AMI GEMS: 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.
AMI GEMS
Largest movements
- Stocks and contracts -€417,253
down €417,253 (-50.0%), from €834,561 to €417,308
- Receivables within one year +€19,486
up €19,486 (+6.6%), from €296,000 to €315,486
- Trade debts -€610,676
down €610,676 (-92.4%), from €660,808 to €50,132
- Other debts +€189,254
up €189,254 (+47.1%), from €401,718 to €590,972
- Gross operating margin -€16,177
down €16,177, from €14,608 to -€1,569
- Financial income +€11,051
new in 2024: €11,051
- Financial charges +€598
up €598 (+235.7%), from €254 to €851
- Taxes -€454
no longer reported in 2024 (was €454)
From the 2022 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
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 | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,136,073 | €741,482 | -€394,592 | -34.7% |
| Fixed assets | 21/28 | €501 | €501 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €501 | €501 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €501 | €501 | +€0 | 0.0% |
| Current assets | 29/58 | €1,135,572 | €740,981 | -€394,592 | -34.7% |
| Stocks and contracts in progress | 3 | €834,561 | €417,308 | -€417,253 | -50.0% |
| Stocks | 30/36 | €834,561 | €417,308 | -€417,253 | -50.0% |
| Amounts receivable within one year | 40/41 | €296,000 | €315,486 | +€19,486 | +6.6% |
| Trade receivables | 40 | €296,000 | €315,486 | +€19,486 | +6.6% |
| Cash at bank and in hand | 54/58 | €5,011 | €8,186 | +€3,175 | +63.4% |
| Total equity and liabilities | 10/49 | €1,136,073 | €741,482 | -€394,592 | -34.7% |
| Equity | 10/15 | €73,547 | €89,078 | +€15,531 | +21.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,835 | €53,212 | +€10,377 | +24.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €40,835 | €51,212 | +€10,377 | +25.4% |
| Profit (loss) carried forward | 14 | €24,512 | €29,666 | +€5,154 | +21.0% |
| Amounts payable | 17/49 | €1,062,526 | €652,403 | -€410,123 | -38.6% |
| Amounts payable within one year | 42/48 | €1,062,526 | €652,403 | -€410,123 | -38.6% |
| Trade debts | 44 | €660,808 | €50,132 | -€610,676 | -92.4% |
| Suppliers | 440/4 | €660,808 | €50,132 | -€610,676 | -92.4% |
| Taxes, remuneration and social security | 45 | - | €11,300 | +€11,300 | |
| Remuneration and social security | 454/9 | - | €11,300 | +€11,300 | |
| Other amounts payable | 47/48 | €401,718 | €590,972 | +€189,254 | +47.1% |
| Gross operating margin | 9900 | €14,608 | -€1,569 | -€16,177 | |
| Operating profit (loss) | 9901 | €14,608 | -€1,569 | -€16,177 | |
| Financial income | 75/76B | - | €11,051 | +€11,051 | |
| Recurring financial income | 75 | - | €11,051 | +€11,051 | |
| Financial charges | 65/66B | €254 | €851 | +€598 | +235.7% |
| Recurring financial charges | 65 | €254 | €851 | +€598 | +235.7% |
| Profit (loss) for the period before taxes | 9903 | €14,354 | €8,631 | -€5,723 | -39.9% |
| Income taxes | 67/77 | €454 | - | -€454 | |
| Profit (loss) for the period | 9904 | €13,900 | €8,631 | -€5,269 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,900 | €8,631 | -€5,269 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.