AMEXCON: 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.
AMEXCON
Largest movements
- Cash +€35,673
up €35,673 (+290%), from €12,296 to €47,969
mainly Net result for the year (+€93,442) and Depreciation (+€20,946)
- Tangible fixed assets -€17,482
down €17,482 (-32.1%), from €54,417 to €36,935
of which Furniture and vehicles: -€15,947
- Receivables within one year +€8,385
up €8,385 (+23.2%), from €36,156 to €44,541
of which Other amounts receivable: +€19,737
- Profit (loss) carried forward +€93,442
up €93,442, from -€65,561 to €27,881
- Other debts -€67,698
down €67,698 (-35.1%), from €192,698 to €125,000
- Tax, wage and social debts +€10,581
up €10,581 (+55.6%), from €19,020 to €29,602
- Debts after one year -€10,023
down €10,023 (-37.3%), from €26,890 to €16,866
- Gross operating margin +€26,881
up €26,881 (+21.5%), from €125,065 to €151,946
- Taxes +€7,789
up €7,789 (+28.1%), from €27,676 to €35,465
- Depreciation +€1,638
up €1,638 (+8.5%), from €19,308 to €20,946
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 | €229,029 | €255,566 | +€26,537 | +11.6% |
| Fixed assets | 21/28 | €179,603 | €162,120 | -€17,482 | -9.7% |
| Tangible fixed assets | 22/27 | €54,417 | €36,935 | -€17,482 | -32.1% |
| Plant, machinery and equipment | 23 | €5,203 | €4,552 | -€651 | -12.5% |
| Furniture and vehicles | 24 | €46,307 | €30,360 | -€15,947 | -34.4% |
| Other tangible fixed assets | 26 | €2,907 | €2,023 | -€884 | -30.4% |
| Financial fixed assets | 28 | €125,186 | €125,186 | = | 0.0% |
| Current assets | 29/58 | €49,426 | €93,446 | +€44,020 | +89.1% |
| Amounts receivable within one year | 40/41 | €36,156 | €44,541 | +€8,385 | +23.2% |
| Trade receivables | 40 | €35,680 | €24,328 | -€11,352 | -31.8% |
| Other amounts receivable | 41 | €476 | €20,213 | +€19,737 | +4,143% |
| Cash at bank and in hand | 54/58 | €12,296 | €47,969 | +€35,673 | +290% |
| Deferred charges and accrued income | 490/1 | €973 | €936 | -€38 | -3.9% |
| Total equity and liabilities | 10/49 | €229,029 | €255,566 | +€26,537 | +11.6% |
| Equity | 10/15 | -€42,863 | €50,579 | +€93,442 | |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €1,698 | €1,698 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,698 | €1,698 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,698 | €1,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,561 | €27,881 | +€93,442 | |
| Amounts payable | 17/49 | €271,891 | €204,987 | -€66,905 | -24.6% |
| Amounts payable after more than one year | 17 | €26,890 | €16,866 | -€10,023 | -37.3% |
| Financial debts | 170/4 | €26,890 | €16,866 | -€10,023 | -37.3% |
| Amounts payable within one year | 42/48 | €245,002 | €187,974 | -€57,028 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €9,952 | €10,023 | +€72 | +0.7% |
| Financial debts | 43 | €19,091 | €19,082 | -€9 | 0.0% |
| Other loans | 439 | €19,091 | €19,082 | -€9 | 0.0% |
| Trade debts | 44 | €4,241 | €4,267 | +€26 | +0.6% |
| Suppliers | 440/4 | €4,241 | €4,267 | +€26 | +0.6% |
| Taxes, remuneration and social security | 45 | €19,020 | €29,602 | +€10,581 | +55.6% |
| Taxes | 450/3 | €19,020 | €29,602 | +€10,581 | +55.6% |
| Other amounts payable | 47/48 | €192,698 | €125,000 | -€67,698 | -35.1% |
| Accrued charges and deferred income | 492/3 | €0 | €146 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,308 | €20,946 | +€1,638 | +8.5% |
| Other operating charges | 640/8 | €1,044 | €1,204 | +€160 | +15.3% |
| Gross operating margin | 9900 | €125,065 | €151,946 | +€26,881 | +21.5% |
| Operating profit (loss) | 9901 | €104,713 | €129,796 | +€25,083 | +24.0% |
| Financial charges | 65/66B | €565 | €889 | +€324 | +57.4% |
| Recurring financial charges | 65 | €565 | €889 | +€324 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €104,148 | €128,907 | +€24,759 | +23.8% |
| Income taxes | 67/77 | €27,676 | €35,465 | +€7,789 | +28.1% |
| Profit (loss) for the period | 9904 | €76,472 | €93,442 | +€16,970 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,472 | €93,442 | +€16,970 | +22.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.