AMOYAH: 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.
AMOYAH
Largest movements
- Receivables within one year +€134,393
up €134,393 (+145%), from €92,381 to €226,774
of which Trade receivables: +€105,219
- Deferred charges and accrued income +€99,438
up €99,438 (+250%), from €39,794 to €139,232
- Stocks and contracts +€45,580
up €45,580 (+163%), from €27,953 to €73,533
of which Contracts in progress: +€45,579
- Cash +€7,303
up €7,303 (+42.5%), from €17,186 to €24,489
mainly Trade debts (+€167,727) and Tax, wage and social debts (+€38,867)
- Trade debts +€167,727
up €167,727 (+266%), from €63,026 to €230,753
- Tax, wage and social debts +€38,867
up €38,867 (+66.3%), from €58,634 to €97,501
of which Remuneration and social security: +€24,048
- Other debts +€33,026
up €33,026 (+1,207%), from €2,737 to €35,763
- Profit (loss) carried forward +€24,421
up €24,421 (+46.7%), from €52,278 to €76,699
- Short-term financial debts +€21,497
up €21,497 (+632%), from €3,400 to €24,897
- Staff costs +€72,723
up €72,723 (+145%), from €50,000 to €122,723
- Gross operating margin +€44,331
up €44,331 (+37.3%), from €118,823 to €163,154
- Taxes -€13,340
no longer reported in 2024 (was €13,340)
- Other operating charges -€4,876
down €4,876 (-95.8%), from €5,088 to €212
- Financial charges +€2,053
up €2,053 (+96.8%), from €2,120 to €4,173
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 | €180,575 | €466,585 | +€286,010 | +158% |
| Fixed assets | 21/28 | €3,261 | €2,557 | -€704 | -21.6% |
| Intangible fixed assets | 21 | €871 | €443 | -€428 | -49.1% |
| Tangible fixed assets | 22/27 | €2,027 | €258 | -€1,769 | -87.3% |
| Plant, machinery and equipment | 23 | €1,894 | €258 | -€1,636 | -86.4% |
| Furniture and vehicles | 24 | €133 | - | -€133 | |
| Financial fixed assets | 28 | €363 | €1,856 | +€1,493 | +411% |
| Current assets | 29/58 | €177,314 | €464,028 | +€286,714 | +162% |
| Stocks and contracts in progress | 3 | €27,953 | €73,533 | +€45,580 | +163% |
| Stocks | 30/36 | €7,953 | €7,954 | +€1 | 0.0% |
| Contracts in progress | 37 | €20,000 | €65,579 | +€45,579 | +228% |
| Amounts receivable within one year | 40/41 | €92,381 | €226,774 | +€134,393 | +145% |
| Trade receivables | 40 | €72,404 | €177,623 | +€105,219 | +145% |
| Other amounts receivable | 41 | €19,977 | €49,151 | +€29,174 | +146% |
| Cash at bank and in hand | 54/58 | €17,186 | €24,489 | +€7,303 | +42.5% |
| Deferred charges and accrued income | 490/1 | €39,794 | €139,232 | +€99,438 | +250% |
| Total equity and liabilities | 10/49 | €180,575 | €466,585 | +€286,010 | +158% |
| Equity | 10/15 | €52,778 | €77,199 | +€24,421 | +46.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,278 | €76,699 | +€24,421 | +46.7% |
| Amounts payable | 17/49 | €127,797 | €389,386 | +€261,589 | +205% |
| Amounts payable within one year | 42/48 | €127,797 | €388,914 | +€261,117 | +204% |
| Financial debts | 43 | €3,400 | €24,897 | +€21,497 | +632% |
| Credit institutions | 430/8 | €3,400 | €24,897 | +€21,497 | +632% |
| Trade debts | 44 | €63,026 | €230,753 | +€167,727 | +266% |
| Suppliers | 440/4 | €63,026 | €230,753 | +€167,727 | +266% |
| Taxes, remuneration and social security | 45 | €58,634 | €97,501 | +€38,867 | +66.3% |
| Taxes | 450/3 | €24,777 | €39,596 | +€14,819 | +59.8% |
| Remuneration and social security | 454/9 | €33,857 | €57,905 | +€24,048 | +71.0% |
| Other amounts payable | 47/48 | €2,737 | €35,763 | +€33,026 | +1,207% |
| Accrued charges and deferred income | 492/3 | - | €472 | +€472 | |
| Remuneration, social security and pensions | 62 | €50,000 | €122,723 | +€72,723 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,394 | €2,196 | -€198 | -8.3% |
| Other operating charges | 640/8 | €5,088 | €212 | -€4,876 | -95.8% |
| Non-recurring operating charges | 66A | €373 | €4,439 | +€4,066 | +1,090% |
| Gross operating margin | 9900 | €118,823 | €163,154 | +€44,331 | +37.3% |
| Operating profit (loss) | 9901 | €60,968 | €33,584 | -€27,384 | -44.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €2,120 | €4,173 | +€2,053 | +96.8% |
| Recurring financial charges | 65 | €2,120 | €4,173 | +€2,053 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €58,848 | €29,421 | -€29,427 | -50.0% |
| Transfer to deferred taxes | 680 | - | €5,000 | +€5,000 | |
| Income taxes | 67/77 | €13,340 | - | -€13,340 | |
| Profit (loss) for the period | 9904 | €45,508 | €24,421 | -€21,087 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,508 | €24,421 | -€21,087 | -46.3% |
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.