AMBIANCE-LIVE: 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-LIVE
Largest movements
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Receivables within one year -€413,468
down €413,468 (-41.5%), from €997,009 to €583,541
of which Trade receivables: -€263,275
- Stocks and contracts -€100,753
down €100,753 (-33.9%), from €297,519 to €196,766
- Tangible fixed assets -€97,225
down €97,225 (-53.5%), from €181,606 to €84,381
of which Land and buildings: -€69,008
- Deferred charges and accrued income +€41,229
up €41,229 (+23,337%), from €177 to €41,406
- Profit (loss) carried forward -€1.1m
down €1.1m (-65.3%), from €1.7m to €574,022
- Accrued charges and deferred income +€47,667
new in 2025: €47,667
- Debts after one year -€41,184
no longer reported in 2025 (was €41,184)
- Tax, wage and social debts -€24,214
down €24,214 (-35.7%), from €67,876 to €43,662
of which Taxes: -€28,157
- Gross operating margin -€345,678
down €345,678, from €332,871 to -€12,807
- Financial income +€276,995
up €276,995 (+386%), from €71,813 to €348,808
of which Non-recurring financial income: +€315,000
- Other operating charges +€97,020
up €97,020 (+795%), from €12,204 to €109,224
- Depreciation -€11,138
down €11,138 (-23.8%), from €46,793 to €35,655
- Staff costs +€8,764
up €8,764 (+2.5%), from €351,537 to €360,301
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 | €2,110,500 | €1,009,621 | -€1.1m | -52.2% |
| Fixed assets | 21/28 | €184,843 | €87,618 | -€97,225 | -52.6% |
| Tangible fixed assets | 22/27 | €181,606 | €84,381 | -€97,225 | -53.5% |
| Land and buildings | 22 | €69,008 | - | -€69,008 | |
| Plant, machinery and equipment | 23 | €17,758 | €10,559 | -€7,199 | -40.5% |
| Furniture and vehicles | 24 | €8,791 | €2,592 | -€6,199 | -70.5% |
| Other tangible fixed assets | 26 | €86,050 | €71,230 | -€14,820 | -17.2% |
| Financial fixed assets | 28 | €3,237 | €3,237 | = | 0.0% |
| Current assets | 29/58 | €1,925,657 | €922,003 | -€1.0m | -52.1% |
| Stocks and contracts in progress | 3 | €297,519 | €196,766 | -€100,753 | -33.9% |
| Stocks | 30/36 | €297,519 | €196,766 | -€100,753 | -33.9% |
| Amounts receivable within one year | 40/41 | €997,009 | €583,541 | -€413,468 | -41.5% |
| Trade receivables | 40 | €362,169 | €98,894 | -€263,275 | -72.7% |
| Other amounts receivable | 41 | €634,840 | €484,647 | -€150,193 | -23.7% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €130,952 | €100,291 | -€30,661 | -23.4% |
| Deferred charges and accrued income | 490/1 | €177 | €41,406 | +€41,229 | +23,337% |
| Total equity and liabilities | 10/49 | €2,110,500 | €1,009,621 | -€1.1m | -52.2% |
| Equity | 10/15 | €1,880,382 | €798,664 | -€1.1m | -57.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,042 | €206,042 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,182 | €4,182 | = | 0.0% |
| Distributable reserves | 133 | €201,860 | €201,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,655,741 | €574,022 | -€1.1m | -65.3% |
| Amounts payable | 17/49 | €230,117 | €210,958 | -€19,160 | -8.3% |
| Amounts payable after more than one year | 17 | €41,184 | - | -€41,184 | |
| Financial debts | 170/4 | €41,184 | - | -€41,184 | |
| Amounts payable within one year | 42/48 | €188,934 | €163,291 | -€25,642 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €29,400 | €12,630 | -€16,770 | -57.0% |
| Trade debts | 44 | €78,254 | €91,753 | +€13,499 | +17.3% |
| Suppliers | 440/4 | €78,254 | €91,753 | +€13,499 | +17.3% |
| Taxes, remuneration and social security | 45 | €67,876 | €43,662 | -€24,214 | -35.7% |
| Taxes | 450/3 | €37,676 | €9,519 | -€28,157 | -74.7% |
| Remuneration and social security | 454/9 | €30,201 | €34,143 | +€3,942 | +13.1% |
| Other amounts payable | 47/48 | €13,403 | €15,246 | +€1,843 | +13.7% |
| Accrued charges and deferred income | 492/3 | - | €47,667 | +€47,667 | |
| Non-recurring operating income | 76A | - | €4,451 | +€4,451 | |
| Remuneration, social security and pensions | 62 | €351,537 | €360,301 | +€8,764 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,793 | €35,655 | -€11,138 | -23.8% |
| Other operating charges | 640/8 | €12,204 | €109,224 | +€97,020 | +795% |
| Gross operating margin | 9900 | €332,871 | -€12,807 | -€345,678 | |
| Operating profit (loss) | 9901 | -€77,663 | -€517,986 | -€440,324 | -567% |
| Financial income | 75/76B | €71,813 | €348,808 | +€276,995 | +386% |
| Recurring financial income | 75 | €71,813 | €33,808 | -€38,005 | -52.9% |
| Non-recurring financial income | 76B | - | €315,000 | +€315,000 | |
| Financial charges | 65/66B | €19,729 | €11,879 | -€7,850 | -39.8% |
| Recurring financial charges | 65 | €19,729 | €11,879 | -€7,850 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,578 | -€181,057 | -€155,480 | -608% |
| Income taxes | 67/77 | €2,629 | €661 | -€1,968 | -74.8% |
| Profit (loss) for the period | 9904 | -€28,207 | -€181,719 | -€153,512 | -544% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,207 | -€181,719 | -€153,512 | -544% |
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 24 October 2026 via checked.be.