AMBART: 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.
AMBART
Largest movements
- Cash +€7,139
up €7,139 (+102%), from €7,007 to €14,146
mainly Net result for the year (+€12,054) and Depreciation (+€10,649)
- Receivables within one year -€830
down €830 (-3.4%), from €24,416 to €23,586
of which Other amounts receivable: -€2,169
- Reserves +€12,000
up €12,000 (+85.7%), from €14,000 to €26,000
- Trade debts -€8,605
down €8,605 (-59.0%), from €14,576 to €5,971
- Other debts +€4,907
new in 2025: €4,907
- Debts after one year -€2,707
down €2,707 (-30.9%), from €8,755 to €6,048
- Tax, wage and social debts +€2,140
up €2,140 (+31.7%), from €6,750 to €8,891
- Gross operating margin +€3,408
up €3,408 (+13.5%), from €25,331 to €28,739
- Depreciation +€3,289
up €3,289 (+44.7%), from €7,361 to €10,649
- Financial charges -€802
down €802 (-55.2%), from €1,453 to €651
- Taxes +€538
up €538 (+13.8%), from €3,903 to €4,441
- Other operating charges +€335
up €335 (+73.6%), from €454 to €789
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 | €70,111 | €76,310 | +€6,199 | +8.8% |
| Formation expenses | 20 | €214 | €23 | -€192 | -89.5% |
| Fixed assets | 21/28 | €34,116 | €33,676 | -€439 | -1.3% |
| Tangible fixed assets | 22/27 | €34,116 | €33,676 | -€439 | -1.3% |
| Land and buildings | 22 | €3,325 | €2,977 | -€349 | -10.5% |
| Plant, machinery and equipment | 23 | €27,449 | €25,513 | -€1,935 | -7.1% |
| Furniture and vehicles | 24 | €3,342 | €5,186 | +€1,845 | +55.2% |
| Current assets | 29/58 | €35,781 | €42,611 | +€6,830 | +19.1% |
| Stocks and contracts in progress | 3 | €4,358 | €4,879 | +€521 | +12.0% |
| Stocks | 30/36 | €4,358 | €4,879 | +€521 | +12.0% |
| Amounts receivable within one year | 40/41 | €24,416 | €23,586 | -€830 | -3.4% |
| Trade receivables | 40 | €22,247 | €23,586 | +€1,339 | +6.0% |
| Other amounts receivable | 41 | €2,169 | - | -€2,169 | |
| Cash at bank and in hand | 54/58 | €7,007 | €14,146 | +€7,139 | +102% |
| Total equity and liabilities | 10/49 | €70,111 | €76,310 | +€6,199 | +8.8% |
| Equity | 10/15 | €35,731 | €47,786 | +€12,054 | +33.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €26,000 | +€12,000 | +85.7% |
| Distributable reserves | 133 | €14,000 | €26,000 | +€12,000 | +85.7% |
| Profit (loss) carried forward | 14 | €18,731 | €18,786 | +€54 | +0.3% |
| Amounts payable | 17/49 | €34,380 | €28,524 | -€5,856 | -17.0% |
| Amounts payable after more than one year | 17 | €8,755 | €6,048 | -€2,707 | -30.9% |
| Financial debts | 170/4 | €8,755 | €6,048 | -€2,707 | -30.9% |
| Amounts payable within one year | 42/48 | €23,915 | €22,477 | -€1,438 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €2,588 | €2,707 | +€119 | +4.6% |
| Trade debts | 44 | €14,576 | €5,971 | -€8,605 | -59.0% |
| Suppliers | 440/4 | €14,576 | €5,971 | -€8,605 | -59.0% |
| Taxes, remuneration and social security | 45 | €6,750 | €8,891 | +€2,140 | +31.7% |
| Taxes | 450/3 | €6,750 | €8,891 | +€2,140 | +31.7% |
| Other amounts payable | 47/48 | - | €4,907 | +€4,907 | |
| Accrued charges and deferred income | 492/3 | €1,710 | - | -€1,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,361 | €10,649 | +€3,289 | +44.7% |
| Other operating charges | 640/8 | €454 | €789 | +€335 | +73.6% |
| Non-recurring operating charges | 66A | - | €169 | +€169 | |
| Gross operating margin | 9900 | €25,331 | €28,739 | +€3,408 | +13.5% |
| Operating profit (loss) | 9901 | €17,516 | €17,131 | -€384 | -2.2% |
| Financial income | 75/76B | €24 | €15 | -€9 | -37.5% |
| Recurring financial income | 75 | €24 | €15 | -€9 | -37.5% |
| Financial charges | 65/66B | €1,453 | €651 | -€802 | -55.2% |
| Recurring financial charges | 65 | €1,453 | €651 | -€802 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €16,087 | €16,496 | +€409 | +2.5% |
| Income taxes | 67/77 | €3,903 | €4,441 | +€538 | +13.8% |
| Profit (loss) for the period | 9904 | €12,184 | €12,054 | -€130 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,184 | €12,054 | -€130 | -1.1% |
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 17 October 2026 via checked.be.