AMRAOUI: 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.
AMRAOUI
Largest movements
- Cash -€17,009
down €17,009 (-65.9%), from €25,824 to €8,815
mainly Trade debts (-€28,812) and Deferred charges and accrued income (-€3,245)
- Tangible fixed assets -€3,730
down €3,730 (-36.6%), from €10,189 to €6,458
of which Furniture and vehicles: -€2,210
- Deferred charges and accrued income +€3,245
up €3,245 (+127%), from €2,555 to €5,800
- Receivables within one year +€2,578
up €2,578 (+18.4%), from €14,021 to €16,599
of which Other amounts receivable: +€1,426
- Stocks and contracts -€1,025
down €1,025 (-9.3%), from €11,029 to €10,003
- Trade debts -€28,812
down €28,812 (-41.9%), from €68,809 to €39,998
- Profit (loss) carried forward +€8,127
up €8,127 (+27.6%), from -€29,438 to -€21,311
- Tax, wage and social debts +€4,745
up €4,745 (+120%), from €3,956 to €8,700
of which Remuneration and social security: +€3,004
- Gross operating margin +€58,287
up €58,287 (+496%), from €11,755 to €70,042
- Staff costs +€6,177
up €6,177 (+12.5%), from €49,307 to €55,483
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 | €63,791 | €47,851 | -€15,941 | -25.0% |
| Fixed assets | 21/28 | €10,364 | €6,633 | -€3,730 | -36.0% |
| Tangible fixed assets | 22/27 | €10,189 | €6,458 | -€3,730 | -36.6% |
| Plant, machinery and equipment | 23 | €2,289 | €769 | -€1,520 | -66.4% |
| Furniture and vehicles | 24 | €7,900 | €5,690 | -€2,210 | -28.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €53,428 | €41,218 | -€12,210 | -22.9% |
| Stocks and contracts in progress | 3 | €11,029 | €10,003 | -€1,025 | -9.3% |
| Stocks | 30/36 | €11,029 | €10,003 | -€1,025 | -9.3% |
| Amounts receivable within one year | 40/41 | €14,021 | €16,599 | +€2,578 | +18.4% |
| Trade receivables | 40 | €3,410 | €4,563 | +€1,153 | +33.8% |
| Other amounts receivable | 41 | €10,611 | €12,036 | +€1,426 | +13.4% |
| Cash at bank and in hand | 54/58 | €25,824 | €8,815 | -€17,009 | -65.9% |
| Deferred charges and accrued income | 490/1 | €2,555 | €5,800 | +€3,245 | +127% |
| Total equity and liabilities | 10/49 | €63,791 | €47,851 | -€15,941 | -25.0% |
| Equity | 10/15 | -€8,979 | -€852 | +€8,127 | +90.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,438 | -€21,311 | +€8,127 | +27.6% |
| Amounts payable | 17/49 | €72,770 | €48,703 | -€24,067 | -33.1% |
| Amounts payable within one year | 42/48 | €72,770 | €48,703 | -€24,067 | -33.1% |
| Trade debts | 44 | €68,809 | €39,998 | -€28,812 | -41.9% |
| Suppliers | 440/4 | €68,809 | €39,998 | -€28,812 | -41.9% |
| Taxes, remuneration and social security | 45 | €3,956 | €8,700 | +€4,745 | +120% |
| Taxes | 450/3 | €417 | €2,157 | +€1,740 | +417% |
| Remuneration and social security | 454/9 | €3,539 | €6,543 | +€3,004 | +84.9% |
| Other amounts payable | 47/48 | €5 | €5 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €49,307 | €55,483 | +€6,177 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,350 | €3,730 | +€380 | +11.3% |
| Other operating charges | 640/8 | €913 | €835 | -€78 | -8.6% |
| Gross operating margin | 9900 | €11,755 | €70,042 | +€58,287 | +496% |
| Operating profit (loss) | 9901 | -€41,815 | €9,993 | +€51,808 | |
| Financial charges | 65/66B | €1,357 | €1,866 | +€509 | +37.5% |
| Recurring financial charges | 65 | €1,357 | €1,866 | +€509 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,172 | €8,127 | +€51,299 | |
| Income taxes | 67/77 | €306 | - | -€306 | |
| Profit (loss) for the period | 9904 | -€43,478 | €8,127 | +€51,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,478 | €8,127 | +€51,605 |
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 24 October 2026 via checked.be.