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AMBITIE: 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.

What changed

AMBITIE

BE 0840.046.922
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€105,139
2023 · €736,870-€631,732
Equity
€3.0m
2023 · €2.9m+€105,139
Cash
€1.7m
2023 · €2.0m-€302,130
Balance sheet total
€3.8m
2023 · €4.2m-€380,365

Largest movements

2023 to 2024
Assets
  • Cash -€302,130

    down €302,130 (-15.1%), from €2.0m to €1.7m

    mainly Debts after one year (-€307,637) and Current portion of long-term debt (-€120,817)

  • Receivables within one year -€60,647

    no longer reported in 2024 (was €60,647)

    of which Trade receivables: -€42,350

Equity and liabilities
  • Debts after one year -€307,637

    down €307,637 (-31.3%), from €982,822 to €675,185

  • Current portion of long-term debt -€120,817

    down €120,817 (-49.2%), from €245,493 to €124,676

  • Reserves +€105,000

    up €105,000 (+10.5%), from €997,860 to €1.1m

    of which Distributable reserves: +€105,000

  • Tax, wage and social debts -€57,420

    down €57,420 (-72.1%), from €79,679 to €22,259

    of which Taxes: -€62,295

Income statement
  • Gross operating margin -€929,744

    down €929,744 (-76.7%), from €1.2m to €282,580

  • Taxes -€289,323

    down €289,323 (-82.0%), from €352,802 to €63,479

  • Other operating charges -€35,696

    down €35,696 (-70.7%), from €50,523 to €14,827

  • Depreciation +€33,904

    up €33,904 (+68.7%), from €49,320 to €83,224

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €736,870
Gross operating margin -€929,744
Depreciation -€33,904
Other operating charges +€35,696
Other operating items +€176
Financial income +€4,425
Financial charges +€2,297
Taxes +€289,323
Result 2024 €105,139

Cash bridge derived

cash 2023 to 2024

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.

From operations +€189,796
Investment -€63,472
Financing -€428,454
Cash 2023 €2.0m
Net result for the year +€105,139
Depreciation +€83,224
Receivables within one year +€60,647
Deferred charges and accrued income -€2,165
Smaller working-capital items +€371
Tax, wage and social debts -€57,420
Investment in fixed assets (net) -€63,472
Debts after one year -€307,637
Current portion of long-term debt -€120,817
Cash 2024 €1.7m
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €4,176,434 €3,796,069 -€380,365 -9.1%
Fixed assets 21/28 €2,109,931 €2,090,179 -€19,752 -0.9%
Tangible fixed assets 22/27 €2,109,931 €2,090,179 -€19,752 -0.9%
Land and buildings 22 €1,944,290 - -€1.9m
Furniture and vehicles 24 €165,641 €2,090,179 +€1.9m +1161.9%
Current assets 29/58 €2,066,503 €1,705,890 -€360,612 -17.5%
Amounts receivable within one year 40/41 €60,647 - -€60,647
Trade receivables 40 €42,350 - -€42,350
Other amounts receivable 41 €18,297 - -€18,297
Cash at bank and in hand 54/58 €2,005,856 €1,703,726 -€302,130 -15.1%
Deferred charges and accrued income 490/1 - €2,165 +€2,165
Total equity and liabilities 10/49 €4,176,434 €3,796,069 -€380,365 -9.1%
Equity 10/15 €2,865,860 €2,970,999 +€105,139 +3.7%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €997,860 €1,102,860 +€105,000 +10.5%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Other 1319 €1,860 €1,860 = 0.0%
Distributable reserves 133 €996,000 €1,101,000 +€105,000 +10.5%
Profit (loss) carried forward 14 €1,861,800 €1,861,939 +€139 0.0%
Amounts payable 17/49 €1,310,574 €825,071 -€485,503 -37.0%
Amounts payable after more than one year 17 €982,822 €675,185 -€307,637 -31.3%
Financial debts 170/4 €982,822 €675,185 -€307,637 -31.3%
Amounts payable within one year 42/48 €327,752 €149,885 -€177,866 -54.3%
Current portion of amounts payable after more than one year 42 €245,493 €124,676 -€120,817 -49.2%
Trade debts 44 €2,580 €2,546 -€34 -1.3%
Suppliers 440/4 €2,580 €2,546 -€34 -1.3%
Taxes, remuneration and social security 45 €79,679 €22,259 -€57,420 -72.1%
Taxes 450/3 €79,679 €17,384 -€62,295 -78.2%
Remuneration and social security 454/9 - €4,875 +€4,875
Other amounts payable 47/48 - €405 +€405
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €49,320 €83,224 +€33,904 +68.7%
Other operating charges 640/8 €50,523 €14,827 -€35,696 -70.7%
Non-recurring operating charges 66A €229 €53 -€176 -76.9%
Gross operating margin 9900 €1,212,325 €282,580 -€929,744 -76.7%
Operating profit (loss) 9901 €1,112,252 €184,476 -€927,776 -83.4%
Financial income 75/76B €6,031 €10,455 +€4,425 +73.4%
Recurring financial income 75 €6,031 €10,455 +€4,425 +73.4%
Financial charges 65/66B €28,611 €26,314 -€2,297 -8.0%
Recurring financial charges 65 €28,611 €26,314 -€2,297 -8.0%
Profit (loss) for the period before taxes 9903 €1,089,672 €168,618 -€921,055 -84.5%
Income taxes 67/77 €352,802 €63,479 -€289,323 -82.0%
Profit (loss) for the period 9904 €736,870 €105,139 -€631,732 -85.7%
Profit (loss) for the period to be appropriated 9905 €736,870 €105,139 -€631,732 -85.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.