AMGHAR SERVICES: 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.
AMGHAR SERVICES
Largest movements
- Receivables within one year +€49,384
up €49,384 (+1,675%), from €2,949 to €52,332
of which Other amounts receivable: +€44,543
- Tangible fixed assets +€3,219
up €3,219 (+25.8%), from €12,483 to €15,702
- Reserves +€20,811
up €20,811 (+1,119%), from €1,860 to €22,671
of which Distributable reserves: +€20,811
- Trade debts +€19,659
new in 2024: €19,659
- Other debts +€9,706
up €9,706 (+423%), from €2,294 to €12,000
- Tax, wage and social debts +€6,546
up €6,546 (+678%), from €966 to €7,512
of which Taxes: +€5,502
- Profit (loss) carried forward -€4,272
no longer reported in 2024 (was €4,272)
- Gross operating margin +€32,149
up €32,149, from -€219 to €31,929
- Purchases and services -€16,569
no longer reported in 2024 (was €16,569)
- Turnover -€16,350
no longer reported in 2024 (was €16,350)
- Depreciation +€4,942
up €4,942 (+95.7%), from €5,165 to €10,107
- Taxes +€2,684
new in 2024: €2,684
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,591 | €68,042 | +€52,451 | +336% |
| Fixed assets | 21/28 | €12,483 | €15,702 | +€3,219 | +25.8% |
| Tangible fixed assets | 22/27 | €12,483 | €15,702 | +€3,219 | +25.8% |
| Furniture and vehicles | 24 | €12,483 | €15,702 | +€3,219 | +25.8% |
| Current assets | 29/58 | €3,109 | €52,340 | +€49,232 | +1,584% |
| Amounts receivable within one year | 40/41 | €2,949 | €52,332 | +€49,384 | +1,675% |
| Trade receivables | 40 | €2,949 | €7,789 | +€4,840 | +164% |
| Other amounts receivable | 41 | - | €44,543 | +€44,543 | |
| Cash at bank and in hand | 54/58 | €160 | €8 | -€152 | -95.0% |
| Total equity and liabilities | 10/49 | €15,591 | €68,042 | +€52,451 | +336% |
| Equity | 10/15 | €12,332 | €28,871 | +€16,539 | +134% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €22,671 | +€20,811 | +1,119% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €20,811 | +€20,811 | |
| Profit (loss) carried forward | 14 | €4,272 | - | -€4,272 | |
| Amounts payable | 17/49 | €3,259 | €39,171 | +€35,911 | +1,102% |
| Amounts payable within one year | 42/48 | €3,259 | €39,171 | +€35,911 | +1,102% |
| Trade debts | 44 | - | €19,659 | +€19,659 | |
| Suppliers | 440/4 | - | €19,659 | +€19,659 | |
| Taxes, remuneration and social security | 45 | €966 | €7,512 | +€6,546 | +678% |
| Taxes | 450/3 | €966 | €6,468 | +€5,502 | +570% |
| Remuneration and social security | 454/9 | - | €1,044 | +€1,044 | |
| Other amounts payable | 47/48 | €2,294 | €12,000 | +€9,706 | +423% |
| Turnover | 70 | €16,350 | - | -€16,350 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,569 | - | -€16,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,165 | €10,107 | +€4,942 | +95.7% |
| Other operating charges | 640/8 | €672 | €479 | -€192 | -28.7% |
| Gross operating margin | 9900 | -€219 | €31,929 | +€32,149 | |
| Operating profit (loss) | 9901 | -€6,056 | €21,343 | +€27,399 | |
| Financial income | 75/76B | - | €2,169 | +€2,169 | |
| Recurring financial income | 75 | - | €2,169 | +€2,169 | |
| Financial charges | 65/66B | €148 | €230 | +€82 | +55.2% |
| Recurring financial charges | 65 | €148 | €230 | +€82 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,204 | €23,282 | +€29,487 | |
| Income taxes | 67/77 | - | €2,684 | +€2,684 | |
| Profit (loss) for the period | 9904 | -€6,204 | €20,598 | +€26,803 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,204 | €20,598 | +€26,803 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.