AMJ Home: 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.
AMJ Home
Largest movements
- Receivables within one year +€293,867
up €293,867 (+120%), from €244,157 to €538,024
of which Other amounts receivable: +€177,254
- Cash -€53,555
down €53,555 (-60.2%), from €88,905 to €35,350
mainly Receivables within one year (-€293,867) and Stocks and contracts (-€47,233)
- Stocks and contracts +€47,233
up €47,233 (+3.9%), from €1.2m to €1.2m
- Short-term financial debts +€229,000
new in 2024: €229,000
- Other debts +€119,544
up €119,544 (+7.7%), from €1.6m to €1.7m
- Trade debts -€39,906
down €39,906 (-18.6%), from €214,043 to €174,137
- Provisions -€36,370
down €36,370 (-12.7%), from €286,370 to €250,000
- Other operating charges -€47,400
down €47,400 (-90.6%), from €52,299 to €4,899
- Gross operating margin +€40,542
up €40,542 (+152%), from €26,674 to €67,216
- Financial charges +€19,020
up €19,020 (+59.6%), from €31,899 to €50,919
- Depreciation +€10,024
up €10,024 (+90.9%), from €11,032 to €21,056
- Provisions +€7,260
up €7,260 (+16.6%), from -€43,630 to -€36,370
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,334,462 | €2,600,951 | +€266,489 | +11.4% |
| Fixed assets | 21/28 | €803,157 | €782,100 | -€21,056 | -2.6% |
| Tangible fixed assets | 22/27 | €279,157 | €258,100 | -€21,056 | -7.5% |
| Land and buildings | 22 | €257,468 | €244,745 | -€12,723 | -4.9% |
| Furniture and vehicles | 24 | €21,689 | €13,356 | -€8,334 | -38.4% |
| Financial fixed assets | 28 | €524,000 | €524,000 | = | 0.0% |
| Current assets | 29/58 | €1,531,306 | €1,818,851 | +€287,545 | +18.8% |
| Stocks and contracts in progress | 3 | €1,198,244 | €1,245,477 | +€47,233 | +3.9% |
| Stocks | 30/36 | €1,198,244 | €1,245,477 | +€47,233 | +3.9% |
| Amounts receivable within one year | 40/41 | €244,157 | €538,024 | +€293,867 | +120% |
| Trade receivables | 40 | €224,027 | €340,639 | +€116,613 | +52.1% |
| Other amounts receivable | 41 | €20,131 | €197,385 | +€177,254 | +881% |
| Cash at bank and in hand | 54/58 | €88,905 | €35,350 | -€53,555 | -60.2% |
| Total equity and liabilities | 10/49 | €2,334,462 | €2,600,951 | +€266,489 | +11.4% |
| Equity | 10/15 | -€31,122 | -€5,308 | +€25,814 | +82.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,182 | -€13,368 | +€25,814 | +65.9% |
| Provisions and deferred taxes | 16 | €286,370 | €250,000 | -€36,370 | -12.7% |
| Provisions for liabilities and charges | 160/5 | €286,370 | €250,000 | -€36,370 | -12.7% |
| Other liabilities and charges | 164/5 | €286,370 | €250,000 | -€36,370 | -12.7% |
| Amounts payable | 17/49 | €2,079,214 | €2,356,260 | +€277,045 | +13.3% |
| Amounts payable after more than one year | 17 | €232,096 | €219,640 | -€12,456 | -5.4% |
| Financial debts | 170/4 | €232,096 | €219,640 | -€12,456 | -5.4% |
| Amounts payable within one year | 42/48 | €1,846,250 | €2,135,751 | +€289,501 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | €11,933 | €12,456 | +€523 | +4.4% |
| Financial debts | 43 | - | €229,000 | +€229,000 | |
| Credit institutions | 430/8 | - | €229,000 | +€229,000 | |
| Trade debts | 44 | €214,043 | €174,137 | -€39,906 | -18.6% |
| Suppliers | 440/4 | €214,043 | €174,137 | -€39,906 | -18.6% |
| Taxes, remuneration and social security | 45 | €62,087 | €42,427 | -€19,661 | -31.7% |
| Taxes | 450/3 | €62,087 | €42,427 | -€19,661 | -31.7% |
| Other amounts payable | 47/48 | €1,558,188 | €1,677,732 | +€119,544 | +7.7% |
| Accrued charges and deferred income | 492/3 | €868 | €868 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,032 | €21,056 | +€10,024 | +90.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€43,630 | -€36,370 | +€7,260 | +16.6% |
| Other operating charges | 640/8 | €52,299 | €4,899 | -€47,400 | -90.6% |
| Gross operating margin | 9900 | €26,674 | €67,216 | +€40,542 | +152% |
| Operating profit (loss) | 9901 | €6,972 | €77,631 | +€70,659 | +1,013% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €31,899 | €50,919 | +€19,020 | +59.6% |
| Recurring financial charges | 65 | €31,899 | €50,919 | +€19,020 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,927 | €26,713 | +€51,639 | |
| Income taxes | 67/77 | €854 | €899 | +€45 | +5.3% |
| Profit (loss) for the period | 9904 | -€25,780 | €25,814 | +€51,594 | |
| Transfer from tax-exempt reserves | 789 | €53,400 | €0 | -€53,400 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €27,620 | €25,814 | -€1,806 | -6.5% |
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 27 October 2026 via checked.be.