AMFITEC: 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
AMFITEC
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€39,566
2023 · -€38,693-€873
Equity
€85,023
2023 · €124,589-€39,566
Cash
€4,607
2023 · €5,168-€561
Balance sheet total
€589,628
2023 · €549,352+€40,276
Largest movements
Assets
- Tangible fixed assets +€40,343
up €40,343 (+7.4%), from €542,486 to €582,829
of which Furniture and vehicles: +€55,655
Equity and liabilities
- Other debts +€104,010
up €104,010 (+123.7%), from €84,078 to €188,087
- Profit (loss) carried forward -€35,887
down €35,887 (-57.2%), from -€62,778 to -€98,665
- Debts after one year -€21,304
down €21,304 (-7.5%), from €282,359 to €261,055
Income statement
- Depreciation +€9,087
up €9,087 (+25.7%), from €35,386 to €44,474
- Other operating charges -€7,112
down €7,112 (-55.6%), from €12,783 to €5,671
- Financial charges -€191
down €191 (-3.3%), from €5,802 to €5,611
- Taxes +€173
up €173 (+26.0%), from €666 to €839
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
-€38,693
Gross operating margin
+€83
Depreciation
-€9,087
Other operating charges
+€7,112
Other operating items
+€997
Financial income
+€3
Financial charges
+€191
Taxes
-€173
Result 2024
-€39,566
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
+€105,259
Investment
-€84,816
Financing
-€21,004
Cash 2023
€5,168
From operations (derived)
+€105,259
Net result for the year
-€39,566
Depreciation
+€44,474
Deferred charges and accrued income
-€494
Provisions
-€1,226
Trade debts
-€3,052
Tax, wage and social debts
+€216
Other debts
+€104,010
Accrued charges and deferred income
+€898
Investment (derived)
-€84,816
Investment in fixed assets (net)
-€84,816
Financing
-€21,004
Debts after one year
-€21,304
Current portion of long-term debt
+€244
Short-term financial debts
+€56
Cash 2024
€4,607
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,352 | €589,628 | +€40,276 | +7.3% |
| Fixed assets | 21/28 | €542,486 | €582,829 | +€40,343 | +7.4% |
| Tangible fixed assets | 22/27 | €542,486 | €582,829 | +€40,343 | +7.4% |
| Land and buildings | 22 | €500,554 | €473,336 | -€27,218 | -5.4% |
| Plant, machinery and equipment | 23 | €9,749 | €9,749 | = | 0.0% |
| Furniture and vehicles | 24 | €10,042 | €65,696 | +€55,655 | +554.2% |
| Other tangible fixed assets | 26 | €22,141 | €34,048 | +€11,906 | +53.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €6,866 | €6,800 | -€67 | -1.0% |
| Amounts receivable within one year | 40/41 | €329 | €329 | = | 0.0% |
| Trade receivables | 40 | €290 | €290 | = | 0.0% |
| Other amounts receivable | 41 | €38 | €38 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,168 | €4,607 | -€561 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,370 | €1,864 | +€494 | +36.1% |
| Total equity and liabilities | 10/49 | €549,352 | €589,628 | +€40,276 | +7.3% |
| Equity | 10/15 | €124,589 | €85,023 | -€39,566 | -31.8% |
| Contributions | 10/11 | €18,450 | €18,450 | = | 0.0% |
| Reserves | 13 | €168,917 | €165,238 | -€3,679 | -2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100.0% |
| Tax-exempt reserves | 132 | €87,298 | €83,618 | -€3,679 | -4.2% |
| Distributable reserves | 133 | €79,759 | €81,619 | +€1,860 | +2.3% |
| Profit (loss) carried forward | 14 | -€62,778 | -€98,665 | -€35,887 | -57.2% |
| Provisions and deferred taxes | 16 | €29,046 | €27,820 | -€1,226 | -4.2% |
| Deferred taxes | 168 | €29,046 | €27,820 | -€1,226 | -4.2% |
| Amounts payable | 17/49 | €395,717 | €476,785 | +€81,068 | +20.5% |
| Amounts payable after more than one year | 17 | €282,359 | €261,055 | -€21,304 | -7.5% |
| Financial debts | 170/4 | €282,359 | €261,055 | -€21,304 | -7.5% |
| Amounts payable within one year | 42/48 | €113,358 | €214,832 | +€101,475 | +89.5% |
| Current portion of amounts payable after more than one year | 42 | €21,060 | €21,304 | +€244 | +1.2% |
| Financial debts | 43 | €79 | €135 | +€56 | +71.3% |
| Credit institutions | 430/8 | €79 | €135 | +€56 | +71.3% |
| Trade debts | 44 | €4,141 | €1,090 | -€3,052 | -73.7% |
| Suppliers | 440/4 | €4,141 | €1,090 | -€3,052 | -73.7% |
| Taxes, remuneration and social security | 45 | €4,000 | €4,216 | +€216 | +5.4% |
| Taxes | 450/3 | €4,000 | €4,216 | +€216 | +5.4% |
| Other amounts payable | 47/48 | €84,078 | €188,087 | +€104,010 | +123.7% |
| Accrued charges and deferred income | 492/3 | €0 | €898 | +€898 | |
| Non-recurring operating income | 76A | - | €4,840 | +€4,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,386 | €44,474 | +€9,087 | +25.7% |
| Other operating charges | 640/8 | €12,783 | €5,671 | -€7,112 | -55.6% |
| Non-recurring operating charges | 66A | €997 | €0 | -€997 | -100.0% |
| Gross operating margin | 9900 | €15,700 | €15,784 | +€83 | +0.5% |
| Operating profit (loss) | 9901 | -€33,466 | -€34,361 | -€895 | -2.7% |
| Financial income | 75/76B | €16 | €19 | +€3 | +21.0% |
| Recurring financial income | 75 | €16 | €19 | +€3 | +21.0% |
| Financial charges | 65/66B | €5,802 | €5,611 | -€191 | -3.3% |
| Recurring financial charges | 65 | €5,802 | €5,611 | -€191 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,253 | -€39,953 | -€700 | -1.8% |
| Transfer from deferred taxes | 780 | €1,226 | €1,226 | = | 0.0% |
| Income taxes | 67/77 | €666 | €839 | +€173 | +26.0% |
| Profit (loss) for the period | 9904 | -€38,693 | -€39,566 | -€873 | -2.3% |
| Transfer from tax-exempt reserves | 789 | €3,679 | €3,679 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,014 | -€35,887 | -€873 | -2.5% |
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 8 October 2026 via checked.be.