AMBISO: 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.
AMBISO
Largest movements
- Receivables within one year -€71,582
down €71,582 (-66.8%), from €107,229 to €35,647
of which Other amounts receivable: -€73,587
- Cash -€43,849
down €43,849 (-95.1%), from €46,132 to €2,283
mainly Investment in fixed assets (net) (-€93,949) and Debts after one year (-€64,970)
- Tangible fixed assets +€29,895
up €29,895 (+3.4%), from €879,190 to €909,085
of which Land and buildings: +€67,788
- Debts after one year -€64,970
down €64,970 (-10.4%), from €624,621 to €559,651
- Trade debts -€21,467
down €21,467 (-44.5%), from €48,275 to €26,809
- Depreciation +€18,017
up €18,017 (+43.6%), from €41,342 to €59,359
- Gross operating margin +€16,113
up €16,113 (+18.4%), from €87,807 to €103,920
- Financial charges +€5,607
up €5,607 (+30.3%), from €18,534 to €24,141
- Taxes +€5,534
up €5,534 (+99.6%), from €5,557 to €11,090
- Other operating charges +€3,358
up €3,358 (+565.0%), from €594 to €3,952
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 | €1,033,934 | €953,026 | -€80,907 | -7.8% |
| Fixed assets | 21/28 | €879,250 | €913,841 | +€34,590 | +3.9% |
| Intangible fixed assets | 21 | - | €4,695 | +€4,695 | |
| Tangible fixed assets | 22/27 | €879,190 | €909,085 | +€29,895 | +3.4% |
| Land and buildings | 22 | €801,102 | €868,890 | +€67,788 | +8.5% |
| Plant, machinery and equipment | 23 | €17,290 | €15,262 | -€2,028 | -11.7% |
| Furniture and vehicles | 24 | €13,238 | €24,933 | +€11,696 | +88.4% |
| Assets under construction and advance payments | 27 | €47,560 | - | -€47,560 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €154,684 | €39,186 | -€115,498 | -74.7% |
| Amounts receivable within one year | 40/41 | €107,229 | €35,647 | -€71,582 | -66.8% |
| Trade receivables | 40 | €24,991 | €26,996 | +€2,005 | +8.0% |
| Other amounts receivable | 41 | €82,238 | €8,651 | -€73,587 | -89.5% |
| Cash at bank and in hand | 54/58 | €46,132 | €2,283 | -€43,849 | -95.1% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,257 | -€66 | -5.0% |
| Total equity and liabilities | 10/49 | €1,033,934 | €953,026 | -€80,907 | -7.8% |
| Equity | 10/15 | €197,016 | €200,750 | +€3,734 | +1.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €192,016 | €195,750 | +€3,734 | +1.9% |
| Distributable reserves | 133 | €192,016 | €195,750 | +€3,734 | +1.9% |
| Amounts payable | 17/49 | €836,918 | €752,277 | -€84,641 | -10.1% |
| Amounts payable after more than one year | 17 | €624,621 | €559,651 | -€64,970 | -10.4% |
| Financial debts | 170/4 | €624,621 | €559,651 | -€64,970 | -10.4% |
| Amounts payable within one year | 42/48 | €192,327 | €180,187 | -€12,140 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €63,432 | €64,970 | +€1,537 | +2.4% |
| Trade debts | 44 | €48,275 | €26,809 | -€21,467 | -44.5% |
| Suppliers | 440/4 | €48,275 | €26,809 | -€21,467 | -44.5% |
| Taxes, remuneration and social security | 45 | €25,163 | €23,125 | -€2,038 | -8.1% |
| Taxes | 450/3 | €19,473 | €17,245 | -€2,228 | -11.4% |
| Remuneration and social security | 454/9 | €5,690 | €5,880 | +€190 | +3.3% |
| Other amounts payable | 47/48 | €55,456 | €65,283 | +€9,827 | +17.7% |
| Accrued charges and deferred income | 492/3 | €19,970 | €12,439 | -€7,531 | -37.7% |
| Non-recurring operating income | 76A | - | €15,033 | +€15,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,342 | €59,359 | +€18,017 | +43.6% |
| Other operating charges | 640/8 | €594 | €3,952 | +€3,358 | +565.0% |
| Gross operating margin | 9900 | €87,807 | €103,920 | +€16,113 | +18.4% |
| Operating profit (loss) | 9901 | €45,870 | €40,609 | -€5,262 | -11.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €18,534 | €24,141 | +€5,607 | +30.3% |
| Recurring financial charges | 65 | €18,534 | €24,141 | +€5,607 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €27,337 | €16,490 | -€10,847 | -39.7% |
| Income taxes | 67/77 | €5,557 | €11,090 | +€5,534 | +99.6% |
| Profit (loss) for the period | 9904 | €21,780 | €5,400 | -€16,381 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,780 | €5,400 | -€16,381 | -75.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.