Ambiance belge: 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 belge
Largest movements
- Cash +€79,902
up €79,902 (+67.2%), from €118,960 to €198,862
mainly Net result for the year (+€96,762) and Other debts (+€9,775)
- Tangible fixed assets -€9,207
down €9,207 (-20.6%), from €44,688 to €35,481
- Receivables within one year -€4,303
down €4,303 (-20.6%), from €20,868 to €16,566
- Reserves +€67,987
up €67,987 (+94.5%), from €71,947 to €139,933
of which Distributable reserves: +€67,987
- Debts after one year -€11,662
down €11,662 (-49.2%), from €23,714 to €12,051
- Other debts +€9,775
up €9,775 (+51.4%), from €19,000 to €28,775
- Gross operating margin +€88,420
up €88,420 (+304%), from €29,097 to €117,518
- Taxes +€8,812
up €8,812 (+833%), from €1,057 to €9,870
- Depreciation +€8,631
up €8,631 (+1,499%), from €576 to €9,207
- Other operating charges -€1,178
down €1,178 (-54.5%), from €2,162 to €983
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 | €186,006 | €253,421 | +€67,415 | +36.2% |
| Fixed assets | 21/28 | €44,688 | €35,981 | -€8,707 | -19.5% |
| Tangible fixed assets | 22/27 | €44,688 | €35,481 | -€9,207 | -20.6% |
| Furniture and vehicles | 24 | €44,688 | €35,481 | -€9,207 | -20.6% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €141,318 | €217,440 | +€76,122 | +53.9% |
| Stocks and contracts in progress | 3 | €1,490 | €1,490 | = | 0.0% |
| Stocks | 30/36 | €1,490 | €1,490 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,868 | €16,566 | -€4,303 | -20.6% |
| Other amounts receivable | 41 | €20,868 | €16,566 | -€4,303 | -20.6% |
| Cash at bank and in hand | 54/58 | €118,960 | €198,862 | +€79,902 | +67.2% |
| Deferred charges and accrued income | 490/1 | €0 | €522 | +€522 | |
| Total equity and liabilities | 10/49 | €186,006 | €253,421 | +€67,415 | +36.2% |
| Equity | 10/15 | €90,547 | €158,533 | +€67,987 | +75.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €71,947 | €139,933 | +€67,987 | +94.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €71,947 | €139,933 | +€67,987 | +94.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,460 | €94,888 | -€572 | -0.6% |
| Amounts payable after more than one year | 17 | €23,714 | €12,051 | -€11,662 | -49.2% |
| Financial debts | 170/4 | €23,714 | €12,051 | -€11,662 | -49.2% |
| Amounts payable within one year | 42/48 | €71,746 | €82,837 | +€11,091 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €11,286 | €11,662 | +€376 | +3.3% |
| Trade debts | 44 | €181 | €239 | +€58 | +31.8% |
| Suppliers | 440/4 | €181 | €239 | +€58 | +31.8% |
| Taxes, remuneration and social security | 45 | €41,278 | €42,160 | +€881 | +2.1% |
| Taxes | 450/3 | €35,715 | €36,597 | +€881 | +2.5% |
| Remuneration and social security | 454/9 | €5,563 | €5,563 | = | 0.0% |
| Other amounts payable | 47/48 | €19,000 | €28,775 | +€9,775 | +51.4% |
| Non-recurring operating income | 76A | - | €1,322 | +€1,322 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €576 | €9,207 | +€8,631 | +1,499% |
| Other operating charges | 640/8 | €2,162 | €983 | -€1,178 | -54.5% |
| Gross operating margin | 9900 | €29,097 | €117,518 | +€88,420 | +304% |
| Operating profit (loss) | 9901 | €26,359 | €107,327 | +€80,968 | +307% |
| Financial income | 75/76B | - | €818 | +€818 | |
| Recurring financial income | 75 | - | €818 | +€818 | |
| Financial charges | 65/66B | €428 | €1,514 | +€1,086 | +254% |
| Recurring financial charges | 65 | €428 | €1,514 | +€1,086 | +254% |
| Profit (loss) for the period before taxes | 9903 | €25,932 | €106,632 | +€80,700 | +311% |
| Income taxes | 67/77 | €1,057 | €9,870 | +€8,812 | +833% |
| Profit (loss) for the period | 9904 | €24,874 | €96,762 | +€71,888 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €24,874 | €96,762 | +€71,888 | +289% |
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 30 October 2026 via checked.be.