AMICAL AUTO: 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.
AMICAL AUTO
Largest movements
- Deferred charges and accrued income +€1,046
up €1,046 (+13.0%), from €8,048 to €9,094
- Tangible fixed assets -€787
no longer reported in 2023 (was €787)
- Current portion of long-term debt +€22,800
new in 2023: €22,800
- Tax, wage and social debts -€12,233
down €12,233 (-70.4%), from €17,372 to €5,139
of which Taxes: -€6,952
- Profit (loss) carried forward -€6,482
down €6,482 (-52.8%), from -€12,275 to -€18,757
- Other debts -€3,815
no longer reported in 2023 (was €3,815)
- Turnover -€44,222
down €44,222 (-77.6%), from €56,982 to €12,760
- Gross operating margin -€28,747
down €28,747, from €10,293 to -€18,454
- Staff costs -€22,143
no longer reported in 2023 (was €22,143)
- Purchases and services -€15,837
down €15,837 (-33.7%), from €47,050 to €31,213
From the 2021 result to the 2023 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 fiscal 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 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,911 | €9,182 | +€271 | +3.0% |
| Fixed assets | 21/28 | €787 | - | -€787 | |
| Tangible fixed assets | 22/27 | €787 | - | -€787 | |
| Furniture and vehicles | 24 | €787 | - | -€787 | |
| Current assets | 29/58 | €8,124 | €9,182 | +€1,058 | +13.0% |
| Amounts receivable within one year | 40/41 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €69 | €88 | +€19 | +27.6% |
| Deferred charges and accrued income | 490/1 | €8,048 | €9,094 | +€1,046 | +13.0% |
| Total equity and liabilities | 10/49 | €8,911 | €9,182 | +€271 | +3.0% |
| Equity | 10/15 | -€12,275 | -€18,757 | -€6,482 | -52.8% |
| Profit (loss) carried forward | 14 | -€12,275 | -€18,757 | -€6,482 | -52.8% |
| Amounts payable | 17/49 | €21,186 | €27,939 | +€6,753 | +31.9% |
| Amounts payable within one year | 42/48 | €21,186 | €27,939 | +€6,753 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | - | €22,800 | +€22,800 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €17,372 | €5,139 | -€12,233 | -70.4% |
| Taxes | 450/3 | €6,952 | - | -€6,952 | |
| Remuneration and social security | 454/9 | €10,420 | €5,139 | -€5,281 | -50.7% |
| Other amounts payable | 47/48 | €3,815 | - | -€3,815 | |
| Turnover | 70 | €56,982 | €12,760 | -€44,222 | -77.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,050 | €31,213 | -€15,837 | -33.7% |
| Remuneration, social security and pensions | 62 | €22,143 | - | -€22,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | - | -€254 | |
| Other operating charges | 640/8 | €100 | €126 | +€26 | +26.0% |
| Gross operating margin | 9900 | €10,293 | -€18,454 | -€28,747 | |
| Operating profit (loss) | 9901 | -€12,204 | -€18,580 | -€6,376 | -52.3% |
| Financial charges | 65/66B | €72 | €177 | +€105 | +146.1% |
| Recurring financial charges | 65 | €72 | €177 | +€105 | +146.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,275 | -€18,757 | -€6,482 | -52.8% |
| Profit (loss) for the period | 9904 | -€12,275 | -€18,757 | -€6,482 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,275 | -€18,757 | -€6,482 | -52.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.