AMMARENA: 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.
AMMARENA
Largest movements
- Stocks and contracts -€31,194
down €31,194 (-34.3%), from €90,917 to €59,723
- Tangible fixed assets -€17,785
down €17,785 (-8.8%), from €202,619 to €184,834
of which Land and buildings: -€10,379
- Profit (loss) carried forward -€46,899
down €46,899 (-110.7%), from -€42,355 to -€89,254
- Debts after one year -€26,593
down €26,593 (-11.8%), from €224,431 to €197,838
- Trade debts +€22,262
up €22,262 (+41.1%), from €54,104 to €76,367
- Gross operating margin -€37,899
down €37,899 (-81.9%), from €46,248 to €8,348
- Financial charges +€966
up €966 (+10.8%), from €8,977 to €9,943
- Financial income +€910
up €910 (+197.0%), from €462 to €1,371
- Taxes -€595
no longer reported in 2024 (was €595)
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 | €349,563 | €302,633 | -€46,931 | -13.4% |
| Fixed assets | 21/28 | €205,719 | €189,934 | -€15,785 | -7.7% |
| Tangible fixed assets | 22/27 | €202,619 | €184,834 | -€17,785 | -8.8% |
| Land and buildings | 22 | €187,888 | €177,508 | -€10,379 | -5.5% |
| Furniture and vehicles | 24 | €10,232 | €4,326 | -€5,906 | -57.7% |
| Other tangible fixed assets | 26 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Financial fixed assets | 28 | €3,100 | €5,100 | +€2,000 | +64.5% |
| Current assets | 29/58 | €143,844 | €112,698 | -€31,146 | -21.7% |
| Stocks and contracts in progress | 3 | €90,917 | €59,723 | -€31,194 | -34.3% |
| Stocks | 30/36 | €90,917 | €59,723 | -€31,194 | -34.3% |
| Amounts receivable within one year | 40/41 | €45,886 | €42,819 | -€3,067 | -6.7% |
| Trade receivables | 40 | €32,353 | €42,632 | +€10,279 | +31.8% |
| Other amounts receivable | 41 | €13,534 | €187 | -€13,347 | -98.6% |
| Cash at bank and in hand | 54/58 | €1,977 | €4,474 | +€2,498 | +126.4% |
| Deferred charges and accrued income | 490/1 | €5,065 | €5,682 | +€618 | +12.2% |
| Total equity and liabilities | 10/49 | €349,563 | €302,633 | -€46,931 | -13.4% |
| Equity | 10/15 | €16,692 | -€30,207 | -€46,899 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,455 | €40,455 | = | 0.0% |
| Distributable reserves | 133 | €40,455 | €40,455 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,355 | -€89,254 | -€46,899 | -110.7% |
| Amounts payable | 17/49 | €332,871 | €332,839 | -€32 | 0.0% |
| Amounts payable after more than one year | 17 | €224,431 | €197,838 | -€26,593 | -11.8% |
| Financial debts | 170/4 | €224,431 | €197,838 | -€26,593 | -11.8% |
| Amounts payable within one year | 42/48 | €108,440 | €135,001 | +€26,561 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | €24,938 | €26,593 | +€1,655 | +6.6% |
| Financial debts | 43 | €17,723 | €17,322 | -€401 | -2.3% |
| Credit institutions | 430/8 | €17,723 | €17,322 | -€401 | -2.3% |
| Trade debts | 44 | €54,104 | €76,367 | +€22,262 | +41.1% |
| Suppliers | 440/4 | €54,104 | €76,367 | +€22,262 | +41.1% |
| Taxes, remuneration and social security | 45 | €5,175 | €8,219 | +€3,045 | +58.8% |
| Taxes | 450/3 | €5,175 | €8,219 | +€3,045 | +58.8% |
| Other amounts payable | 47/48 | €6,500 | €6,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,785 | €17,785 | = | 0.0% |
| Other operating charges | 640/8 | €2,734 | €2,977 | +€243 | +8.9% |
| Non-recurring operating charges | 66A | €38,070 | €25,914 | -€12,156 | -31.9% |
| Gross operating margin | 9900 | €46,248 | €8,348 | -€37,899 | -81.9% |
| Operating profit (loss) | 9901 | -€12,342 | -€38,327 | -€25,986 | -210.5% |
| Financial income | 75/76B | €462 | €1,371 | +€910 | +197.0% |
| Recurring financial income | 75 | €462 | €1,371 | +€910 | +197.0% |
| Financial charges | 65/66B | €8,977 | €9,943 | +€966 | +10.8% |
| Recurring financial charges | 65 | €8,977 | €9,943 | +€966 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,858 | -€46,899 | -€26,041 | -124.9% |
| Income taxes | 67/77 | €595 | - | -€595 | |
| Profit (loss) for the period | 9904 | -€21,453 | -€46,899 | -€25,446 | -118.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,453 | -€46,899 | -€25,446 | -118.6% |
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 8 October 2026 via checked.be.