Ambacht by Gipsconstruct: 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.
Ambacht by Gipsconstruct
Largest movements
- Receivables within one year -€152,087
down €152,087 (-50.7%), from €300,205 to €148,118
of which Trade receivables: -€156,760
- Tangible fixed assets -€34,612
down €34,612 (-24.0%), from €144,336 to €109,725
of which Plant, machinery and equipment: -€32,014
- Receivables after one year +€33,000
up €33,000 (+660%), from €5,000 to €38,000
- Deferred charges and accrued income -€25,028
down €25,028 (-82.7%), from €30,249 to €5,221
- Trade debts -€116,398
down €116,398 (-58.6%), from €198,685 to €82,287
- Short-term financial debts -€41,000
no longer reported in 2025 (was €41,000)
- Tax, wage and social debts -€28,246
down €28,246 (-56.8%), from €49,739 to €21,493
of which Taxes: -€22,582
- Other debts +€24,660
up €24,660 (+597%), from €4,130 to €28,790
- Reserves -€12,935
down €12,935 (-5.9%), from €219,819 to €206,884
- Staff costs -€54,091
down €54,091 (-11.3%), from €480,560 to €426,469
- Gross operating margin -€36,552
down €36,552 (-6.4%), from €568,419 to €531,867
- Other operating charges +€24,630
up €24,630 (+669%), from €3,683 to €28,313
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 | €597,610 | €423,177 | -€174,433 | -29.2% |
| Fixed assets | 21/28 | €149,170 | €113,855 | -€35,314 | -23.7% |
| Intangible fixed assets | 21 | €4,771 | €4,068 | -€703 | -14.7% |
| Tangible fixed assets | 22/27 | €144,336 | €109,725 | -€34,612 | -24.0% |
| Plant, machinery and equipment | 23 | €59,981 | €27,966 | -€32,014 | -53.4% |
| Furniture and vehicles | 24 | €67,043 | €42,698 | -€24,345 | -36.3% |
| Other tangible fixed assets | 26 | €17,313 | €39,061 | +€21,748 | +126% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €448,440 | €309,321 | -€139,119 | -31.0% |
| Amounts receivable after more than one year | 29 | €5,000 | €38,000 | +€33,000 | +660% |
| Other amounts receivable | 291 | €5,000 | €38,000 | +€33,000 | +660% |
| Stocks and contracts in progress | 3 | €22,185 | €22,185 | = | 0.0% |
| Stocks | 30/36 | €22,185 | €22,185 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €300,205 | €148,118 | -€152,087 | -50.7% |
| Trade receivables | 40 | €292,007 | €135,247 | -€156,760 | -53.7% |
| Other amounts receivable | 41 | €8,198 | €12,872 | +€4,673 | +57.0% |
| Cash at bank and in hand | 54/58 | €90,800 | €95,797 | +€4,997 | +5.5% |
| Deferred charges and accrued income | 490/1 | €30,249 | €5,221 | -€25,028 | -82.7% |
| Total equity and liabilities | 10/49 | €597,610 | €423,177 | -€174,433 | -29.2% |
| Equity | 10/15 | €239,904 | €226,970 | -€12,935 | -5.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €219,819 | €206,884 | -€12,935 | -5.9% |
| Distributable reserves | 133 | €219,819 | €206,884 | -€12,935 | -5.9% |
| Profit (loss) carried forward | 14 | €1,494 | €1,494 | = | 0.0% |
| Amounts payable | 17/49 | €357,706 | €196,207 | -€161,498 | -45.1% |
| Amounts payable after more than one year | 17 | €37,151 | €34,655 | -€2,496 | -6.7% |
| Financial debts | 170/4 | €37,151 | €34,655 | -€2,496 | -6.7% |
| Amounts payable within one year | 42/48 | €314,555 | €158,462 | -€156,093 | -49.6% |
| Current portion of amounts payable after more than one year | 42 | €21,001 | €25,892 | +€4,890 | +23.3% |
| Financial debts | 43 | €41,000 | - | -€41,000 | |
| Credit institutions | 430/8 | €41,000 | - | -€41,000 | |
| Trade debts | 44 | €198,685 | €82,287 | -€116,398 | -58.6% |
| Suppliers | 440/4 | €198,685 | €82,287 | -€116,398 | -58.6% |
| Taxes, remuneration and social security | 45 | €49,739 | €21,493 | -€28,246 | -56.8% |
| Taxes | 450/3 | €29,974 | €7,393 | -€22,582 | -75.3% |
| Remuneration and social security | 454/9 | €19,765 | €14,101 | -€5,664 | -28.7% |
| Other amounts payable | 47/48 | €4,130 | €28,790 | +€24,660 | +597% |
| Accrued charges and deferred income | 492/3 | €6,000 | €3,090 | -€2,910 | -48.5% |
| Non-recurring operating income | 76A | - | €26,459 | +€26,459 | |
| Remuneration, social security and pensions | 62 | €480,560 | €426,469 | -€54,091 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,102 | €46,584 | -€1,518 | -3.2% |
| Other operating charges | 640/8 | €3,683 | €28,313 | +€24,630 | +669% |
| Gross operating margin | 9900 | €568,419 | €531,867 | -€36,552 | -6.4% |
| Operating profit (loss) | 9901 | €36,073 | €30,500 | -€5,572 | -15.4% |
| Financial income | 75/76B | €4,373 | €8,217 | +€3,844 | +87.9% |
| Recurring financial income | 75 | €4,373 | €8,217 | +€3,844 | +87.9% |
| Financial charges | 65/66B | €14,988 | €11,694 | -€3,294 | -22.0% |
| Recurring financial charges | 65 | €14,988 | €11,694 | -€3,294 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €25,457 | €27,023 | +€1,566 | +6.2% |
| Income taxes | 67/77 | €10,300 | €11,168 | +€868 | +8.4% |
| Profit (loss) for the period | 9904 | €15,157 | €15,855 | +€698 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,157 | €15,855 | +€698 | +4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.