AMBRADEV: 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.
AMBRADEV
Largest movements
- Cash +€18,581
up €18,581 (+51.4%), from €36,183 to €54,764
mainly Net result for the year (+€20,936) and Other debts (+€9,102)
- Tangible fixed assets +€13,229
up €13,229 (+184.3%), from €7,179 to €20,407
of which Furniture and vehicles: +€10,872
- Receivables within one year +€3,279
up €3,279 (+32.0%), from €10,240 to €13,519
of which Trade receivables: +€3,704
- Deferred charges and accrued income +€1,118
up €1,118 (+99.8%), from €1,120 to €2,238
- Reserves +€20,936
up €20,936 (+47.4%), from €44,201 to €65,137
of which Distributable reserves: +€20,936
- Other debts +€9,102
new in 2025: €9,102
- Tax, wage and social debts +€6,239
up €6,239 (+186.9%), from €3,338 to €9,576
- Gross operating margin +€16,620
up €16,620 (+89.9%), from €18,482 to €35,103
- Taxes +€4,300
up €4,300 (+87.7%), from €4,904 to €9,204
- Depreciation +€914
up €914 (+28.0%), from €3,260 to €4,173
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 | €54,795 | €91,003 | +€36,207 | +66.1% |
| Fixed assets | 21/28 | €7,253 | €20,482 | +€13,229 | +182.4% |
| Tangible fixed assets | 22/27 | €7,179 | €20,407 | +€13,229 | +184.3% |
| Plant, machinery and equipment | 23 | €1,943 | €4,414 | +€2,470 | +127.1% |
| Furniture and vehicles | 24 | €1,638 | €12,511 | +€10,872 | +663.7% |
| Other tangible fixed assets | 26 | €3,597 | €3,483 | -€114 | -3.2% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €47,542 | €70,521 | +€22,979 | +48.3% |
| Amounts receivable within one year | 40/41 | €10,240 | €13,519 | +€3,279 | +32.0% |
| Trade receivables | 40 | €8,093 | €11,798 | +€3,704 | +45.8% |
| Other amounts receivable | 41 | €2,146 | €1,721 | -€425 | -19.8% |
| Cash at bank and in hand | 54/58 | €36,183 | €54,764 | +€18,581 | +51.4% |
| Deferred charges and accrued income | 490/1 | €1,120 | €2,238 | +€1,118 | +99.8% |
| Total equity and liabilities | 10/49 | €54,795 | €91,003 | +€36,207 | +66.1% |
| Equity | 10/15 | €50,398 | €71,334 | +€20,936 | +41.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €44,201 | €65,137 | +€20,936 | +47.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €42,342 | €63,277 | +€20,936 | +49.4% |
| Amounts payable | 17/49 | €4,397 | €19,669 | +€15,272 | +347.3% |
| Amounts payable within one year | 42/48 | €4,397 | €19,667 | +€15,270 | +347.3% |
| Trade debts | 44 | €1,059 | €988 | -€71 | -6.7% |
| Suppliers | 440/4 | €1,059 | €988 | -€71 | -6.7% |
| Taxes, remuneration and social security | 45 | €3,338 | €9,576 | +€6,239 | +186.9% |
| Taxes | 450/3 | €3,338 | €9,576 | +€6,239 | +186.9% |
| Other amounts payable | 47/48 | - | €9,102 | +€9,102 | |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,260 | €4,173 | +€914 | +28.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €18,482 | €35,103 | +€16,620 | +89.9% |
| Operating profit (loss) | 9901 | €14,654 | €30,344 | +€15,690 | +107.1% |
| Financial income | 75/76B | €182 | €1 | -€181 | -99.5% |
| Recurring financial income | 75 | €182 | €1 | -€181 | -99.5% |
| Financial charges | 65/66B | €424 | €205 | -€219 | -51.6% |
| Recurring financial charges | 65 | €424 | €205 | -€219 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €14,411 | €30,139 | +€15,728 | +109.1% |
| Income taxes | 67/77 | €4,904 | €9,204 | +€4,300 | +87.7% |
| Profit (loss) for the period | 9904 | €9,508 | €20,936 | +€11,428 | +120.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,508 | €20,936 | +€11,428 | +120.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.