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AMSET: 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.

What changed

AMSET

BE 0829.315.455
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€149,148
2023 · -€415,296+€564,444
Equity
€2.7m
2023 · €2.5m+€149,148
Cash
€147,097
2023 · €142,086+€5,011
Balance sheet total
€4.9m
2023 · €26.4m-€21.5m

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€21.5m

    down €21.5m (-100.0%), from €21.5m to €0

Equity and liabilities
  • Other debts -€19.7m

    down €19.7m (-89.9%), from €21.9m to €2.2m

  • Trade debts -€1.9m

    down €1.9m (-99.9%), from €1.9m to €1,671

Income statement
  • Financial charges -€1.1m

    down €1.1m (-58.9%), from €1.9m to €774,989

  • Financial income -€524,300

    down €524,300 (-35.5%), from €1.5m to €951,299

    of which Non-recurring financial income: -€388,149

  • Gross operating margin -€27,393

    down €27,393 (-543.7%), from -€5,039 to -€32,431

  • Taxes -€7,269

    down €7,269, from €0 to -€7,269

  • Other operating charges +€1,928

    up €1,928 (+2700.4%), from €71 to €1,999

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€415,296
Gross operating margin -€27,393
Other operating charges -€1,928
Financial income -€524,300
Financial charges +€1.1m
Taxes +€7,269
Result 2024 €149,148

Cash bridge derived

cash 2023 to 2024

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.

From operations +€5,011
Investment €0
Financing €0
Cash 2023 €142,086
Net result for the year +€149,148
Receivables within one year +€21.5m
Trade debts -€1.9m
Other debts -€19.7m
Cash 2024 €147,097
Every line side by side 33 lines
Line Code 2023 2024 Change %
Total assets 20/58 €26,351,050 €4,866,719 -€21.5m -81.5%
Fixed assets 21/28 €4,719,623 €4,719,623 = 0.0%
Financial fixed assets 28 €4,719,623 €4,719,623 = 0.0%
Current assets 29/58 €21,631,427 €147,097 -€21.5m -99.3%
Amounts receivable within one year 40/41 €21,489,341 €0 -€21.5m -100.0%
Other amounts receivable 41 €21,489,341 €0 -€21.5m -100.0%
Current investments 50/53 €0 - =
Cash at bank and in hand 54/58 €142,086 €147,097 +€5,011 +3.5%
Total equity and liabilities 10/49 €26,351,050 €4,866,719 -€21.5m -81.5%
Equity 10/15 €2,502,898 €2,652,047 +€149,148 +6.0%
Contributions 10/11 €1,218,550 €1,218,550 = 0.0%
Reserves 13 €16,076 €16,076 = 0.0%
Non-distributable reserves 130/1 €16,076 €0 -€16,076 -100.0%
Reserves not available under the articles 1311 €16,076 €0 -€16,076 -100.0%
Distributable reserves 133 - €16,076 +€16,076
Profit (loss) carried forward 14 €1,268,273 €1,417,421 +€149,148 +11.8%
Amounts payable 17/49 €23,848,152 €2,214,673 -€21.6m -90.7%
Amounts payable within one year 42/48 €23,848,152 €2,214,673 -€21.6m -90.7%
Trade debts 44 €1,934,735 €1,671 -€1.9m -99.9%
Suppliers 440/4 €1,934,735 €1,671 -€1.9m -99.9%
Other amounts payable 47/48 €21,913,417 €2,213,001 -€19.7m -89.9%
Other operating charges 640/8 €71 €1,999 +€1,928 +2700.4%
Gross operating margin 9900 -€5,039 -€32,431 -€27,393 -543.7%
Operating profit (loss) 9901 -€5,110 -€34,431 -€29,321 -573.8%
Financial income 75/76B €1,475,599 €951,299 -€524,300 -35.5%
Recurring financial income 75 €1,087,450 €951,299 -€136,151 -12.5%
Non-recurring financial income 76B €388,149 €0 -€388,149 -100.0%
Financial charges 65/66B €1,885,785 €774,989 -€1.1m -58.9%
Recurring financial charges 65 €1,885,785 €774,989 -€1.1m -58.9%
Profit (loss) for the period before taxes 9903 -€415,296 €141,879 +€557,175
Income taxes 67/77 €0 -€7,269 -€7,269
Profit (loss) for the period 9904 -€415,296 €149,148 +€564,444
Profit (loss) for the period to be appropriated 9905 -€415,296 €149,148 +€564,444

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 30 September 2026 via checked.be.