AMBER LINE: 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 LINE
Largest movements
- Tangible fixed assets -€56,715
down €56,715 (-32.8%), from €172,772 to €116,057
of which Furniture and vehicles: -€40,953
- Receivables within one year +€23,522
up €23,522 (+14.5%), from €161,889 to €185,411
of which Trade receivables: +€26,459
- Current portion of long-term debt -€29,978
down €29,978 (-66.0%), from €45,399 to €15,421
- Profit (loss) carried forward +€24,090
up €24,090 (+14.6%), from €165,370 to €189,459
- Debts after one year -€15,960
down €15,960 (-19.3%), from €82,760 to €66,800
- Other debts -€15,313
no longer reported in 2025 (was €15,313)
- Trade debts +€14,541
up €14,541 (+22.1%), from €65,724 to €80,265
- Staff costs +€32,148
up €32,148 (+13.5%), from €238,988 to €271,137
- Gross operating margin +€30,644
up €30,644 (+7.2%), from €426,513 to €457,156
- Taxes +€22,156
up €22,156 (+316.5%), from €7,000 to €29,156
- Other operating charges +€9,921
up €9,921 (+26.2%), from €37,901 to €47,822
- Depreciation -€8,821
down €8,821 (-11.1%), from €79,320 to €70,499
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 | €407,331 | €375,285 | -€32,046 | -7.9% |
| Fixed assets | 21/28 | €173,177 | €116,462 | -€56,715 | -32.7% |
| Tangible fixed assets | 22/27 | €172,772 | €116,057 | -€56,715 | -32.8% |
| Plant, machinery and equipment | 23 | €1,349 | €745 | -€604 | -44.7% |
| Furniture and vehicles | 24 | €143,250 | €102,298 | -€40,953 | -28.6% |
| Leasing and similar rights | 25 | €28,172 | €13,014 | -€15,158 | -53.8% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €234,154 | €258,823 | +€24,669 | +10.5% |
| Amounts receivable within one year | 40/41 | €161,889 | €185,411 | +€23,522 | +14.5% |
| Trade receivables | 40 | €127,254 | €153,713 | +€26,459 | +20.8% |
| Other amounts receivable | 41 | €34,635 | €31,698 | -€2,937 | -8.5% |
| Cash at bank and in hand | 54/58 | €71,010 | €73,073 | +€2,063 | +2.9% |
| Deferred charges and accrued income | 490/1 | €1,255 | €338 | -€916 | -73.0% |
| Total equity and liabilities | 10/49 | €407,331 | €375,285 | -€32,046 | -7.9% |
| Equity | 10/15 | €175,370 | €199,459 | +€24,090 | +13.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,370 | €189,459 | +€24,090 | +14.6% |
| Amounts payable | 17/49 | €231,961 | €175,826 | -€56,135 | -24.2% |
| Amounts payable after more than one year | 17 | €82,760 | €66,800 | -€15,960 | -19.3% |
| Financial debts | 170/4 | €82,760 | €66,800 | -€15,960 | -19.3% |
| Amounts payable within one year | 42/48 | €149,201 | €109,025 | -€40,176 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €45,399 | €15,421 | -€29,978 | -66.0% |
| Trade debts | 44 | €65,724 | €80,265 | +€14,541 | +22.1% |
| Suppliers | 440/4 | €65,724 | €80,265 | +€14,541 | +22.1% |
| Taxes, remuneration and social security | 45 | €22,764 | €13,339 | -€9,426 | -41.4% |
| Taxes | 450/3 | €2,702 | €7,982 | +€5,280 | +195.4% |
| Remuneration and social security | 454/9 | €20,062 | €5,356 | -€14,706 | -73.3% |
| Other amounts payable | 47/48 | €15,313 | - | -€15,313 | |
| Remuneration, social security and pensions | 62 | €238,988 | €271,137 | +€32,148 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,320 | €70,499 | -€8,821 | -11.1% |
| Other operating charges | 640/8 | €37,901 | €47,822 | +€9,921 | +26.2% |
| Non-recurring operating charges | 66A | - | €9,563 | +€9,563 | |
| Gross operating margin | 9900 | €426,513 | €457,156 | +€30,644 | +7.2% |
| Operating profit (loss) | 9901 | €70,303 | €58,136 | -€12,168 | -17.3% |
| Financial charges | 65/66B | €13,632 | €4,890 | -€8,742 | -64.1% |
| Recurring financial charges | 65 | €13,632 | €4,890 | -€8,742 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €56,671 | €53,246 | -€3,426 | -6.0% |
| Income taxes | 67/77 | €7,000 | €29,156 | +€22,156 | +316.5% |
| Profit (loss) for the period | 9904 | €49,671 | €24,090 | -€25,582 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,671 | €24,090 | -€25,582 | -51.5% |
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 7 October 2026 via checked.be.