AMBER: 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.
AMBER
Largest movements
- Tangible fixed assets -€639,442
down €639,442 (-19.3%), from €3.3m to €2.7m
- Receivables within one year +€203,354
up €203,354 (+33.0%), from €616,563 to €819,917
of which Trade receivables: +€234,238
- Deferred charges and accrued income -€112,345
no longer reported in 2025 (was €112,345)
- Profit (loss) carried forward -€277,364
down €277,364 (-13.8%), from -€2.0m to -€2.3m
- Debts after one year -€270,298
down €270,298 (-5.7%), from €4.8m to €4.5m
of which Financial debts: -€138,820
- Gross operating margin -€47,041
down €47,041 (-9.4%), from €502,700 to €455,660
- Financial charges -€20,175
down €20,175 (-30.1%), from €67,128 to €46,953
- Depreciation +€7,082
up €7,082 (+1.1%), from €646,824 to €653,905
- Other operating charges -€6,046
down €6,046 (-12.7%), from €47,794 to €41,747
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.
Cash bridge derived
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 | €4,102,659 | €3,570,622 | -€532,036 | -13.0% |
| Fixed assets | 21/28 | €3,306,143 | €2,666,700 | -€639,442 | -19.3% |
| Tangible fixed assets | 22/27 | €3,306,143 | €2,666,700 | -€639,442 | -19.3% |
| Land and buildings | 22 | €3,306,143 | €2,666,700 | -€639,442 | -19.3% |
| Current assets | 29/58 | €796,516 | €903,922 | +€107,406 | +13.5% |
| Amounts receivable within one year | 40/41 | €616,563 | €819,917 | +€203,354 | +33.0% |
| Trade receivables | 40 | €96,996 | €331,235 | +€234,238 | +241.5% |
| Other amounts receivable | 41 | €519,567 | €488,682 | -€30,885 | -5.9% |
| Cash at bank and in hand | 54/58 | €67,608 | €84,005 | +€16,397 | +24.3% |
| Deferred charges and accrued income | 490/1 | €112,345 | - | -€112,345 | |
| Total equity and liabilities | 10/49 | €4,102,659 | €3,570,622 | -€532,036 | -13.0% |
| Equity | 10/15 | -€1,254,432 | -€1,531,795 | -€277,364 | -22.1% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,011,932 | -€2,289,295 | -€277,364 | -13.8% |
| Amounts payable | 17/49 | €5,357,090 | €5,102,417 | -€254,673 | -4.8% |
| Amounts payable after more than one year | 17 | €4,776,643 | €4,506,345 | -€270,298 | -5.7% |
| Financial debts | 170/4 | €4,199,543 | €4,060,723 | -€138,820 | -3.3% |
| Trade debts | 175 | €577,101 | €445,623 | -€131,478 | -22.8% |
| Amounts payable within one year | 42/48 | €576,847 | €592,472 | +€15,625 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €265,879 | €270,298 | +€4,419 | +1.7% |
| Trade debts | 44 | - | €3,387 | +€3,387 | |
| Suppliers | 440/4 | - | €3,387 | +€3,387 | |
| Taxes, remuneration and social security | 45 | - | €7,819 | +€7,819 | |
| Taxes | 450/3 | - | €7,819 | +€7,819 | |
| Other amounts payable | 47/48 | €310,968 | €310,968 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €3,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €646,824 | €653,905 | +€7,082 | +1.1% |
| Other operating charges | 640/8 | €47,794 | €41,747 | -€6,046 | -12.7% |
| Gross operating margin | 9900 | €502,700 | €455,660 | -€47,041 | -9.4% |
| Operating profit (loss) | 9901 | -€191,917 | -€239,993 | -€48,076 | -25.1% |
| Financial income | 75/76B | €9,571 | €9,582 | +€11 | +0.1% |
| Recurring financial income | 75 | €9,571 | €9,582 | +€11 | +0.1% |
| Financial charges | 65/66B | €67,128 | €46,953 | -€20,175 | -30.1% |
| Recurring financial charges | 65 | €67,128 | €46,953 | -€20,175 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€249,474 | -€277,364 | -€27,890 | -11.2% |
| Profit (loss) for the period | 9904 | -€249,474 | -€277,364 | -€27,890 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€249,474 | -€277,364 | -€27,890 | -11.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.