AMBOS Law: what changed
AMBOS Law
Largest movements
- Receivables within one year +€90,032
up €90,032 (+88.4%), from €101,817 to €191,849
of which Trade receivables: +€85,668
- Cash +€20,891
up €20,891 (+48.5%), from €43,078 to €63,969
- Trade debts +€107,916
up €107,916 (+118%), from €91,391 to €199,308
- Gross operating margin +€29,710
up €29,710 (+1,629%), from €1,823 to €31,534
- Write-downs +€22,647
up €22,647, from €0 to €22,647
- Other operating charges +€6,371
up €6,371 (+630%), from €1,012 to €7,383
- Financial income -€1,415
down €1,415 (-77.0%), from €1,837 to €422
of which Non-recurring financial income: -€1,208
- Taxes -€531
down €531, from €452 to -€78
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,665 | €256,018 | +€110,353 | +75.8% |
| Fixed assets | 21/28 | €629 | €200 | -€429 | -68.2% |
| Tangible fixed assets | 22/27 | €429 | €0 | -€429 | -100% |
| Furniture and vehicles | 24 | €429 | €0 | -€429 | -100% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €145,036 | €255,818 | +€110,782 | +76.4% |
| Amounts receivable within one year | 40/41 | €101,817 | €191,849 | +€90,032 | +88.4% |
| Trade receivables | 40 | €101,323 | €186,991 | +€85,668 | +84.5% |
| Other amounts receivable | 41 | €495 | €4,858 | +€4,364 | +882% |
| Cash at bank and in hand | 54/58 | €43,078 | €63,969 | +€20,891 | +48.5% |
| Deferred charges and accrued income | 490/1 | €141 | €0 | -€141 | -100% |
| Total equity and liabilities | 10/49 | €145,665 | €256,018 | +€110,353 | +75.8% |
| Equity | 10/15 | €18,555 | €18,555 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | €18,550 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5 | €5 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5 | €5 | = | 0.0% |
| Legal reserve | 130 | €5 | €5 | = | 0.0% |
| Amounts payable | 17/49 | €127,110 | €237,463 | +€110,353 | +86.8% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,910 | €206,263 | +€110,353 | +115% |
| Trade debts | 44 | €91,391 | €199,308 | +€107,916 | +118% |
| Suppliers | 440/4 | €91,391 | €199,308 | +€107,916 | +118% |
| Advances received on contracts in progress | 46 | €3,394 | €3,394 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €45 | €1,402 | +€1,357 | +3,026% |
| Taxes | 450/3 | €45 | €1,402 | +€1,357 | +3,026% |
| Other amounts payable | 47/48 | €1,080 | €2,160 | +€1,080 | +100% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €429 | -€348 | -44.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €22,647 | +€22,647 | |
| Other operating charges | 640/8 | €1,012 | €7,383 | +€6,371 | +630% |
| Gross operating margin | 9900 | €1,823 | €31,534 | +€29,710 | +1,629% |
| Operating profit (loss) | 9901 | €34 | €1,075 | +€1,040 | +3,033% |
| Financial income | 75/76B | €1,837 | €422 | -€1,415 | -77.0% |
| Recurring financial income | 75 | €629 | €422 | -€208 | -33.0% |
| Non-recurring financial income | 76B | €1,208 | €0 | -€1,208 | -100% |
| Financial charges | 65/66B | €1,419 | €1,575 | +€156 | +11.0% |
| Recurring financial charges | 65 | €1,419 | €1,575 | +€156 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €452 | -€78 | -€531 | |
| Income taxes | 67/77 | €452 | -€78 | -€531 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.