AMILAR: 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.
AMILAR
Largest movements
- Cash -€71,917
down €71,917 (-50.0%), from €143,824 to €71,908
mainly Receivables within one year (-€41,986) and Debts after one year (-€26,600)
- Receivables within one year +€41,986
up €41,986 (+204.0%), from €20,578 to €62,565
of which Other amounts receivable: +€40,147
- Debts after one year -€26,600
down €26,600 (-28.8%), from €92,485 to €65,885
- Profit (loss) carried forward +€13,608
up €13,608 (+8.6%), from €159,089 to €172,697
- Trade debts -€7,238
down €7,238 (-90.7%), from €7,983 to €744
- Tax, wage and social debts -€6,942
down €6,942 (-50.1%), from €13,866 to €6,924
of which Remuneration and social security: -€3,600
- Financial income +€490
up €490 (+126.5%), from €388 to €878
- Taxes +€444
up €444 (+9.1%), from €4,874 to €5,318
- Depreciation -€428
down €428 (-2.6%), from €16,286 to €15,858
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 | €501,126 | €467,211 | -€33,914 | -6.8% |
| Fixed assets | 21/28 | €332,494 | €328,625 | -€3,869 | -1.2% |
| Tangible fixed assets | 22/27 | €331,944 | €328,075 | -€3,869 | -1.2% |
| Land and buildings | 22 | €329,604 | €326,334 | -€3,270 | -1.0% |
| Plant, machinery and equipment | 23 | €937 | €531 | -€406 | -43.3% |
| Furniture and vehicles | 24 | €1,403 | €1,210 | -€193 | -13.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €168,632 | €138,586 | -€30,046 | -17.8% |
| Amounts receivable within one year | 40/41 | €20,578 | €62,565 | +€41,986 | +204.0% |
| Trade receivables | 40 | €8,062 | €9,901 | +€1,839 | +22.8% |
| Other amounts receivable | 41 | €12,517 | €52,664 | +€40,147 | +320.7% |
| Cash at bank and in hand | 54/58 | €143,824 | €71,908 | -€71,917 | -50.0% |
| Deferred charges and accrued income | 490/1 | €4,229 | €4,113 | -€116 | -2.7% |
| Total equity and liabilities | 10/49 | €501,126 | €467,211 | -€33,914 | -6.8% |
| Equity | 10/15 | €306,740 | €320,349 | +€13,608 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129,051 | €129,051 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,191 | €127,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,089 | €172,697 | +€13,608 | +8.6% |
| Amounts payable | 17/49 | €194,385 | €146,862 | -€47,523 | -24.4% |
| Amounts payable after more than one year | 17 | €92,485 | €65,885 | -€26,600 | -28.8% |
| Financial debts | 170/4 | €92,485 | €65,885 | -€26,600 | -28.8% |
| Amounts payable within one year | 42/48 | €84,194 | €66,558 | -€17,637 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €28,683 | €28,683 | = | 0.0% |
| Trade debts | 44 | €7,983 | €744 | -€7,238 | -90.7% |
| Suppliers | 440/4 | €7,983 | €744 | -€7,238 | -90.7% |
| Taxes, remuneration and social security | 45 | €13,866 | €6,924 | -€6,942 | -50.1% |
| Taxes | 450/3 | €10,266 | €6,924 | -€3,342 | -32.6% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €33,662 | €30,206 | -€3,456 | -10.3% |
| Accrued charges and deferred income | 492/3 | €17,707 | €14,420 | -€3,286 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,286 | €15,858 | -€428 | -2.6% |
| Other operating charges | 640/8 | €1,908 | €1,594 | -€314 | -16.5% |
| Gross operating margin | 9900 | €42,588 | €42,438 | -€150 | -0.4% |
| Operating profit (loss) | 9901 | €24,394 | €24,985 | +€591 | +2.4% |
| Financial income | 75/76B | €388 | €878 | +€490 | +126.5% |
| Recurring financial income | 75 | €388 | €878 | +€490 | +126.5% |
| Financial charges | 65/66B | €6,654 | €6,936 | +€282 | +4.2% |
| Recurring financial charges | 65 | €6,654 | €6,936 | +€282 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €18,127 | €18,927 | +€799 | +4.4% |
| Income taxes | 67/77 | €4,874 | €5,318 | +€444 | +9.1% |
| Profit (loss) for the period | 9904 | €13,253 | €13,608 | +€355 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,253 | €13,608 | +€355 | +2.7% |
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 3 October 2026 via checked.be.