Ambernest: 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.
Ambernest
Largest movements
- Cash +€15,859
up €15,859 (+58.1%), from €27,305 to €43,164
mainly Deferred charges and accrued income (+€11,573) and Net result for the year (+€6,044)
- Deferred charges and accrued income -€11,573
down €11,573 (-95.4%), from €12,130 to €557
- Receivables within one year +€5,886
up €5,886 (+239%), from €2,460 to €8,346
of which Trade receivables: +€8,109
- Tangible fixed assets +€740
up €740 (+15.6%), from €4,738 to €5,479
of which Other tangible fixed assets: +€1,813
- Reserves +€6,044
up €6,044 (+20.6%), from €29,321 to €35,365
- Tax, wage and social debts +€3,499
new in 2025: €3,499
- Other debts +€1,063
up €1,063 (+10.5%), from €10,147 to €11,210
- Gross operating margin +€5,953
up €5,953 (+106%), from €5,595 to €11,548
- Taxes +€1,338
up €1,338 (+134%), from €1,000 to €2,338
- Financial charges +€704
up €704 (+637%), from €111 to €814
- Depreciation -€658
down €658 (-24.5%), from €2,684 to €2,027
- Other operating charges -€184
down €184 (-25.3%), from €728 to €544
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 | €46,783 | €57,696 | +€10,913 | +23.3% |
| Fixed assets | 21/28 | €4,888 | €5,629 | +€740 | +15.1% |
| Tangible fixed assets | 22/27 | €4,738 | €5,479 | +€740 | +15.6% |
| Plant, machinery and equipment | 23 | €1,973 | €1,408 | -€565 | -28.7% |
| Furniture and vehicles | 24 | €679 | €172 | -€507 | -74.7% |
| Other tangible fixed assets | 26 | €2,086 | €3,899 | +€1,813 | +86.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €41,895 | €52,067 | +€10,172 | +24.3% |
| Amounts receivable within one year | 40/41 | €2,460 | €8,346 | +€5,886 | +239% |
| Trade receivables | 40 | €237 | €8,346 | +€8,109 | +3,418% |
| Other amounts receivable | 41 | €2,223 | - | -€2,223 | |
| Cash at bank and in hand | 54/58 | €27,305 | €43,164 | +€15,859 | +58.1% |
| Deferred charges and accrued income | 490/1 | €12,130 | €557 | -€11,573 | -95.4% |
| Total equity and liabilities | 10/49 | €46,783 | €57,696 | +€10,913 | +23.3% |
| Equity | 10/15 | €36,524 | €42,569 | +€6,044 | +16.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,321 | €35,365 | +€6,044 | +20.6% |
| Distributable reserves | 133 | €29,321 | €35,365 | +€6,044 | +20.6% |
| Profit (loss) carried forward | 14 | €5,203 | €5,203 | = | 0.0% |
| Amounts payable | 17/49 | €10,259 | €15,127 | +€4,868 | +47.5% |
| Amounts payable within one year | 42/48 | €10,259 | €14,927 | +€4,668 | +45.5% |
| Trade debts | 44 | €112 | €219 | +€106 | +94.5% |
| Suppliers | 440/4 | €112 | €219 | +€106 | +94.5% |
| Taxes, remuneration and social security | 45 | - | €3,499 | +€3,499 | |
| Taxes | 450/3 | - | €3,499 | +€3,499 | |
| Other amounts payable | 47/48 | €10,147 | €11,210 | +€1,063 | +10.5% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,684 | €2,027 | -€658 | -24.5% |
| Other operating charges | 640/8 | €728 | €544 | -€184 | -25.3% |
| Gross operating margin | 9900 | €5,595 | €11,548 | +€5,953 | +106% |
| Operating profit (loss) | 9901 | €2,183 | €8,978 | +€6,794 | +311% |
| Financial income | 75/76B | €147 | €219 | +€72 | +49.3% |
| Recurring financial income | 75 | €147 | €219 | +€72 | +49.3% |
| Financial charges | 65/66B | €111 | €814 | +€704 | +637% |
| Recurring financial charges | 65 | €111 | €814 | +€704 | +637% |
| Profit (loss) for the period before taxes | 9903 | €2,219 | €8,382 | +€6,163 | +278% |
| Income taxes | 67/77 | €1,000 | €2,338 | +€1,338 | +134% |
| Profit (loss) for the period | 9904 | €1,219 | €6,044 | +€4,825 | +396% |
| Profit (loss) for the period to be appropriated | 9905 | €1,219 | €6,044 | +€4,825 | +396% |
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 20 October 2026 via checked.be.