AMBRASSUR: 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.
AMBRASSUR
Largest movements
- Tangible fixed assets -€20,330
down €20,330 (-90.2%), from €22,528 to €2,198
of which Furniture and vehicles: -€20,113
- Receivables within one year +€11,370
up €11,370 (+25.6%), from €44,453 to €55,823
- Cash +€6,984
up €6,984 (+297%), from €2,352 to €9,337
mainly Investment in fixed assets (net) (+€19,341) and Net result for the year (+€12,940)
- Reserves +€12,940
up €12,940 (+6.6%), from €194,625 to €207,565
of which Distributable reserves: +€12,940
- Current portion of long-term debt -€9,588
down €9,588 (-58.0%), from €16,530 to €6,942
- Debts after one year -€6,117
down €6,117 (-25.0%), from €24,464 to €18,348
- Depreciation -€9,221
down €9,221 (-90.3%), from €10,211 to €989
- Gross operating margin -€6,644
down €6,644 (-28.8%), from €23,070 to €16,426
- Taxes -€2,835
down €2,835 (-47.0%), from €6,028 to €3,192
- Financial income +€672
up €672 (+45.0%), from €1,495 to €2,166
- Financial charges -€547
down €547 (-27.8%), from €1,964 to €1,418
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.
Derived cash bridge
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 | €243,089 | €241,509 | -€1,580 | -0.6% |
| Fixed assets | 21/28 | €196,284 | €175,954 | -€20,330 | -10.4% |
| Tangible fixed assets | 22/27 | €22,528 | €2,198 | -€20,330 | -90.2% |
| Land and buildings | 22 | €1,456 | €1,240 | -€216 | -14.9% |
| Furniture and vehicles | 24 | €21,072 | €958 | -€20,113 | -95.5% |
| Financial fixed assets | 28 | €173,756 | €173,756 | = | 0.0% |
| Current assets | 29/58 | €46,805 | €65,555 | +€18,750 | +40.1% |
| Amounts receivable within one year | 40/41 | €44,453 | €55,823 | +€11,370 | +25.6% |
| Other amounts receivable | 41 | €44,453 | €55,823 | +€11,370 | +25.6% |
| Cash at bank and in hand | 54/58 | €2,352 | €9,337 | +€6,984 | +297% |
| Deferred charges and accrued income | 490/1 | - | €396 | +€396 | |
| Total equity and liabilities | 10/49 | €243,089 | €241,509 | -€1,580 | -0.6% |
| Equity | 10/15 | €200,825 | €213,765 | +€12,940 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €194,625 | €207,565 | +€12,940 | +6.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €192,765 | €205,705 | +€12,940 | +6.7% |
| Amounts payable | 17/49 | €42,264 | €27,744 | -€14,520 | -34.4% |
| Amounts payable after more than one year | 17 | €24,464 | €18,348 | -€6,117 | -25.0% |
| Financial debts | 170/4 | €24,464 | €18,348 | -€6,117 | -25.0% |
| Amounts payable within one year | 42/48 | €17,799 | €9,397 | -€8,403 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €16,530 | €6,942 | -€9,588 | -58.0% |
| Trade debts | 44 | €610 | €2,455 | +€1,845 | +303% |
| Suppliers | 440/4 | €610 | €2,455 | +€1,845 | +303% |
| Other amounts payable | 47/48 | €660 | - | -€660 | |
| Non-recurring operating income | 76A | - | €10,659 | +€10,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,211 | €989 | -€9,221 | -90.3% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Gross operating margin | 9900 | €23,070 | €16,426 | -€6,644 | -28.8% |
| Operating profit (loss) | 9901 | €12,859 | €15,384 | +€2,525 | +19.6% |
| Financial income | 75/76B | €1,495 | €2,166 | +€672 | +45.0% |
| Recurring financial income | 75 | €1,495 | €2,166 | +€672 | +45.0% |
| Financial charges | 65/66B | €1,964 | €1,418 | -€547 | -27.8% |
| Recurring financial charges | 65 | €1,964 | €1,418 | -€547 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €12,389 | €16,132 | +€3,743 | +30.2% |
| Income taxes | 67/77 | €6,028 | €3,192 | -€2,835 | -47.0% |
| Profit (loss) for the period | 9904 | €6,362 | €12,940 | +€6,578 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €6,362 | €12,940 | +€6,578 | +103% |
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 16 October 2026 via checked.be.