AMBIANCE: 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.
AMBIANCE
Largest movements
- Tangible fixed assets -€46,454
down €46,454 (-25.7%), from €180,834 to €134,380
of which Plant, machinery and equipment: -€40,110
- Cash -€5,488
down €5,488 (-91.1%), from €6,021 to €533
mainly Trade debts (-€87,221) and Tax, wage and social debts (-€15,127)
- Trade debts -€87,221
down €87,221 (-71.7%), from €121,677 to €34,456
- Reserves +€66,177
up €66,177 (+167%), from €39,718 to €105,896
of which Distributable reserves: +€66,177
- Short-term financial debts +€35,211
new in 2024: €35,211
- Profit (loss) carried forward -€28,864
down €28,864 (-100%), from €28,864 to €0
- Tax, wage and social debts -€15,127
down €15,127 (-22.6%), from €67,077 to €51,949
of which Taxes: -€15,966
- Gross operating margin -€32,330
down €32,330 (-16.7%), from €193,619 to €161,289
- Taxes +€11,056
up €11,056 (+153%), from €7,242 to €18,298
- Other operating charges +€6,564
up €6,564 (+325%), from €2,018 to €8,581
- Financial charges +€5,580
up €5,580 (+256%), from €2,176 to €7,756
- Depreciation +€4,859
up €4,859 (+13.7%), from €35,384 to €40,244
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,941 | €416,383 | -€49,559 | -10.6% |
| Fixed assets | 21/28 | €192,310 | €148,151 | -€44,159 | -23.0% |
| Intangible fixed assets | 21 | €5,957 | €8,253 | +€2,295 | +38.5% |
| Tangible fixed assets | 22/27 | €180,834 | €134,380 | -€46,454 | -25.7% |
| Land and buildings | 22 | €63,844 | €63,444 | -€400 | -0.6% |
| Plant, machinery and equipment | 23 | €93,957 | €53,847 | -€40,110 | -42.7% |
| Furniture and vehicles | 24 | €23,034 | €17,089 | -€5,945 | -25.8% |
| Financial fixed assets | 28 | €5,519 | €5,519 | = | 0.0% |
| Current assets | 29/58 | €273,631 | €268,231 | -€5,399 | -2.0% |
| Amounts receivable within one year | 40/41 | €267,610 | €267,698 | +€89 | 0.0% |
| Trade receivables | 40 | €205,307 | €225,114 | +€19,807 | +9.6% |
| Other amounts receivable | 41 | €62,302 | €42,584 | -€19,718 | -31.6% |
| Cash at bank and in hand | 54/58 | €6,021 | €533 | -€5,488 | -91.1% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €465,941 | €416,383 | -€49,559 | -10.6% |
| Equity | 10/15 | €105,766 | €143,080 | +€37,314 | +35.3% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €39,718 | €105,896 | +€66,177 | +167% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €102,177 | +€66,177 | +184% |
| Profit (loss) carried forward | 14 | €28,864 | €0 | -€28,864 | -100% |
| Amounts payable | 17/49 | €360,175 | €273,303 | -€86,872 | -24.1% |
| Amounts payable after more than one year | 17 | €62,184 | €52,184 | -€10,000 | -16.1% |
| Financial debts | 170/4 | €62,184 | €52,184 | -€10,000 | -16.1% |
| Amounts payable within one year | 42/48 | €288,907 | €220,698 | -€68,209 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €10,000 | -€5,000 | -33.3% |
| Financial debts | 43 | - | €35,211 | +€35,211 | |
| Credit institutions | 430/8 | - | €35,211 | +€35,211 | |
| Trade debts | 44 | €121,677 | €34,456 | -€87,221 | -71.7% |
| Suppliers | 440/4 | €121,677 | €34,456 | -€87,221 | -71.7% |
| Taxes, remuneration and social security | 45 | €67,077 | €51,949 | -€15,127 | -22.6% |
| Taxes | 450/3 | €60,579 | €44,613 | -€15,966 | -26.4% |
| Remuneration and social security | 454/9 | €6,498 | €7,337 | +€839 | +12.9% |
| Other amounts payable | 47/48 | €85,154 | €89,082 | +€3,928 | +4.6% |
| Accrued charges and deferred income | 492/3 | €9,084 | €421 | -€8,663 | -95.4% |
| Non-recurring operating income | 76A | €0 | €11,026 | +€11,026 | |
| Remuneration, social security and pensions | 62 | €54,770 | €54,115 | -€655 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,384 | €40,244 | +€4,859 | +13.7% |
| Other operating charges | 640/8 | €2,018 | €8,581 | +€6,564 | +325% |
| Gross operating margin | 9900 | €193,619 | €161,289 | -€32,330 | -16.7% |
| Operating profit (loss) | 9901 | €101,447 | €58,349 | -€43,098 | -42.5% |
| Financial income | 75/76B | €13 | €4,277 | +€4,263 | +32,396% |
| Recurring financial income | 75 | €13 | €4,277 | +€4,263 | +32,396% |
| Financial charges | 65/66B | €2,176 | €7,756 | +€5,580 | +256% |
| Recurring financial charges | 65 | €2,176 | €7,756 | +€5,580 | +256% |
| Profit (loss) for the period before taxes | 9903 | €99,285 | €54,870 | -€44,414 | -44.7% |
| Income taxes | 67/77 | €7,242 | €18,298 | +€11,056 | +153% |
| Profit (loss) for the period | 9904 | €92,043 | €36,572 | -€55,471 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,043 | €36,572 | -€55,471 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.