AMB2 Concept: 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.
AMB2 Concept
Largest movements
- Receivables within one year +€24,983
up €24,983 (+32.2%), from €77,533 to €102,517
of which Trade receivables: +€28,213
- Cash +€22,368
up €22,368 (+40.5%), from €55,292 to €77,661
mainly Net result for the year (+€63,581) and Other debts (+€26,293)
- Tangible fixed assets -€16,847
down €16,847 (-27.3%), from €61,699 to €44,852
of which Leasing and similar rights: -€11,442
- Deferred charges and accrued income -€3,859
down €3,859 (-51.9%), from €7,438 to €3,579
- Profit (loss) carried forward +€43,581
up €43,581 (+144%), from €30,316 to €73,897
- Other debts +€26,293
up €26,293 (+95.6%), from €27,495 to €53,788
- Trade debts -€15,670
down €15,670 (-39.9%), from €39,292 to €23,621
- Debts after one year -€12,954
down €12,954 (-30.4%), from €42,581 to €29,626
- Tax, wage and social debts -€12,158
down €12,158 (-74.6%), from €16,297 to €4,140
of which Taxes: -€14,031
- Financial charges +€48,118
up €48,118 (+992%), from €4,848 to €52,966
- Gross operating margin +€41,097
up €41,097 (+23.9%), from €172,032 to €213,129
- Taxes -€9,031
down €9,031 (-34.6%), from €26,078 to €17,048
- Depreciation +€5,271
up €5,271 (+39.0%), from €13,505 to €18,776
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,317 | €270,842 | +€26,525 | +10.9% |
| Fixed assets | 21/28 | €61,904 | €45,057 | -€16,847 | -27.2% |
| Tangible fixed assets | 22/27 | €61,699 | €44,852 | -€16,847 | -27.3% |
| Plant, machinery and equipment | 23 | €2,085 | €2,618 | +€534 | +25.6% |
| Furniture and vehicles | 24 | €10,246 | €4,307 | -€5,938 | -58.0% |
| Leasing and similar rights | 25 | €49,369 | €37,926 | -€11,442 | -23.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €182,413 | €225,785 | +€43,372 | +23.8% |
| Stocks and contracts in progress | 3 | €42,150 | €42,029 | -€121 | -0.3% |
| Stocks | 30/36 | €42,150 | €42,029 | -€121 | -0.3% |
| Amounts receivable within one year | 40/41 | €77,533 | €102,517 | +€24,983 | +32.2% |
| Trade receivables | 40 | €71,561 | €99,774 | +€28,213 | +39.4% |
| Other amounts receivable | 41 | €5,973 | €2,742 | -€3,230 | -54.1% |
| Cash at bank and in hand | 54/58 | €55,292 | €77,661 | +€22,368 | +40.5% |
| Deferred charges and accrued income | 490/1 | €7,438 | €3,579 | -€3,859 | -51.9% |
| Total equity and liabilities | 10/49 | €244,317 | €270,842 | +€26,525 | +10.9% |
| Equity | 10/15 | €100,316 | €143,897 | +€43,581 | +43.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,316 | €73,897 | +€43,581 | +144% |
| Amounts payable | 17/49 | €144,002 | €126,945 | -€17,056 | -11.8% |
| Amounts payable after more than one year | 17 | €42,581 | €29,626 | -€12,954 | -30.4% |
| Financial debts | 170/4 | €42,581 | €29,626 | -€12,954 | -30.4% |
| Amounts payable within one year | 42/48 | €97,154 | €94,503 | -€2,651 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €12,417 | €12,954 | +€537 | +4.3% |
| Trade debts | 44 | €39,292 | €23,621 | -€15,670 | -39.9% |
| Suppliers | 440/4 | €39,292 | €23,621 | -€15,670 | -39.9% |
| Advances received on contracts in progress | 46 | €1,653 | - | -€1,653 | |
| Taxes, remuneration and social security | 45 | €16,297 | €4,140 | -€12,158 | -74.6% |
| Taxes | 450/3 | €16,078 | €2,048 | -€14,031 | -87.3% |
| Remuneration and social security | 454/9 | €219 | €2,092 | +€1,873 | +857% |
| Other amounts payable | 47/48 | €27,495 | €53,788 | +€26,293 | +95.6% |
| Accrued charges and deferred income | 492/3 | €4,267 | €2,816 | -€1,451 | -34.0% |
| Remuneration, social security and pensions | 62 | €58,305 | €59,186 | +€881 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,505 | €18,776 | +€5,271 | +39.0% |
| Other operating charges | 640/8 | €623 | €1,605 | +€982 | +158% |
| Gross operating margin | 9900 | €172,032 | €213,129 | +€41,097 | +23.9% |
| Operating profit (loss) | 9901 | €99,600 | €133,562 | +€33,962 | +34.1% |
| Financial income | 75/76B | €22 | €33 | +€11 | +47.9% |
| Recurring financial income | 75 | €22 | €33 | +€11 | +47.9% |
| Financial charges | 65/66B | €4,848 | €52,966 | +€48,118 | +992% |
| Recurring financial charges | 65 | €4,848 | €52,966 | +€48,118 | +992% |
| Profit (loss) for the period before taxes | 9903 | €94,774 | €80,629 | -€14,145 | -14.9% |
| Income taxes | 67/77 | €26,078 | €17,048 | -€9,031 | -34.6% |
| Profit (loss) for the period | 9904 | €68,695 | €63,581 | -€5,114 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,695 | €63,581 | -€5,114 | -7.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.