AML EXPRESS: 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.
AML EXPRESS
Largest movements
- Cash -€7,092
down €7,092 (-85.5%), from €8,298 to €1,206
mainly Receivables within one year (-€4,267) and Investment in fixed assets (net) (-€3,250)
- Receivables within one year +€4,267
up €4,267 (+45.7%), from €9,330 to €13,597
of which Other amounts receivable: +€3,407
- Tangible fixed assets +€725
up €725 (+19.6%), from €3,704 to €4,429
- Profit (loss) carried forward -€2,355
down €2,355 (-21.9%), from €10,764 to €8,409
- Trade debts +€1,998
new in 2023: €1,998
- Tax, wage and social debts -€1,527
down €1,527 (-33.4%), from €4,568 to €3,042
- Purchases and services +€14,341
up €14,341 (+73.4%), from €19,535 to €33,877
- Gross operating margin -€14,323
down €14,323 (-94.8%), from €15,114 to €792
- Taxes -€2,390
down €2,390 (-88.0%), from €2,716 to €326
- Depreciation +€1,271
up €1,271 (+101.3%), from €1,254 to €2,525
From the 2022 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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,333 | €22,449 | -€1,884 | -7.7% |
| Fixed assets | 21/28 | €6,704 | €7,429 | +€725 | +10.8% |
| Tangible fixed assets | 22/27 | €3,704 | €4,429 | +€725 | +19.6% |
| Furniture and vehicles | 24 | €3,704 | €4,429 | +€725 | +19.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €17,628 | €15,020 | -€2,608 | -14.8% |
| Amounts receivable within one year | 40/41 | €9,330 | €13,597 | +€4,267 | +45.7% |
| Trade receivables | 40 | €5,571 | €6,431 | +€860 | +15.4% |
| Other amounts receivable | 41 | €3,759 | €7,166 | +€3,407 | +90.6% |
| Cash at bank and in hand | 54/58 | €8,298 | €1,206 | -€7,092 | -85.5% |
| Deferred charges and accrued income | 490/1 | - | €217 | +€217 | |
| Total equity and liabilities | 10/49 | €24,333 | €22,449 | -€1,884 | -7.7% |
| Equity | 10/15 | €19,764 | €17,409 | -€2,355 | -11.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,764 | €8,409 | -€2,355 | -21.9% |
| Amounts payable | 17/49 | €4,568 | €5,040 | +€472 | +10.3% |
| Amounts payable within one year | 42/48 | €4,568 | €5,040 | +€472 | +10.3% |
| Trade debts | 44 | - | €1,998 | +€1,998 | |
| Suppliers | 440/4 | - | €1,998 | +€1,998 | |
| Taxes, remuneration and social security | 45 | €4,568 | €3,042 | -€1,527 | -33.4% |
| Taxes | 450/3 | €4,568 | €3,042 | -€1,527 | -33.4% |
| Turnover | 70 | €34,650 | €34,668 | +€19 | +0.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,535 | €33,877 | +€14,341 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €2,525 | +€1,271 | +101.3% |
| Other operating charges | 640/8 | €630 | €496 | -€134 | -21.3% |
| Gross operating margin | 9900 | €15,114 | €792 | -€14,323 | -94.8% |
| Operating profit (loss) | 9901 | €13,230 | -€2,230 | -€15,459 | |
| Financial income | 75/76B | €251 | €265 | +€14 | +5.7% |
| Recurring financial income | 75 | €251 | €265 | +€14 | +5.7% |
| Financial charges | 65/66B | - | €65 | +€65 | |
| Recurring financial charges | 65 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €13,480 | -€2,030 | -€15,510 | |
| Income taxes | 67/77 | €2,716 | €326 | -€2,390 | -88.0% |
| Profit (loss) for the period | 9904 | €10,764 | -€2,355 | -€13,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,764 | -€2,355 | -€13,120 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.