AMBERTREE: 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.
AMBERTREE
Largest movements
- Stocks and contracts +€218,869
up €218,869 (+31.9%), from €686,633 to €905,502
- Tangible fixed assets -€88,979
down €88,979 (-16.6%), from €535,107 to €446,128
of which Other tangible fixed assets: -€82,693
- Cash -€57,481
down €57,481 (-22.8%), from €252,261 to €194,780
mainly Current portion of long-term debt (-€250,000) and Stocks and contracts (-€218,869)
- Receivables within one year -€20,758
down €20,758 (-5.3%), from €391,210 to €370,452
of which Trade receivables: -€19,563
- Contributions +€300,000
up €300,000 (+150.0%), from €200,000 to €500,000
- Current portion of long-term debt -€250,000
no longer reported in 2025 (was €250,000)
- Trade debts -€150,134
down €150,134 (-29.0%), from €518,431 to €368,297
- Other debts +€100,265
up €100,265 (+35.6%), from €281,457 to €381,722
- Tax, wage and social debts +€91,148
up €91,148 (+98.9%), from €92,151 to €183,298
of which Taxes: +€65,283
- Gross operating margin -€17,922
down €17,922 (-4.5%), from €396,871 to €378,949
- Taxes -€16,819
down €16,819 (-63.4%), from €26,546 to €9,727
- Financial charges -€6,633
down €6,633 (-26.2%), from €25,325 to €18,692
of which Financial charges: -€6,368
- Depreciation +€4,668
up €4,668 (+5.9%), from €79,615 to €84,282
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 | €1,865,606 | €1,917,256 | +€51,650 | +2.8% |
| Fixed assets | 21/28 | €535,501 | €446,522 | -€88,979 | -16.6% |
| Tangible fixed assets | 22/27 | €535,107 | €446,128 | -€88,979 | -16.6% |
| Plant, machinery and equipment | 23 | €10,023 | €6,229 | -€3,794 | -37.9% |
| Furniture and vehicles | 24 | €6,088 | €3,596 | -€2,492 | -40.9% |
| Other tangible fixed assets | 26 | €518,997 | €436,304 | -€82,693 | -15.9% |
| Financial fixed assets | 28 | €394 | €394 | = | 0.0% |
| Current assets | 29/58 | €1,330,105 | €1,470,734 | +€140,629 | +10.6% |
| Stocks and contracts in progress | 3 | €686,633 | €905,502 | +€218,869 | +31.9% |
| Stocks | 30/36 | €686,633 | €905,502 | +€218,869 | +31.9% |
| Amounts receivable within one year | 40/41 | €391,210 | €370,452 | -€20,758 | -5.3% |
| Trade receivables | 40 | €388,015 | €368,452 | -€19,563 | -5.0% |
| Other amounts receivable | 41 | €3,196 | €2,000 | -€1,196 | -37.4% |
| Cash at bank and in hand | 54/58 | €252,261 | €194,780 | -€57,481 | -22.8% |
| Total equity and liabilities | 10/49 | €1,865,606 | €1,917,256 | +€51,650 | +2.8% |
| Equity | 10/15 | -€43,970 | €259,538 | +€303,508 | |
| Contributions | 10/11 | €200,000 | €500,000 | +€300,000 | +150.0% |
| Capital | 10 | €200,000 | €500,000 | +€300,000 | +150.0% |
| Issued capital | 100 | €200,000 | €500,000 | +€300,000 | +150.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€263,970 | -€260,462 | +€3,508 | +1.3% |
| Amounts payable | 17/49 | €1,909,576 | €1,657,718 | -€251,858 | -13.2% |
| Amounts payable after more than one year | 17 | €694,401 | €694,401 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €394,401 | €394,401 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,214,175 | €933,317 | -€280,858 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €250,000 | - | -€250,000 | |
| Financial debts | 43 | €72,137 | - | -€72,137 | |
| Credit institutions | 430/8 | €72,137 | - | -€72,137 | |
| Trade debts | 44 | €518,431 | €368,297 | -€150,134 | -29.0% |
| Suppliers | 440/4 | €518,431 | €368,297 | -€150,134 | -29.0% |
| Taxes, remuneration and social security | 45 | €92,151 | €183,298 | +€91,148 | +98.9% |
| Taxes | 450/3 | €67,553 | €132,836 | +€65,283 | +96.6% |
| Remuneration and social security | 454/9 | €24,598 | €50,462 | +€25,865 | +105.2% |
| Other amounts payable | 47/48 | €281,457 | €381,722 | +€100,265 | +35.6% |
| Accrued charges and deferred income | 492/3 | €1,000 | €30,000 | +€29,000 | +2900.0% |
| Non-recurring operating income | 76A | - | €5,247 | +€5,247 | |
| Remuneration, social security and pensions | 62 | €260,069 | €260,646 | +€578 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,615 | €84,282 | +€4,668 | +5.9% |
| Other operating charges | 640/8 | €6,798 | €4,294 | -€2,504 | -36.8% |
| Gross operating margin | 9900 | €396,871 | €378,949 | -€17,922 | -4.5% |
| Operating profit (loss) | 9901 | €50,390 | €29,726 | -€20,664 | -41.0% |
| Financial income | 75/76B | €2,459 | €2,201 | -€259 | -10.5% |
| Recurring financial income | 75 | €162 | €2,201 | +€2,038 | +1256.5% |
| Non-recurring financial income | 76B | €2,297 | - | -€2,297 | |
| Financial charges | 65/66B | €25,325 | €18,692 | -€6,633 | -26.2% |
| Recurring financial charges | 65 | €25,061 | €18,692 | -€6,368 | -25.4% |
| Non-recurring financial charges | 66B | €264 | - | -€264 | |
| Profit (loss) for the period before taxes | 9903 | €27,525 | €13,235 | -€14,290 | -51.9% |
| Income taxes | 67/77 | €26,546 | €9,727 | -€16,819 | -63.4% |
| Profit (loss) for the period | 9904 | €979 | €3,508 | +€2,529 | +258.4% |
| Profit (loss) for the period to be appropriated | 9905 | €979 | €3,508 | +€2,529 | +258.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.