AMBERES CAPITAL: 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.
What changed
AMBERES CAPITAL
NACE 86.931, Psychology services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,356
2024 · €12,837-€10,481
Equity
€382,237
2024 · €379,881+€2,356
Cash
€29,873
2024 · €63,565-€33,693
Balance sheet total
€900,584
2024 · €893,859+€6,725
Largest movements
Assets
- Receivables within one year +€35,403
up €35,403 (+103%), from €34,390 to €69,793
of which Other amounts receivable: +€24,254
- Cash -€33,693
down €33,693 (-53.0%), from €63,565 to €29,873
mainly Investment in fixed assets (net) (-€44,855) and Receivables within one year (-€35,403)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€23,918
up €23,918 (+52.9%), from €45,216 to €69,134
- Depreciation +€19,689
up €19,689 (+97.5%), from €20,191 to €39,880
- Financial charges +€8,170
up €8,170 (+102%), from €8,044 to €16,215
- Other operating charges +€6,206
up €6,206 (+380%), from €1,633 to €7,839
- Financial income -€781
down €781 (-71.2%), from €1,097 to €316
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.
Result 2024
€12,837
Gross operating margin
+€23,918
Depreciation
-€19,689
Other operating charges
-€6,206
Financial income
-€781
Financial charges
-€8,170
Taxes
-€262
Deferred taxes and other
+€709
Result 2025
€2,356
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2,923
Investment
-€44,855
Financing
+€8,240
Cash 2024
€63,565
From operations (derived)
+€2,923
Net result for the year
+€2,356
Depreciation
+€39,880
Receivables within one year
-€35,403
Deferred charges and accrued income
-€40
Provisions
-€2,449
Trade debts
+€8,680
Tax, wage and social debts
-€8,614
Other debts
-€1,488
Investment (derived)
-€44,855
Investment in fixed assets (net)
-€44,855
Financing
+€8,240
Debts after one year
-€4,444
Current portion of long-term debt
+€5,671
Short-term financial debts
+€7,014
Cash 2025
€29,873
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €893,859 | €900,584 | +€6,725 | +0.8% |
| Fixed assets | 21/28 | €793,870 | €798,845 | +€4,975 | +0.6% |
| Tangible fixed assets | 22/27 | €602,664 | €607,639 | +€4,975 | +0.8% |
| Land and buildings | 22 | €574,808 | €551,306 | -€23,502 | -4.1% |
| Plant, machinery and equipment | 23 | - | €1,208 | +€1,208 | |
| Furniture and vehicles | 24 | €27,856 | €55,125 | +€27,269 | +97.9% |
| Financial fixed assets | 28 | €191,206 | €191,206 | = | 0.0% |
| Current assets | 29/58 | €99,989 | €101,739 | +€1,750 | +1.7% |
| Amounts receivable within one year | 40/41 | €34,390 | €69,793 | +€35,403 | +103% |
| Trade receivables | 40 | €12,251 | €23,400 | +€11,149 | +91.0% |
| Other amounts receivable | 41 | €22,139 | €46,393 | +€24,254 | +110% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €63,565 | €29,873 | -€33,693 | -53.0% |
| Deferred charges and accrued income | 490/1 | €2,034 | €2,074 | +€40 | +2.0% |
| Total equity and liabilities | 10/49 | €893,859 | €900,584 | +€6,725 | +0.8% |
| Equity | 10/15 | €379,881 | €382,237 | +€2,356 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,281 | €363,637 | +€2,356 | +0.7% |
| Tax-exempt reserves | 132 | €239,713 | €232,365 | -€7,348 | -3.1% |
| Distributable reserves | 133 | €121,568 | €131,272 | +€9,704 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €79,904 | €77,455 | -€2,449 | -3.1% |
| Deferred taxes | 168 | €79,904 | €77,455 | -€2,449 | -3.1% |
| Amounts payable | 17/49 | €434,073 | €440,891 | +€6,818 | +1.6% |
| Amounts payable after more than one year | 17 | €344,611 | €340,167 | -€4,444 | -1.3% |
| Financial debts | 170/4 | €344,611 | €340,167 | -€4,444 | -1.3% |
| Amounts payable within one year | 42/48 | €89,462 | €100,724 | +€11,262 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €31,829 | €37,499 | +€5,671 | +17.8% |
| Financial debts | 43 | €3,157 | €10,171 | +€7,014 | +222% |
| Credit institutions | 430/8 | €3,157 | €10,171 | +€7,014 | +222% |
| Trade debts | 44 | €981 | €9,662 | +€8,680 | +884% |
| Suppliers | 440/4 | €981 | €9,662 | +€8,680 | +884% |
| Taxes, remuneration and social security | 45 | €9,601 | €987 | -€8,614 | -89.7% |
| Taxes | 450/3 | €5,950 | €987 | -€4,963 | -83.4% |
| Remuneration and social security | 454/9 | €3,651 | €0 | -€3,651 | -100% |
| Other amounts payable | 47/48 | €43,894 | €42,405 | -€1,488 | -3.4% |
| Non-recurring operating income | 76A | €0 | €10,100 | +€10,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,191 | €39,880 | +€19,689 | +97.5% |
| Other operating charges | 640/8 | €1,633 | €7,839 | +€6,206 | +380% |
| Gross operating margin | 9900 | €45,216 | €69,134 | +€23,918 | +52.9% |
| Operating profit (loss) | 9901 | €23,393 | €21,416 | -€1,977 | -8.5% |
| Financial income | 75/76B | €1,097 | €316 | -€781 | -71.2% |
| Recurring financial income | 75 | €1,097 | €316 | -€781 | -71.2% |
| Financial charges | 65/66B | €8,044 | €16,215 | +€8,170 | +102% |
| Recurring financial charges | 65 | €8,044 | €16,215 | +€8,170 | +102% |
| Profit (loss) for the period before taxes | 9903 | €16,446 | €5,517 | -€10,928 | -66.5% |
| Transfer from deferred taxes | 780 | €1,740 | €2,449 | +€709 | +40.8% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €5,349 | €5,610 | +€262 | +4.9% |
| Profit (loss) for the period | 9904 | €12,837 | €2,356 | -€10,481 | -81.6% |
| Transfer from tax-exempt reserves | 789 | €5,220 | €7,348 | +€2,128 | +40.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,057 | €9,704 | -€8,353 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.