AMMAR: 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.
AMMAR
Largest movements
- Cash +€67,975
up €67,975 (+142.8%), from €47,585 to €115,560
mainly Net result for the year (+€65,946) and Tax, wage and social debts (+€4,515)
- Receivables within one year +€6,264
up €6,264 (+38.4%), from €16,324 to €22,588
of which Trade receivables: +€4,316
- Stocks and contracts -€2,923
no longer reported in 2024 (was €2,923)
- Profit (loss) carried forward +€65,946
up €65,946 (+177.6%), from €37,135 to €103,080
- Tax, wage and social debts +€4,515
up €4,515 (+45.9%), from €9,847 to €14,362
of which Taxes: +€3,545
- Trade debts +€1,945
up €1,945 (+165.0%), from €1,179 to €3,124
- Purchases and services -€246,735
no longer reported in 2024 (was €246,735)
- Gross operating margin +€65,481
up €65,481 (+6434.9%), from €1,018 to €66,499
- Depreciation +€695
up €695 (+441.7%), from €157 to €852
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 | €73,861 | €146,267 | +€72,406 | +98.0% |
| Fixed assets | 21/28 | €6,843 | €7,641 | +€798 | +11.7% |
| Tangible fixed assets | 22/27 | €6,843 | €7,641 | +€798 | +11.7% |
| Plant, machinery and equipment | 23 | €6,843 | €7,641 | +€798 | +11.7% |
| Current assets | 29/58 | €67,018 | €138,626 | +€71,608 | +106.8% |
| Stocks and contracts in progress | 3 | €2,923 | - | -€2,923 | |
| Stocks | 30/36 | €2,923 | - | -€2,923 | |
| Amounts receivable within one year | 40/41 | €16,324 | €22,588 | +€6,264 | +38.4% |
| Trade receivables | 40 | €3,199 | €7,514 | +€4,316 | +134.9% |
| Other amounts receivable | 41 | €13,125 | €15,074 | +€1,948 | +14.8% |
| Cash at bank and in hand | 54/58 | €47,585 | €115,560 | +€67,975 | +142.8% |
| Deferred charges and accrued income | 490/1 | €185 | €478 | +€293 | +157.9% |
| Total equity and liabilities | 10/49 | €73,861 | €146,267 | +€72,406 | +98.0% |
| Equity | 10/15 | €62,835 | €128,781 | +€65,946 | +105.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,100 | €7,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,340 | €1,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,340 | €1,340 | = | 0.0% |
| Distributable reserves | 133 | €5,760 | €5,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,135 | €103,080 | +€65,946 | +177.6% |
| Amounts payable | 17/49 | €11,026 | €17,487 | +€6,461 | +58.6% |
| Amounts payable within one year | 42/48 | €11,026 | €17,487 | +€6,461 | +58.6% |
| Trade debts | 44 | €1,179 | €3,124 | +€1,945 | +165.0% |
| Suppliers | 440/4 | €1,179 | €3,124 | +€1,945 | +165.0% |
| Taxes, remuneration and social security | 45 | €9,847 | €14,362 | +€4,515 | +45.9% |
| Taxes | 450/3 | €2,606 | €6,150 | +€3,545 | +136.0% |
| Remuneration and social security | 454/9 | €7,242 | €8,212 | +€971 | +13.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €246,735 | - | -€246,735 | |
| Remuneration, social security and pensions | 62 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €852 | +€695 | +441.7% |
| Other operating charges | 640/8 | €1,501 | €1,538 | +€37 | +2.4% |
| Gross operating margin | 9900 | €1,018 | €66,499 | +€65,481 | +6434.9% |
| Operating profit (loss) | 9901 | -€643 | €64,109 | +€64,752 | |
| Financial income | 75/76B | €2,000 | €2,000 | = | 0.0% |
| Recurring financial income | 75 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring financial income | 76B | €2,000 | €2,000 | = | 0.0% |
| Financial charges | 65/66B | €321 | €163 | -€158 | -49.2% |
| Recurring financial charges | 65 | €321 | €163 | -€158 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €1,036 | €65,946 | +€64,910 | +6265.0% |
| Profit (loss) for the period | 9904 | €1,036 | €65,946 | +€64,910 | +6265.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,036 | €65,946 | +€64,910 | +6265.0% |
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 7 October 2026 via checked.be.