AMBER ASSOCIATES: 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 ASSOCIATES
Largest movements
- Current assets +€95,175
up €95,175 (+2,450%), from €3,885 to €99,060
of which Receivables within one year: +€88,881
- Debts within one year +€110,151
up €110,151 (+293%), from €37,579 to €147,730
- Profit (loss) carried forward -€14,938
down €14,938 (-37.0%), from -€40,359 to -€55,297
- Gross operating margin -€8,349
down €8,349 (-36.4%), from -€22,928 to -€31,277
- Depreciation -€4,757
no longer reported in 2023 (was €4,757)
- Taxes +€572
new in 2023: €572
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,344 | €99,560 | +€95,216 | +2,192% |
| Fixed assets | 21/28 | €459 | €500 | +€41 | +8.9% |
| Tangible fixed assets | 22/27 | €459 | - | -€459 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €3,885 | €99,060 | +€95,175 | +2,450% |
| Amounts receivable within one year | 40/41 | - | €88,881 | +€88,881 | |
| Trade receivables | 40 | - | €78,487 | +€78,487 | |
| Other amounts receivable | 41 | - | €10,394 | +€10,394 | |
| Cash at bank and in hand | 54/58 | €20 | €10,179 | +€10,159 | +50,795% |
| Total equity and liabilities | 10/49 | €4,344 | €99,560 | +€95,216 | +2,192% |
| Equity | 10/15 | -€33,235 | -€48,170 | -€14,935 | -44.9% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Capital | 10 | - | €6,500 | +€6,500 | |
| Issued capital | 100 | - | €6,500 | +€6,500 | |
| Reserves | 13 | €624 | €627 | +€3 | +0.5% |
| Non-distributable reserves | 130/1 | - | €627 | +€627 | |
| Legal reserve | 130 | - | €627 | +€627 | |
| Profit (loss) carried forward | 14 | -€40,359 | -€55,297 | -€14,938 | -37.0% |
| Amounts payable | 17/49 | €37,579 | €147,730 | +€110,151 | +293% |
| Amounts payable within one year | 42/48 | €37,579 | €147,730 | +€110,151 | +293% |
| Financial debts | 43 | - | €6,263 | +€6,263 | |
| Credit institutions | 430/8 | - | €6,263 | +€6,263 | |
| Trade debts | 44 | €9,553 | €61,990 | +€52,437 | +549% |
| Suppliers | 440/4 | - | €61,990 | +€61,990 | |
| Advances received on contracts in progress | 46 | - | €25,043 | +€25,043 | |
| Taxes, remuneration and social security | 45 | - | €7,216 | +€7,216 | |
| Taxes | 450/3 | - | €7,216 | +€7,216 | |
| Other amounts payable | 47/48 | - | €47,218 | +€47,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,757 | - | -€4,757 | |
| Non-recurring operating charges | 66A | - | €114 | +€114 | |
| Gross operating margin | 9900 | -€22,928 | -€31,277 | -€8,349 | -36.4% |
| Operating profit (loss) | 9901 | -€28,046 | -€31,391 | -€3,345 | -11.9% |
| Financial charges | 65/66B | - | €111 | +€111 | |
| Recurring financial charges | 65 | €726 | €111 | -€615 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,772 | -€31,502 | -€2,730 | -9.5% |
| Income taxes | 67/77 | - | €572 | +€572 | |
| Profit (loss) for the period | 9904 | -€28,772 | -€32,074 | -€3,302 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,772 | -€32,074 | -€3,302 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.