AMBA STUDIO: 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.
AMBA STUDIO
Largest movements
- Cash +€38,258
up €38,258 (+149.5%), from €25,598 to €63,856
mainly Net result for the year (+€35,356) and Tax, wage and social debts (+€18,107)
- Receivables within one year +€16,470
up €16,470 (+117.5%), from €14,016 to €30,486
of which Other amounts receivable: +€12,598
- Profit (loss) carried forward +€35,356
up €35,356 (+101.3%), from €34,888 to €70,244
- Tax, wage and social debts +€18,107
up €18,107 (+472.8%), from €3,830 to €21,937
of which Taxes: +€10,926
- Trade debts +€1,241
up €1,241 (+49.9%), from €2,487 to €3,728
- Taxes -€14,587
down €14,587 (-72.9%), from €20,000 to €5,413
- Gross operating margin -€11,213
down €11,213 (-19.9%), from €56,298 to €45,085
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.
Cash bridge derived
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 | €41,768 | €96,520 | +€54,752 | +131.1% |
| Fixed assets | 21/28 | €762 | €1,590 | +€828 | +108.7% |
| Tangible fixed assets | 22/27 | €762 | €1,590 | +€828 | +108.7% |
| Furniture and vehicles | 24 | €762 | €1,590 | +€828 | +108.7% |
| Current assets | 29/58 | €41,006 | €94,930 | +€53,924 | +131.5% |
| Amounts receivable within one year | 40/41 | €14,016 | €30,486 | +€16,470 | +117.5% |
| Trade receivables | 40 | €14,016 | €17,888 | +€3,872 | +27.6% |
| Other amounts receivable | 41 | - | €12,598 | +€12,598 | |
| Cash at bank and in hand | 54/58 | €25,598 | €63,856 | +€38,258 | +149.5% |
| Deferred charges and accrued income | 490/1 | €1,392 | €588 | -€804 | -57.8% |
| Total equity and liabilities | 10/49 | €41,768 | €96,520 | +€54,752 | +131.1% |
| Equity | 10/15 | €35,388 | €70,744 | +€35,356 | +99.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,888 | €70,244 | +€35,356 | +101.3% |
| Amounts payable | 17/49 | €6,380 | €25,776 | +€19,396 | +304.0% |
| Amounts payable within one year | 42/48 | €6,380 | €25,776 | +€19,396 | +304.0% |
| Trade debts | 44 | €2,487 | €3,728 | +€1,241 | +49.9% |
| Suppliers | 440/4 | €2,487 | €3,728 | +€1,241 | +49.9% |
| Taxes, remuneration and social security | 45 | €3,830 | €21,937 | +€18,107 | +472.8% |
| Taxes | 450/3 | €3,830 | €14,756 | +€10,926 | +285.3% |
| Remuneration and social security | 454/9 | - | €7,181 | +€7,181 | |
| Other amounts payable | 47/48 | €63 | €111 | +€48 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381 | €784 | +€403 | +105.8% |
| Other operating charges | 640/8 | €637 | €793 | +€156 | +24.5% |
| Non-recurring operating charges | 66A | €392 | €2,739 | +€2,347 | +598.7% |
| Gross operating margin | 9900 | €56,298 | €45,085 | -€11,213 | -19.9% |
| Operating profit (loss) | 9901 | €54,888 | €40,769 | -€14,119 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €54,888 | €40,769 | -€14,119 | -25.7% |
| Income taxes | 67/77 | €20,000 | €5,413 | -€14,587 | -72.9% |
| Profit (loss) for the period | 9904 | €34,888 | €35,356 | +€468 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,888 | €35,356 | +€468 | +1.3% |
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 4 October 2026 via checked.be.