | |
| Tangible fixed assets | 22/27 | €1,632,773 | €1,492,009 | -€140,764 | -8.6% |
| Land and buildings | 22 | €1,366,997 | €1,233,223 | -€133,774 | -9.8% |
| Plant, machinery and equipment | 23 | €4,663 | €7,634 | +€2,971 | +63.7% |
| Furniture and vehicles | 24 | €41,266 | €22,069 | -€19,196 | -46.5% |
| Leasing and similar rights | 25 | €81,120 | €57,319 | -€23,802 | -29.3% |
| Other tangible fixed assets | 26 | €138,728 | €171,764 | +€33,037 | +23.8% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,100 | - | -€1,100 | |
| Amounts receivable and cash guarantees | 285/8 | €1,100 | - | -€1,100 | |
| Current assets | 29/58 | €5,524,299 | €3,820,948 | -€1.7m | -30.8% |
| Stocks and contracts in progress | 3 | €2,759,985 | €1,335,005 | -€1.4m | -51.6% |
| Stocks | 30/36 | €2,759,985 | €1,335,005 | -€1.4m | -51.6% |
| Goods purchased for resale | 34 | €2,669,829 | - | -€2.7m | |
| Advance payments | 36 | €90,156 | - | -€90,156 | |
| Amounts receivable within one year | 40/41 | €1,478,025 | €618,947 | -€859,078 | -58.1% |
| Trade receivables | 40 | €577,999 | €280,917 | -€297,082 | -51.4% |
| Other amounts receivable | 41 | €900,026 | €338,030 | -€561,996 | -62.4% |
| Cash at bank and in hand | 54/58 | €1,255,467 | €1,856,171 | +€600,704 | +47.8% |
| Deferred charges and accrued income | 490/1 | €30,821 | €10,826 | -€19,996 | -64.9% |
| Total equity and liabilities | 10/49 | €7,158,172 | €5,699,524 | -€1.5m | -20.4% |
| Equity | 10/15 | €5,681,362 | €3,683,362 | -€2.0m | -35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,662,762 | €3,664,762 | -€2.0m | -35.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,662,762 | €3,664,762 | -€2.0m | -35.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,476,810 | €2,016,161 | +€539,352 | +36.5% |
| Amounts payable after more than one year | 17 | €16,586 | €0 | -€16,586 | -100.0% |
| Financial debts | 170/4 | €16,586 | €0 | -€16,586 | -100.0% |
| Leasing and similar obligations | 172 | €16,586 | - | -€16,586 | |
| Amounts payable within one year | 42/48 | €1,453,525 | €2,005,409 | +€551,884 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €38,762 | €16,586 | -€22,176 | -57.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €588,011 | €326,160 | -€261,851 | -44.5% |
| Suppliers | 440/4 | €588,011 | €326,160 | -€261,851 | -44.5% |
| Taxes, remuneration and social security | 45 | €225,110 | €161,064 | -€64,046 | -28.5% |
| Taxes | 450/3 | €21,035 | €13,395 | -€7,640 | -36.3% |
| Remuneration and social security | 454/9 | €204,075 | €147,669 | -€56,406 | -27.6% |
| Other amounts payable | 47/48 | €601,642 | €1,501,599 | +€899,957 | +149.6% |
| Accrued charges and deferred income | 492/3 | €6,698 | €10,753 | +€4,055 | +60.5% |
| Operating income | 70/76A | €37,561,440 | - | -€37.6m | |
| Turnover | 70 | €37,499,898 | - | -€37.5m | |
| Other operating income | 74 | €41,292 | - | -€41,292 | |
| Non-recurring operating income | 76A | €20,250 | €1,000 | -€19,250 | -95.1% |
| Operating charges | 60/66A | €37,389,570 | - | -€37.4m | |
| Goods for resale, raw materials and consumables | 60 | €33,680,052 | - | -€33.7m | |
| Purchases | 600/8 | €31,433,126 | - | -€31.4m | |
| Change in stocks: decrease (increase) | 609 | €2,246,926 | - | -€2.2m | |
| Services and other goods | 61 | €2,279,184 | - | -€2.3m | |
| Remuneration, social security and pensions | 62 | €1,166,404 | €971,418 | -€194,986 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,639 | €148,780 | -€15,860 | -9.6% |
| Other operating charges | 640/8 | €16,387 | €17,170 | +€783 | +4.8% |
| Non-recurring operating charges | 66A | €82,904 | €31,346 | -€51,558 | -62.2% |
| Gross operating margin | 9900 | - | €1,206,231 | +€1.2m | |
| Operating profit (loss) | 9901 | €171,870 | €37,517 | -€134,353 | -78.2% |
| Financial income | 75/76B | €17,789 | €7,649 | -€10,141 | -57.0% |
| Recurring financial income | 75 | €17,789 | €7,649 | -€10,141 | -57.0% |
| Income from current assets | 751 | €17,136 | - | -€17,136 | |
| Other financial income | 752/9 | €654 | - | -€654 | |
| Financial charges | 65/66B | €24,798 | €21,163 | -€3,635 | -14.7% |
| Recurring financial charges | 65 | €24,798 | €21,163 | -€3,635 | -14.7% |
| Debt charges | 650 | €9,038 | - | -€9,038 | |
| Other financial charges | 652/9 | €15,760 | - | -€15,760 | |
| Profit (loss) for the period before taxes | 9903 | €164,861 | €24,002 | -€140,859 | -85.4% |
| Income taxes | 67/77 | €47,378 | €22,002 | -€25,376 | -53.6% |
| Taxes | 670/3 | €47,378 | - | -€47,378 | |
| Profit (loss) for the period | 9904 | €117,483 | €2,000 | -€115,483 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,483 | €2,000 | -€115,483 | -98.3% |
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 7 October 2026 via checked.be.