AMI BUILD: 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.
AMI BUILD
Largest movements
- Receivables within one year +€53,844
up €53,844 (+63.2%), from €85,159 to €139,004
of which Trade receivables: +€45,494
- Tangible fixed assets -€25,492
down €25,492 (-55.8%), from €45,691 to €20,199
- Cash -€25,082
down €25,082 (-64.8%), from €38,704 to €13,622
mainly Receivables within one year (-€53,844) and Tax, wage and social debts (-€4,426)
- Profit (loss) carried forward +€7,855
up €7,855 (+5.2%), from €149,955 to €157,810
- Tax, wage and social debts -€4,426
no longer reported in 2024 (was €4,426)
- Taxes +€19,991
up €19,991, from -€9,859 to €10,132
- Depreciation -€7,754
down €7,754 (-51.9%), from €14,937 to €7,183
- Gross operating margin -€6,473
down €6,473 (-10.7%), from €60,597 to €54,124
- Other operating charges +€4,023
up €4,023 (+495.7%), from €812 to €4,835
- Financial charges +€1,705
up €1,705 (+192.4%), from €886 to €2,591
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,555 | €172,824 | +€3,270 | +1.9% |
| Fixed assets | 21/28 | €45,691 | €20,199 | -€25,492 | -55.8% |
| Tangible fixed assets | 22/27 | €45,691 | €20,199 | -€25,492 | -55.8% |
| Furniture and vehicles | 24 | €45,691 | €20,199 | -€25,492 | -55.8% |
| Current assets | 29/58 | €123,863 | €152,626 | +€28,762 | +23.2% |
| Amounts receivable within one year | 40/41 | €85,159 | €139,004 | +€53,844 | +63.2% |
| Trade receivables | 40 | €44,157 | €89,651 | +€45,494 | +103.0% |
| Other amounts receivable | 41 | €41,002 | €49,353 | +€8,351 | +20.4% |
| Cash at bank and in hand | 54/58 | €38,704 | €13,622 | -€25,082 | -64.8% |
| Total equity and liabilities | 10/49 | €169,555 | €172,824 | +€3,270 | +1.9% |
| Equity | 10/15 | €158,115 | €165,970 | +€7,855 | +5.0% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| 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 | €149,955 | €157,810 | +€7,855 | +5.2% |
| Amounts payable | 17/49 | €11,440 | €6,855 | -€4,585 | -40.1% |
| Amounts payable within one year | 42/48 | €11,440 | €6,855 | -€4,585 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €7,014 | €6,855 | -€159 | -2.3% |
| Taxes, remuneration and social security | 45 | €4,426 | - | -€4,426 | |
| Taxes | 450/3 | €4,426 | - | -€4,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,937 | €7,183 | -€7,754 | -51.9% |
| Other operating charges | 640/8 | €812 | €4,835 | +€4,023 | +495.7% |
| Non-recurring operating charges | 66A | - | €21,530 | +€21,530 | |
| Gross operating margin | 9900 | €60,597 | €54,124 | -€6,473 | -10.7% |
| Operating profit (loss) | 9901 | €44,849 | €20,577 | -€24,272 | -54.1% |
| Financial charges | 65/66B | €886 | €2,591 | +€1,705 | +192.4% |
| Recurring financial charges | 65 | €886 | €2,591 | +€1,705 | +192.4% |
| Profit (loss) for the period before taxes | 9903 | €43,963 | €17,987 | -€25,976 | -59.1% |
| Income taxes | 67/77 | -€9,859 | €10,132 | +€19,991 | |
| Profit (loss) for the period | 9904 | €53,822 | €7,855 | -€45,967 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,822 | €7,855 | -€45,967 | -85.4% |
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.