AMBITS: 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.
AMBITS
Largest movements
- Intangible fixed assets +€159,172
up €159,172 (+74.2%), from €214,649 to €373,821
- Cash +€144,197
up €144,197 (+432%), from €33,406 to €177,604
mainly Current portion of long-term debt (+€249,615) and Receivables within one year (+€142,497)
- Receivables within one year -€142,497
down €142,497 (-49.7%), from €286,884 to €144,387
of which Trade receivables: -€139,293
- Debts after one year -€294,917
down €294,917 (-100%), from €294,917 to €0
- Current portion of long-term debt +€249,615
up €249,615 (+551%), from €45,302 to €294,917
- Contributions +€134,000
up €134,000 (+24.5%), from €547,856 to €681,856
- Profit (loss) carried forward +€38,686
up €38,686 (+7.2%), from -€538,321 to -€499,635
- Tax, wage and social debts +€19,089
new in 2025: €19,089
- Gross operating margin +€258,042
up €258,042, from -€104,657 to €153,384
- Depreciation +€33,949
up €33,949 (+64.5%), from €52,633 to €86,582
- Other operating charges +€10,769
up €10,769 (+637%), from €1,690 to €12,459
- Financial charges -€3,286
down €3,286 (-19.6%), from €16,807 to €13,521
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,772 | €698,165 | +€151,393 | +27.7% |
| Formation expenses | 20 | €1,356 | €862 | -€494 | -36.4% |
| Fixed assets | 21/28 | €219,649 | €373,821 | +€154,172 | +70.2% |
| Intangible fixed assets | 21 | €214,649 | €373,821 | +€159,172 | +74.2% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100% |
| Current assets | 29/58 | €325,767 | €323,482 | -€2,285 | -0.7% |
| Amounts receivable within one year | 40/41 | €286,884 | €144,387 | -€142,497 | -49.7% |
| Trade receivables | 40 | €276,146 | €136,854 | -€139,293 | -50.4% |
| Other amounts receivable | 41 | €10,737 | €7,533 | -€3,204 | -29.8% |
| Cash at bank and in hand | 54/58 | €33,406 | €177,604 | +€144,197 | +432% |
| Deferred charges and accrued income | 490/1 | €5,477 | €1,492 | -€3,985 | -72.8% |
| Total equity and liabilities | 10/49 | €546,772 | €698,165 | +€151,393 | +27.7% |
| Equity | 10/15 | €9,534 | €182,221 | +€172,686 | +1,811% |
| Contributions | 10/11 | €547,856 | €681,856 | +€134,000 | +24.5% |
| Profit (loss) carried forward | 14 | -€538,321 | -€499,635 | +€38,686 | +7.2% |
| Amounts payable | 17/49 | €537,237 | €515,944 | -€21,293 | -4.0% |
| Amounts payable after more than one year | 17 | €294,917 | €0 | -€294,917 | -100% |
| Financial debts | 170/4 | €294,917 | €0 | -€294,917 | -100% |
| Amounts payable within one year | 42/48 | €242,320 | €511,756 | +€269,436 | +111% |
| Current portion of amounts payable after more than one year | 42 | €45,302 | €294,917 | +€249,615 | +551% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €197,018 | €197,750 | +€732 | +0.4% |
| Suppliers | 440/4 | €197,018 | €197,750 | +€732 | +0.4% |
| Taxes, remuneration and social security | 45 | - | €19,089 | +€19,089 | |
| Taxes | 450/3 | - | €19,089 | +€19,089 | |
| Accrued charges and deferred income | 492/3 | €0 | €4,188 | +€4,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,633 | €86,582 | +€33,949 | +64.5% |
| Other operating charges | 640/8 | €1,690 | €12,459 | +€10,769 | +637% |
| Non-recurring operating charges | 66A | - | €2,140 | +€2,140 | |
| Gross operating margin | 9900 | -€104,657 | €153,384 | +€258,042 | |
| Operating profit (loss) | 9901 | -€158,980 | €52,204 | +€211,184 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +167% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +167% |
| Financial charges | 65/66B | €16,807 | €13,521 | -€3,286 | -19.6% |
| Recurring financial charges | 65 | €16,807 | €13,521 | -€3,286 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€175,786 | €38,686 | +€214,472 | |
| Income taxes | 67/77 | €618 | €0 | -€618 | -100% |
| Profit (loss) for the period | 9904 | -€176,404 | €38,686 | +€215,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€176,404 | €38,686 | +€215,090 |
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 17 October 2026 via checked.be.