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 +€14,293
up €14,293 (+49.9%), from €28,615 to €42,908
of which Plant, machinery and equipment: +€10,649
- Cash +€12,302
up €12,302 (+96.7%), from €12,721 to €25,022
mainly Debts after one year (+€17,465) and Depreciation (+€14,512)
- Receivables within one year +€3,676
up €3,676 (+14.0%), from €26,170 to €29,846
of which Trade receivables: +€4,995
- Debts after one year +€17,465
up €17,465 (+1957.3%), from €892 to €18,358
- Advances received +€5,734
new in 2025: €5,734
- Reserves +€3,927
up €3,927 (+20.2%), from €19,424 to €23,351
- Current portion of long-term debt +€3,149
up €3,149 (+49.7%), from €6,337 to €9,486
- Tax, wage and social debts +€1,706
up €1,706 (+19.4%), from €8,770 to €10,476
of which Remuneration and social security: +€1,568
- Gross operating margin +€20,039
up €20,039 (+54.1%), from €37,023 to €57,062
- Staff costs +€7,936
up €7,936 (+39.8%), from €19,928 to €27,864
- Depreciation -€3,162
down €3,162 (-17.9%), from €17,674 to €14,512
- Taxes +€3,068
up €3,068 (+958.6%), from €320 to €3,388
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 | €82,730 | €113,055 | +€30,324 | +36.7% |
| Fixed assets | 21/28 | €28,615 | €42,908 | +€14,293 | +49.9% |
| Tangible fixed assets | 22/27 | €28,615 | €42,908 | +€14,293 | +49.9% |
| Land and buildings | 22 | €1,411 | €921 | -€489 | -34.7% |
| Plant, machinery and equipment | 23 | €3,050 | €13,699 | +€10,649 | +349.1% |
| Furniture and vehicles | 24 | €24,154 | €28,288 | +€4,134 | +17.1% |
| Current assets | 29/58 | €54,115 | €70,146 | +€16,032 | +29.6% |
| Stocks and contracts in progress | 3 | €14,103 | €14,358 | +€255 | +1.8% |
| Stocks | 30/36 | €14,103 | €14,358 | +€255 | +1.8% |
| Amounts receivable within one year | 40/41 | €26,170 | €29,846 | +€3,676 | +14.0% |
| Trade receivables | 40 | €10,490 | €15,485 | +€4,995 | +47.6% |
| Other amounts receivable | 41 | €15,679 | €14,360 | -€1,319 | -8.4% |
| Cash at bank and in hand | 54/58 | €12,721 | €25,022 | +€12,302 | +96.7% |
| Deferred charges and accrued income | 490/1 | €1,121 | €920 | -€201 | -18.0% |
| Total equity and liabilities | 10/49 | €82,730 | €113,055 | +€30,324 | +36.7% |
| Equity | 10/15 | €49,424 | €53,351 | +€3,927 | +7.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €19,424 | €23,351 | +€3,927 | +20.2% |
| Distributable reserves | 133 | €19,424 | €23,351 | +€3,927 | +20.2% |
| Amounts payable | 17/49 | €33,306 | €59,703 | +€26,398 | +79.3% |
| Amounts payable after more than one year | 17 | €892 | €18,358 | +€17,465 | +1957.3% |
| Financial debts | 170/4 | €892 | €18,358 | +€17,465 | +1957.3% |
| Amounts payable within one year | 42/48 | €32,413 | €41,346 | +€8,932 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €6,337 | €9,486 | +€3,149 | +49.7% |
| Trade debts | 44 | €17,306 | €15,650 | -€1,655 | -9.6% |
| Suppliers | 440/4 | €17,306 | €15,650 | -€1,655 | -9.6% |
| Advances received on contracts in progress | 46 | - | €5,734 | +€5,734 | |
| Taxes, remuneration and social security | 45 | €8,770 | €10,476 | +€1,706 | +19.4% |
| Taxes | 450/3 | €8,096 | €8,234 | +€138 | +1.7% |
| Remuneration and social security | 454/9 | €675 | €2,242 | +€1,568 | +232.3% |
| Remuneration, social security and pensions | 62 | €19,928 | €27,864 | +€7,936 | +39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,674 | €14,512 | -€3,162 | -17.9% |
| Other operating charges | 640/8 | €3,998 | €4,101 | +€103 | +2.6% |
| Gross operating margin | 9900 | €37,023 | €57,062 | +€20,039 | +54.1% |
| Operating profit (loss) | 9901 | -€4,577 | €10,585 | +€15,162 | |
| Financial income | 75/76B | €903 | €889 | -€13 | -1.5% |
| Recurring financial income | 75 | €903 | €889 | -€13 | -1.5% |
| Financial charges | 65/66B | €1,138 | €1,285 | +€147 | +12.9% |
| Recurring financial charges | 65 | €1,138 | €1,285 | +€147 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,812 | €10,190 | +€15,002 | |
| Income taxes | 67/77 | €320 | €3,388 | +€3,068 | +958.6% |
| Profit (loss) for the period | 9904 | -€5,132 | €6,802 | +€11,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,132 | €6,802 | +€11,934 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.