AMBER & BERBER: 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 & BERBER
Largest movements
- Receivables within one year -€30,639
down €30,639 (-25.2%), from €121,553 to €90,915
of which Other amounts receivable: -€25,386
- Deferred charges and accrued income -€5,687
no longer reported in 2025 (was €5,687)
- Profit (loss) carried forward -€27,488
down €27,488 (-51.6%), from €53,283 to €25,796
- Tax, wage and social debts -€8,706
down €8,706 (-25.8%), from €33,728 to €25,023
- Gross operating margin -€102,060
down €102,060, from €79,798 to -€22,262
- Taxes -€16,358
down €16,358 (-95.4%), from €17,140 to €782
- Other operating charges -€7,302
down €7,302 (-94.5%), from €7,727 to €425
- Financial charges +€6,110
up €6,110 (+241.5%), from €2,530 to €8,639
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,432 | €99,128 | -€37,303 | -27.3% |
| Fixed assets | 21/28 | €9,192 | €8,214 | -€978 | -10.6% |
| Tangible fixed assets | 22/27 | €9,192 | €8,214 | -€978 | -10.6% |
| Plant, machinery and equipment | 23 | €9,192 | €8,214 | -€978 | -10.6% |
| Current assets | 29/58 | €127,240 | €90,915 | -€36,325 | -28.5% |
| Amounts receivable within one year | 40/41 | €121,553 | €90,915 | -€30,639 | -25.2% |
| Trade receivables | 40 | €5,252 | - | -€5,252 | |
| Other amounts receivable | 41 | €116,301 | €90,915 | -€25,386 | -21.8% |
| Deferred charges and accrued income | 490/1 | €5,687 | - | -€5,687 | |
| Total equity and liabilities | 10/49 | €136,432 | €99,128 | -€37,303 | -27.3% |
| Equity | 10/15 | €55,283 | €27,796 | -€27,488 | -49.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,283 | €25,796 | -€27,488 | -51.6% |
| Amounts payable | 17/49 | €81,149 | €71,333 | -€9,816 | -12.1% |
| Amounts payable within one year | 42/48 | €81,149 | €71,333 | -€9,816 | -12.1% |
| Financial debts | 43 | €5,113 | €5,107 | -€6 | -0.1% |
| Credit institutions | 430/8 | €5,113 | €5,107 | -€6 | -0.1% |
| Trade debts | 44 | €42,307 | €41,203 | -€1,105 | -2.6% |
| Suppliers | 440/4 | €42,307 | €41,203 | -€1,105 | -2.6% |
| Taxes, remuneration and social security | 45 | €33,728 | €25,023 | -€8,706 | -25.8% |
| Taxes | 450/3 | €33,728 | €25,023 | -€8,706 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €978 | +€390 | +66.2% |
| Other operating charges | 640/8 | €7,727 | €425 | -€7,302 | -94.5% |
| Non-recurring operating charges | 66A | €3,462 | - | -€3,462 | |
| Gross operating margin | 9900 | €79,798 | -€22,262 | -€102,060 | |
| Operating profit (loss) | 9901 | €68,021 | -€23,665 | -€91,686 | |
| Financial income | 75/76B | €4,932 | €5,599 | +€667 | +13.5% |
| Recurring financial income | 75 | €4,932 | €5,599 | +€667 | +13.5% |
| Financial charges | 65/66B | €2,530 | €8,639 | +€6,110 | +241.5% |
| Recurring financial charges | 65 | €2,530 | €8,639 | +€6,110 | +241.5% |
| Profit (loss) for the period before taxes | 9903 | €70,423 | -€26,706 | -€97,129 | |
| Income taxes | 67/77 | €17,140 | €782 | -€16,358 | -95.4% |
| Profit (loss) for the period | 9904 | €53,283 | -€27,488 | -€80,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,283 | -€27,488 | -€80,771 |
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 5 October 2026 via checked.be.