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AMAFIL: 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

AMAFIL

BE 0667.581.318
NACE 86.230, Dental practice
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€13,627
2023 · -€17,238+€30,864
Equity
€50,204
2023 · €36,578+€13,627
Cash
€17,587
2023 · €1,619+€15,968
Balance sheet total
€474,580
2023 · €478,735-€4,155

Largest movements

2023 to 2024
Assets
  • Tangible fixed assets -€23,390

    down €23,390 (-4.9%), from €474,579 to €451,188

  • Cash +€15,968

    up €15,968 (+986.5%), from €1,619 to €17,587

    mainly Depreciation (+€35,039) and Net result for the year (+€13,627)

Equity and liabilities
  • Debts after one year -€18,980

    down €18,980 (-4.6%), from €409,327 to €390,347

  • Profit (loss) carried forward +€13,627

    up €13,627 (+41.6%), from €32,718 to €46,344

  • Tax, wage and social debts -€10,430

    down €10,430 (-67.0%), from €15,570 to €5,140

    of which Taxes: -€10,500

  • Current portion of long-term debt +€9,122

    up €9,122 (+66.0%), from €13,829 to €22,951

Income statement
  • Gross operating margin +€64,011

    up €64,011 (+132.0%), from €48,505 to €112,516

  • Staff costs +€19,335

    up €19,335 (+91.4%), from €21,146 to €40,480

  • Other operating charges +€6,108

    up €6,108 (+348.9%), from €1,751 to €7,859

  • Depreciation +€5,096

    up €5,096 (+17.0%), from €29,943 to €35,039

  • Financial charges +€1,824

    up €1,824 (+12.8%), from €14,278 to €16,101

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 -€17,238
Gross operating margin +€64,011
Staff costs -€19,335
Depreciation -€5,096
Other operating charges -€6,108
Financial income -€1,496
Financial charges -€1,824
Taxes +€712
Result 2024 €13,627

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 +€37,475
Investment -€11,649
Financing -€9,858
Cash 2023 €1,619
Net result for the year +€13,627
Depreciation +€35,039
Receivables within one year -€2,969
Deferred charges and accrued income -€299
Trade debts +€4,424
Tax, wage and social debts -€10,430
Other debts -€1,917
Investment in fixed assets (net) -€11,649
Debts after one year -€18,980
Current portion of long-term debt +€9,122
Cash 2024 €17,587
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €478,735 €474,580 -€4,155 -0.9%
Fixed assets 21/28 €474,579 €451,188 -€23,390 -4.9%
Tangible fixed assets 22/27 €474,579 €451,188 -€23,390 -4.9%
Land and buildings 22 €303,225 €293,736 -€9,489 -3.1%
Furniture and vehicles 24 €24,669 €17,121 -€7,549 -30.6%
Other tangible fixed assets 26 €146,684 €140,332 -€6,352 -4.3%
Current assets 29/58 €4,156 €23,392 +€19,236 +462.8%
Amounts receivable within one year 40/41 - €2,969 +€2,969
Trade receivables 40 - €2,425 +€2,425
Other amounts receivable 41 - €544 +€544
Cash at bank and in hand 54/58 €1,619 €17,587 +€15,968 +986.5%
Deferred charges and accrued income 490/1 €2,537 €2,836 +€299 +11.8%
Total equity and liabilities 10/49 €478,735 €474,580 -€4,155 -0.9%
Equity 10/15 €36,578 €50,204 +€13,627 +37.3%
Contributions 10/11 €2,000 €2,000 = 0.0%
Reserves 13 €1,860 €1,860 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Profit (loss) carried forward 14 €32,718 €46,344 +€13,627 +41.6%
Amounts payable 17/49 €442,157 €424,376 -€17,781 -4.0%
Amounts payable after more than one year 17 €409,327 €390,347 -€18,980 -4.6%
Financial debts 170/4 €409,327 €390,347 -€18,980 -4.6%
Amounts payable within one year 42/48 €32,830 €34,029 +€1,199 +3.7%
Current portion of amounts payable after more than one year 42 €13,829 €22,951 +€9,122 +66.0%
Trade debts 44 €1,513 €5,938 +€4,424 +292.3%
Suppliers 440/4 €1,513 €5,938 +€4,424 +292.3%
Taxes, remuneration and social security 45 €15,570 €5,140 -€10,430 -67.0%
Taxes 450/3 €13,650 €3,150 -€10,500 -76.9%
Remuneration and social security 454/9 €1,920 €1,990 +€70 +3.6%
Other amounts payable 47/48 €1,917 €0 -€1,917 -100.0%
Remuneration, social security and pensions 62 €21,146 €40,480 +€19,335 +91.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €29,943 €35,039 +€5,096 +17.0%
Other operating charges 640/8 €1,751 €7,859 +€6,108 +348.9%
Gross operating margin 9900 €48,505 €112,516 +€64,011 +132.0%
Operating profit (loss) 9901 -€4,334 €29,138 +€33,472
Financial income 75/76B €1,715 €219 -€1,496 -87.2%
Recurring financial income 75 €1,715 €219 -€1,496 -87.2%
Financial charges 65/66B €14,278 €16,101 +€1,824 +12.8%
Recurring financial charges 65 €14,278 €16,101 +€1,824 +12.8%
Profit (loss) for the period before taxes 9903 -€16,897 €13,256 +€30,153
Income taxes 67/77 €341 -€371 -€712
Profit (loss) for the period 9904 -€17,238 €13,627 +€30,864
Profit (loss) for the period to be appropriated 9905 -€17,238 €13,627 +€30,864

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 28 September 2026 via checked.be.