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AMIDEC: 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

AMIDEC

BE 0451.459.477
NACE 47.540, Retail sale of electrical household appliances
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€26,412
2023 · €73,000-€46,588
Equity
€890,975
2023 · €890,975
Cash
€150,976
2023 · €199,925-€48,949
Balance sheet total
€1.0m
2023 · €1.1m-€61,553

Largest movements

2023 to 2024
Assets
  • Cash -€48,949

    down €48,949 (-24.5%), from €199,925 to €150,976

    mainly Trade debts (-€53,433) and Stocks and contracts (-€31,152)

  • Stocks and contracts +€31,152

    up €31,152 (+14.1%), from €220,233 to €251,385

  • Tangible fixed assets -€25,218

    down €25,218 (-20.6%), from €122,143 to €96,925

    of which Furniture and vehicles: -€14,541

  • Receivables after one year -€22,963

    down €22,963 (-7.5%), from €307,029 to €284,066

  • Deferred charges and accrued income +€12,153

    new in 2024: €12,153

Equity and liabilities
  • Trade debts -€53,433

    down €53,433 (-46.6%), from €114,749 to €61,316

  • Other debts +€26,360

    up €26,360 (+25104.8%), from €105 to €26,465

  • Tax, wage and social debts -€20,493

    down €20,493 (-45.9%), from €44,667 to €24,174

    of which Taxes: -€15,888

  • Debts after one year -€14,272

    down €14,272 (-74.9%), from €19,057 to €4,785

Income statement
  • Gross operating margin -€59,589

    down €59,589 (-28.5%), from €209,118 to €149,529

  • Taxes -€27,562

    down €27,562 (-79.8%), from €34,536 to €6,974

  • Staff costs +€13,334

    up €13,334 (+22.4%), from €59,530 to €72,864

  • Financial charges +€2,761

    up €2,761 (+57.1%), from €4,839 to €7,600

  • Depreciation -€2,627

    down €2,627 (-7.4%), from €35,541 to €32,914

From the 2023 result to the 2024 result

effect on the 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 €73,000
Gross operating margin -€59,589
Staff costs -€13,334
Depreciation +€2,627
Other operating charges -€318
Financial income -€775
Financial charges -€2,761
Taxes +€27,562
Result 2024 €26,412

Cash bridge derived

cash 2023 to 2024

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 -€1,823
Investment -€6,727
Financing -€40,399
Cash 2023 €199,925
Net result for the year +€26,412
Depreciation +€32,914
Receivables after one year +€22,963
Stocks and contracts -€31,152
Receivables within one year +€6,759
Deferred charges and accrued income -€12,153
Trade debts -€53,433
Tax, wage and social debts -€20,493
Other debts +€26,360
Investment in fixed assets (net) -€6,727
Debts after one year -€14,272
Current portion of long-term debt +€285
Contributions, distributions and other -€26,412
Cash 2024 €150,976
Every line side by side 50 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,088,280 €1,026,727 -€61,553 -5.7%
Fixed assets 21/28 €123,212 €97,025 -€26,187 -21.3%
Intangible fixed assets 21 €969 - -€969
Tangible fixed assets 22/27 €122,143 €96,925 -€25,218 -20.6%
Land and buildings 22 €65,288 €56,553 -€8,735 -13.4%
Plant, machinery and equipment 23 €6,910 €4,968 -€1,942 -28.1%
Furniture and vehicles 24 €49,945 €35,404 -€14,541 -29.1%
Financial fixed assets 28 €100 €100 = 0.0%
Current assets 29/58 €965,068 €929,702 -€35,366 -3.7%
Amounts receivable after more than one year 29 €307,029 €284,066 -€22,963 -7.5%
Other amounts receivable 291 €307,029 €284,066 -€22,963 -7.5%
Stocks and contracts in progress 3 €220,233 €251,385 +€31,152 +14.1%
Stocks 30/36 €220,233 €251,385 +€31,152 +14.1%
Amounts receivable within one year 40/41 €237,881 €231,122 -€6,759 -2.8%
Trade receivables 40 €197,239 €204,429 +€7,190 +3.6%
Other amounts receivable 41 €40,642 €26,693 -€13,949 -34.3%
Cash at bank and in hand 54/58 €199,925 €150,976 -€48,949 -24.5%
Deferred charges and accrued income 490/1 - €12,153 +€12,153
Total equity and liabilities 10/49 €1,088,280 €1,026,727 -€61,553 -5.7%
Equity 10/15 €890,975 €890,975 = 0.0%
Contributions 10/11 €37,184 €37,184 = 0.0%
Reserves 13 €174,452 €174,452 = 0.0%
Non-distributable reserves 130/1 €4,957 €4,957 = 0.0%
Reserves not available under the articles 1311 €4,957 €4,957 = 0.0%
Distributable reserves 133 €169,495 €169,495 = 0.0%
Profit (loss) carried forward 14 €679,339 €679,339 = 0.0%
Amounts payable 17/49 €197,305 €135,752 -€61,553 -31.2%
Amounts payable after more than one year 17 €19,057 €4,785 -€14,272 -74.9%
Financial debts 170/4 €19,057 €4,785 -€14,272 -74.9%
Amounts payable within one year 42/48 €178,248 €130,967 -€47,281 -26.5%
Current portion of amounts payable after more than one year 42 €18,727 €19,012 +€285 +1.5%
Trade debts 44 €114,749 €61,316 -€53,433 -46.6%
Suppliers 440/4 €114,749 €61,316 -€53,433 -46.6%
Taxes, remuneration and social security 45 €44,667 €24,174 -€20,493 -45.9%
Taxes 450/3 €22,287 €6,399 -€15,888 -71.3%
Remuneration and social security 454/9 €22,380 €17,775 -€4,605 -20.6%
Other amounts payable 47/48 €105 €26,465 +€26,360 +25104.8%
Remuneration, social security and pensions 62 €59,530 €72,864 +€13,334 +22.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €35,541 €32,914 -€2,627 -7.4%
Other operating charges 640/8 €2,695 €3,013 +€318 +11.8%
Gross operating margin 9900 €209,118 €149,529 -€59,589 -28.5%
Operating profit (loss) 9901 €111,352 €40,738 -€70,614 -63.4%
Financial income 75/76B €1,023 €248 -€775 -75.8%
Recurring financial income 75 €1,023 €248 -€775 -75.8%
Financial charges 65/66B €4,839 €7,600 +€2,761 +57.1%
Recurring financial charges 65 €4,839 €7,600 +€2,761 +57.1%
Profit (loss) for the period before taxes 9903 €107,536 €33,386 -€74,150 -69.0%
Income taxes 67/77 €34,536 €6,974 -€27,562 -79.8%
Profit (loss) for the period 9904 €73,000 €26,412 -€46,588 -63.8%
Profit (loss) for the period to be appropriated 9905 €73,000 €26,412 -€46,588 -63.8%

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 29 September 2026 via checked.be.