AMBER: 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.
AMBER
Largest movements
- Receivables within one year +€12,385
up €12,385 (+5.8%), from €213,240 to €225,625
of which Other amounts receivable: +€19,800
- Cash -€10,225
down €10,225 (-16.6%), from €61,754 to €51,529
mainly Receivables within one year (-€12,385) and Net result for the year (-€4,488)
- Tangible fixed assets -€4,014
down €4,014 (-26.8%), from €14,959 to €10,945
of which Plant, machinery and equipment: -€2,856
- Reserves -€4,488
down €4,488 (-1.6%), from €274,904 to €270,416
of which Distributable reserves: -€4,488
- Trade debts +€3,730
up €3,730 (+111%), from €3,348 to €7,078
- Gross operating margin -€25,422
down €25,422 (-96.2%), from €26,433 to €1,011
- Financial charges -€712
down €712 (-55.1%), from €1,292 to €580
- Other operating charges -€435
down €435 (-38.6%), from €1,128 to €693
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 | €305,175 | €303,203 | -€1,972 | -0.6% |
| Fixed assets | 21/28 | €14,959 | €10,945 | -€4,014 | -26.8% |
| Tangible fixed assets | 22/27 | €14,959 | €10,945 | -€4,014 | -26.8% |
| Plant, machinery and equipment | 23 | €6,806 | €3,950 | -€2,856 | -42.0% |
| Other tangible fixed assets | 26 | €8,153 | €6,995 | -€1,158 | -14.2% |
| Current assets | 29/58 | €290,216 | €292,258 | +€2,042 | +0.7% |
| Stocks and contracts in progress | 3 | €12,813 | €12,500 | -€313 | -2.4% |
| Stocks | 30/36 | €12,813 | €12,500 | -€313 | -2.4% |
| Amounts receivable within one year | 40/41 | €213,240 | €225,625 | +€12,385 | +5.8% |
| Trade receivables | 40 | €15,240 | €7,825 | -€7,415 | -48.7% |
| Other amounts receivable | 41 | €198,000 | €217,800 | +€19,800 | +10.0% |
| Cash at bank and in hand | 54/58 | €61,754 | €51,529 | -€10,225 | -16.6% |
| Deferred charges and accrued income | 490/1 | €2,409 | €2,604 | +€195 | +8.1% |
| Total equity and liabilities | 10/49 | €305,175 | €303,203 | -€1,972 | -0.6% |
| Equity | 10/15 | €295,364 | €290,876 | -€4,488 | -1.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €274,904 | €270,416 | -€4,488 | -1.6% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €237,404 | €232,916 | -€4,488 | -1.9% |
| Amounts payable | 17/49 | €9,811 | €12,327 | +€2,516 | +25.6% |
| Amounts payable within one year | 42/48 | €9,811 | €12,327 | +€2,516 | +25.6% |
| Trade debts | 44 | €3,348 | €7,078 | +€3,730 | +111% |
| Suppliers | 440/4 | €3,348 | €7,078 | +€3,730 | +111% |
| Taxes, remuneration and social security | 45 | €6,459 | €5,245 | -€1,214 | -18.8% |
| Taxes | 450/3 | €6,459 | €5,245 | -€1,214 | -18.8% |
| Other amounts payable | 47/48 | €4 | €4 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €64 | €224 | +€160 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,890 | €4,014 | +€124 | +3.2% |
| Other operating charges | 640/8 | €1,128 | €693 | -€435 | -38.6% |
| Gross operating margin | 9900 | €26,433 | €1,011 | -€25,422 | -96.2% |
| Operating profit (loss) | 9901 | €21,351 | -€3,920 | -€25,271 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,292 | €580 | -€712 | -55.1% |
| Recurring financial charges | 65 | €1,292 | €580 | -€712 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €20,059 | -€4,488 | -€24,547 | |
| Profit (loss) for the period | 9904 | €20,059 | -€4,488 | -€24,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,059 | -€4,488 | -€24,547 |
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 14 October 2026 via checked.be.