AMJ Conseil: 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.
What changed
AMJ Conseil
NACE 74.999, Other professional, scientific and technical activities
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€37,581
2023 · -€11,406+€48,987
Equity
€2.7m
2023 · €2.6m+€42,727
Cash
€69,551
2023 · €78,424-€8,873
Balance sheet total
€2.7m
2023 · €2.6m+€49,494
Largest movements
Assets
- Current investments +€65,364
up €65,364 (+12.9%), from €505,787 to €571,151
Equity and liabilities
- Reserves +€37,581
up €37,581 (+6.8%), from €548,812 to €586,393
Income statement
- Financial income +€33,983
up €33,983 (+86.2%), from €39,446 to €73,429
- Taxes -€30,446
down €30,446 (-66.9%), from €45,510 to €15,064
- Gross operating margin -€15,855
down €15,855, from €705 to -€15,150
- Other operating charges -€1,639
down €1,639 (-62.9%), from €2,606 to €968
- Financial charges +€862
up €862 (+25.5%), from €3,383 to €4,245
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.
Result 2023
-€11,406
Gross operating margin
-€15,855
Depreciation
-€364
Other operating charges
+€1,639
Financial income
+€33,983
Financial charges
-€862
Taxes
+€30,446
Result 2024
€37,581
raises the resultlowers the result
Derived cash bridge
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
+€51,346
Investment
-€65,364
Financing
+€5,145
Cash 2023
€78,424
From operations (derived)
+€51,346
Net result for the year
+€37,581
Depreciation
+€421
Receivables after one year
-€1,520
Receivables within one year
+€9,491
Deferred charges and accrued income
-€1,394
Trade debts
-€1,388
Tax, wage and social debts
+€3,654
Other debts
+€4,501
Investment (derived)
-€65,364
Current investments
-€65,364
Financing
+€5,145
Contributions, distributions and other
+€5,145
Cash 2024
€69,551
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,630,000 | €2,679,494 | +€49,494 | +1.9% |
| Fixed assets | 21/28 | €1,815,723 | €1,815,302 | -€421 | 0.0% |
| Tangible fixed assets | 22/27 | €1,581,206 | €1,580,786 | -€421 | 0.0% |
| Land and buildings | 22 | €1,580,000 | €1,580,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,206 | €786 | -€421 | -34.9% |
| Financial fixed assets | 28 | €234,516 | €234,516 | = | 0.0% |
| Current assets | 29/58 | €814,277 | €864,192 | +€49,915 | +6.1% |
| Amounts receivable after more than one year | 29 | €93,921 | €95,441 | +€1,520 | +1.6% |
| Other amounts receivable | 291 | €93,921 | €95,441 | +€1,520 | +1.6% |
| Amounts receivable within one year | 40/41 | €112,504 | €103,013 | -€9,491 | -8.4% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €111,504 | €102,013 | -€9,491 | -8.5% |
| Current investments | 50/53 | €505,787 | €571,151 | +€65,364 | +12.9% |
| Cash at bank and in hand | 54/58 | €78,424 | €69,551 | -€8,873 | -11.3% |
| Deferred charges and accrued income | 490/1 | €23,642 | €25,036 | +€1,394 | +5.9% |
| Total equity and liabilities | 10/49 | €2,630,000 | €2,679,494 | +€49,494 | +1.9% |
| Equity | 10/15 | €2,626,711 | €2,669,438 | +€42,727 | +1.6% |
| Contributions | 10/11 | €934,565 | €934,565 | = | 0.0% |
| Reserves | 13 | €548,812 | €586,393 | +€37,581 | +6.8% |
| Distributable reserves | 133 | €548,812 | €586,393 | +€37,581 | +6.8% |
| Profit (loss) carried forward | 14 | €1,143,334 | €1,148,479 | +€5,145 | +0.5% |
| Amounts payable | 17/49 | €3,289 | €10,056 | +€6,767 | +206% |
| Amounts payable within one year | 42/48 | €3,289 | €10,056 | +€6,767 | +206% |
| Trade debts | 44 | €2,700 | €1,312 | -€1,388 | -51.4% |
| Suppliers | 440/4 | €2,700 | €1,312 | -€1,388 | -51.4% |
| Taxes, remuneration and social security | 45 | €104 | €3,758 | +€3,654 | +3,522% |
| Taxes | 450/3 | €104 | €3,758 | +€3,654 | +3,522% |
| Other amounts payable | 47/48 | €485 | €4,986 | +€4,501 | +928% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57 | €421 | +€364 | +645% |
| Other operating charges | 640/8 | €2,606 | €968 | -€1,639 | -62.9% |
| Gross operating margin | 9900 | €705 | -€15,150 | -€15,855 | |
| Operating profit (loss) | 9901 | -€1,958 | -€16,539 | -€14,581 | -745% |
| Financial income | 75/76B | €39,446 | €73,429 | +€33,983 | +86.2% |
| Recurring financial income | 75 | €39,446 | €73,429 | +€33,983 | +86.2% |
| Financial charges | 65/66B | €3,383 | €4,245 | +€862 | +25.5% |
| Recurring financial charges | 65 | €3,383 | €4,245 | +€862 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €34,104 | €52,645 | +€18,541 | +54.4% |
| Income taxes | 67/77 | €45,510 | €15,064 | -€30,446 | -66.9% |
| Profit (loss) for the period | 9904 | -€11,406 | €37,581 | +€48,987 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,406 | €37,581 | +€48,987 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.