AMBER HERREMANS: 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 HERREMANS
Largest movements
- Cash +€50,710
up €50,710 (+278%), from €18,212 to €68,922
mainly Net result for the year (+€41,361) and Tax, wage and social debts (+€13,999)
- Receivables within one year +€5,689
up €5,689 (+75.4%), from €7,541 to €13,230
of which Trade receivables: +€6,076
- Reserves +€41,361
up €41,361 (+238%), from €17,357 to €58,718
- Tax, wage and social debts +€13,999
new in 2025: €13,999
- Other debts +€1,461
up €1,461 (+161%), from €906 to €2,367
- Trade debts +€1,350
up €1,350 (+70.5%), from €1,914 to €3,265
- Accrued charges and deferred income -€1,091
down €1,091 (-69.2%), from €1,576 to €485
- Gross operating margin +€33,484
up €33,484 (+141%), from €23,710 to €57,194
- Taxes +€8,272
up €8,272 (+135%), from €6,113 to €14,386
- Other operating charges +€1,079
up €1,079 (+450%), from €240 to €1,318
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 | €25,753 | €82,834 | +€57,081 | +222% |
| Fixed assets | 21/28 | - | €227 | +€227 | |
| Tangible fixed assets | 22/27 | - | €227 | +€227 | |
| Furniture and vehicles | 24 | - | €227 | +€227 | |
| Current assets | 29/58 | €25,753 | €82,606 | +€56,853 | +221% |
| Amounts receivable within one year | 40/41 | €7,541 | €13,230 | +€5,689 | +75.4% |
| Trade receivables | 40 | €7,155 | €13,230 | +€6,076 | +84.9% |
| Other amounts receivable | 41 | €387 | - | -€387 | |
| Cash at bank and in hand | 54/58 | €18,212 | €68,922 | +€50,710 | +278% |
| Deferred charges and accrued income | 490/1 | - | €454 | +€454 | |
| Total equity and liabilities | 10/49 | €25,753 | €82,834 | +€57,081 | +222% |
| Equity | 10/15 | €21,357 | €62,718 | +€41,361 | +194% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €17,357 | €58,718 | +€41,361 | +238% |
| Distributable reserves | 133 | €17,357 | €58,718 | +€41,361 | +238% |
| Amounts payable | 17/49 | €4,396 | €20,116 | +€15,720 | +358% |
| Amounts payable within one year | 42/48 | €2,820 | €19,631 | +€16,811 | +596% |
| Trade debts | 44 | €1,914 | €3,265 | +€1,350 | +70.5% |
| Suppliers | 440/4 | €1,914 | €3,265 | +€1,350 | +70.5% |
| Taxes, remuneration and social security | 45 | - | €13,999 | +€13,999 | |
| Taxes | 450/3 | - | €13,999 | +€13,999 | |
| Other amounts payable | 47/48 | €906 | €2,367 | +€1,461 | +161% |
| Accrued charges and deferred income | 492/3 | €1,576 | €485 | -€1,091 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €92 | +€92 | |
| Other operating charges | 640/8 | €240 | €1,318 | +€1,079 | +450% |
| Gross operating margin | 9900 | €23,710 | €57,194 | +€33,484 | +141% |
| Operating profit (loss) | 9901 | €23,470 | €55,784 | +€32,314 | +138% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €23,470 | €55,746 | +€32,276 | +138% |
| Income taxes | 67/77 | €6,113 | €14,386 | +€8,272 | +135% |
| Profit (loss) for the period | 9904 | €17,357 | €41,361 | +€24,004 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €17,357 | €41,361 | +€24,004 | +138% |
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 16 October 2026 via checked.be.