AMBAR: 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.
AMBAR
Largest movements
- Deferred charges and accrued income -€5,977
down €5,977 (-23.9%), from €24,961 to €18,983
- Tangible fixed assets -€5,328
down €5,328 (-28.7%), from €18,552 to €13,224
of which Furniture and vehicles: -€2,720
- Receivables within one year +€1,914
up €1,914 (+5.0%), from €37,916 to €39,830
of which Trade receivables: +€17,500
- Reserves -€18,939
down €18,939 (-14.1%), from €134,693 to €115,753
- Profit (loss) carried forward +€15,450
up €15,450 (+24.8%), from -€62,227 to -€46,777
- Short-term financial debts +€12,230
up €12,230 (+367%), from €3,336 to €15,565
- Tax, wage and social debts -€11,307
down €11,307 (-29.1%), from €38,808 to €27,501
of which Taxes: -€16,569
- Debts after one year -€2,913
down €2,913 (-100%), from €2,913 to €0
- Gross operating margin +€76,189
up €76,189, from -€42,367 to €33,822
- Depreciation -€4,246
down €4,246 (-35.8%), from €11,859 to €7,613
- Taxes -€1,175
down €1,175 (-78.1%), from €1,505 to €330
- Financial charges -€938
down €938 (-11.4%), from €8,204 to €7,266
- Other operating charges +€892
up €892 (+110%), from €814 to €1,706
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,682 | €157,295 | -€9,387 | -5.6% |
| Fixed assets | 21/28 | €18,552 | €13,224 | -€5,328 | -28.7% |
| Tangible fixed assets | 22/27 | €18,552 | €13,224 | -€5,328 | -28.7% |
| Plant, machinery and equipment | 23 | €763 | €345 | -€418 | -54.8% |
| Furniture and vehicles | 24 | €13,723 | €11,003 | -€2,720 | -19.8% |
| Other tangible fixed assets | 26 | €4,066 | €1,876 | -€2,190 | -53.9% |
| Current assets | 29/58 | €148,130 | €144,072 | -€4,059 | -2.7% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,916 | €39,830 | +€1,914 | +5.0% |
| Trade receivables | 40 | €18,091 | €35,591 | +€17,500 | +96.7% |
| Other amounts receivable | 41 | €19,825 | €4,239 | -€15,586 | -78.6% |
| Current investments | 50/53 | €254 | €258 | +€4 | +1.7% |
| Deferred charges and accrued income | 490/1 | €24,961 | €18,983 | -€5,977 | -23.9% |
| Total equity and liabilities | 10/49 | €166,682 | €157,295 | -€9,387 | -5.6% |
| Equity | 10/15 | €78,666 | €75,176 | -€3,490 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,693 | €115,753 | -€18,939 | -14.1% |
| Distributable reserves | 133 | €134,693 | €115,753 | -€18,939 | -14.1% |
| Profit (loss) carried forward | 14 | -€62,227 | -€46,777 | +€15,450 | +24.8% |
| Amounts payable | 17/49 | €88,016 | €82,119 | -€5,897 | -6.7% |
| Amounts payable after more than one year | 17 | €2,913 | €0 | -€2,913 | -100% |
| Financial debts | 170/4 | €2,913 | €0 | -€2,913 | -100% |
| Amounts payable within one year | 42/48 | €80,904 | €77,471 | -€3,433 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €2,979 | €2,913 | -€66 | -2.2% |
| Financial debts | 43 | €3,336 | €15,565 | +€12,230 | +367% |
| Credit institutions | 430/8 | €3,336 | €15,565 | +€12,230 | +367% |
| Trade debts | 44 | €17,732 | €14,917 | -€2,815 | -15.9% |
| Suppliers | 440/4 | €17,732 | €14,917 | -€2,815 | -15.9% |
| Advances received on contracts in progress | 46 | €1,750 | €0 | -€1,750 | -100% |
| Taxes, remuneration and social security | 45 | €38,808 | €27,501 | -€11,307 | -29.1% |
| Taxes | 450/3 | €28,908 | €12,339 | -€16,569 | -57.3% |
| Remuneration and social security | 454/9 | €9,900 | €15,163 | +€5,263 | +53.2% |
| Other amounts payable | 47/48 | €16,300 | €16,575 | +€275 | +1.7% |
| Accrued charges and deferred income | 492/3 | €4,199 | €4,648 | +€449 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,859 | €7,613 | -€4,246 | -35.8% |
| Other operating charges | 640/8 | €814 | €1,706 | +€892 | +110% |
| Non-recurring operating charges | 66A | €493 | €3,211 | +€2,718 | +552% |
| Gross operating margin | 9900 | -€42,367 | €33,822 | +€76,189 | |
| Operating profit (loss) | 9901 | -€55,533 | €21,292 | +€76,825 | |
| Financial income | 75/76B | €2,061 | €1,753 | -€308 | -15.0% |
| Recurring financial income | 75 | €2,061 | €1,753 | -€308 | -15.0% |
| Financial charges | 65/66B | €8,204 | €7,266 | -€938 | -11.4% |
| Recurring financial charges | 65 | €8,204 | €7,266 | -€938 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€61,676 | €15,779 | +€77,455 | |
| Income taxes | 67/77 | €1,505 | €330 | -€1,175 | -78.1% |
| Profit (loss) for the period | 9904 | -€63,181 | €15,450 | +€78,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,181 | €15,450 | +€78,630 |
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 31 October 2026 via checked.be.