AMBRAVA: 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.
What changed
AMBRAVA
NACE 46.647, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€466,636-€661,604
Equity
€458,075
2024 · €1.6m-€1.1m
Cash
€195,574
2024 · €736,269-€540,695
Balance sheet total
€6.5m
2024 · €7.4m-€840,462
Largest movements
Assets
- Cash -€540,695
down €540,695 (-73.4%), from €736,269 to €195,574
mainly Net result for the year (-€1.1m) and Deferred charges and accrued income (-€191,488)
- Receivables within one year -€463,651
down €463,651 (-27.4%), from €1.7m to €1.2m
of which Trade receivables: -€395,288
- Deferred charges and accrued income +€191,488
up €191,488 (+3,266%), from €5,863 to €197,351
Equity and liabilities
- Profit (loss) carried forward -€1.1m
down €1.1m (-242%), from -€466,636 to -€1.6m
- Other debts +€441,128
new in 2025: €441,128
- Accrued charges and deferred income -€184,699
down €184,699 (-88.7%), from €208,123 to €23,424
- Tax, wage and social debts -€128,391
down €128,391 (-33.9%), from €378,292 to €249,901
of which Taxes: -€133,360
- Trade debts +€102,366
up €102,366 (+40.3%), from €254,011 to €356,377
Income statement
- Turnover -€723,617
down €723,617 (-6.8%), from €10.7m to €10.0m
- Goods and materials -€698,634
down €698,634 (-10.1%), from €6.9m to €6.2m
of which Purchases: -€5.9m
- Write-downs +€556,811
up €556,811 (+6,019%), from €9,251 to €566,062
- Staff costs +€121,712
up €121,712 (+7.7%), from €1.6m to €1.7m
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.
Result 2024
-€466,636
Turnover
-€723,617
Other operating income
-€17,062
Goods and materials
+€698,634
Services and other goods
+€68,520
Staff costs
-€121,712
Depreciation
-€2,603
Write-downs
-€556,811
Other operating charges
-€17,748
Financial income
-€15
Financial charges
+€7,422
Other financial items
+€1
Taxes
+€3,387
Result 2025
-€1.1m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€562,841
Investment
-€35,228
Financing
+€57,373
Cash 2024
€736,269
From operations (derived)
-€562,841
Net result for the year
-€1.1m
Depreciation
+€37,743
Stocks and contracts
+€25,088
Receivables within one year
+€463,651
Deferred charges and accrued income
-€191,488
Trade debts
+€102,366
Tax, wage and social debts
-€128,391
Other debts
+€441,128
Accrued charges and deferred income
-€184,699
Investment (derived)
-€35,228
Investment in fixed assets (net)
-€35,228
Financing
+€57,373
Debts after one year
+€57,374
Contributions, distributions and other
-€1
Cash 2025
€195,574
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,380,141 | €6,539,679 | -€840,462 | -11.4% |
| Fixed assets | 21/28 | €108,337 | €105,822 | -€2,515 | -2.3% |
| Tangible fixed assets | 22/27 | €108,337 | €105,822 | -€2,515 | -2.3% |
| Furniture and vehicles | 24 | €73,291 | €61,196 | -€12,095 | -16.5% |
| Other tangible fixed assets | 26 | €35,046 | €44,626 | +€9,580 | +27.3% |
| Current assets | 29/58 | €7,271,803 | €6,433,857 | -€837,946 | -11.5% |
| Stocks and contracts in progress | 3 | €4,835,253 | €4,810,165 | -€25,088 | -0.5% |
| Stocks | 30/36 | €4,835,253 | €4,810,165 | -€25,088 | -0.5% |
| Goods purchased for resale | 34 | €4,835,253 | €4,810,165 | -€25,088 | -0.5% |
| Amounts receivable within one year | 40/41 | €1,694,418 | €1,230,767 | -€463,651 | -27.4% |
| Trade receivables | 40 | €1,624,418 | €1,229,130 | -€395,288 | -24.3% |
| Other amounts receivable | 41 | €70,000 | €1,637 | -€68,363 | -97.7% |
| Cash at bank and in hand | 54/58 | €736,269 | €195,574 | -€540,695 | -73.4% |
| Deferred charges and accrued income | 490/1 | €5,863 | €197,351 | +€191,488 | +3,266% |
| Total equity and liabilities | 10/49 | €7,380,141 | €6,539,679 | -€840,462 | -11.4% |
| Equity | 10/15 | €1,586,316 | €458,075 | -€1.1m | -71.1% |
| Contributions | 10/11 | €740,000 | €740,000 | = | 0.0% |
| Capital | 10 | €740,000 | €740,000 | = | 0.0% |
| Issued capital | 100 | €740,000 | €740,000 | = | 0.0% |
| Reserves | 13 | €1,312,951 | €1,312,951 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €74,000 | €74,000 | = | 0.0% |
| Legal reserve | 130 | €74,000 | €74,000 | = | 0.0% |
| Distributable reserves | 133 | €1,238,951 | €1,238,951 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€466,636 | -€1,594,876 | -€1.1m | -242% |
| Amounts payable | 17/49 | €5,793,825 | €6,081,604 | +€287,779 | +5.0% |
| Amounts payable after more than one year | 17 | €4,953,400 | €5,010,774 | +€57,374 | +1.2% |
| Financial debts | 170/4 | €4,953,400 | €5,010,774 | +€57,374 | +1.2% |
| Other loans | 174 | €4,953,400 | €5,010,774 | +€57,374 | +1.2% |
| Amounts payable within one year | 42/48 | €632,302 | €1,047,406 | +€415,104 | +65.6% |
| Trade debts | 44 | €254,011 | €356,377 | +€102,366 | +40.3% |
| Suppliers | 440/4 | €254,011 | €356,377 | +€102,366 | +40.3% |
| Taxes, remuneration and social security | 45 | €378,292 | €249,901 | -€128,391 | -33.9% |
| Taxes | 450/3 | €224,689 | €91,329 | -€133,360 | -59.4% |
| Remuneration and social security | 454/9 | €153,602 | €158,572 | +€4,970 | +3.2% |
| Other amounts payable | 47/48 | - | €441,128 | +€441,128 | |
| Accrued charges and deferred income | 492/3 | €208,123 | €23,424 | -€184,699 | -88.7% |
| Operating income | 70/76A | €10,873,204 | €10,132,525 | -€740,679 | -6.8% |
| Turnover | 70 | €10,690,602 | €9,966,985 | -€723,617 | -6.8% |
| Other operating income | 74 | €182,602 | €165,540 | -€17,062 | -9.3% |
| Operating charges | 60/66A | €11,086,766 | €11,018,486 | -€68,280 | -0.6% |
| Goods for resale, raw materials and consumables | 60 | €6,941,394 | €6,242,760 | -€698,634 | -10.1% |
| Purchases | 600/8 | €5,910,886 | - | -€5.9m | |
| Change in stocks: decrease (increase) | 609 | €1,030,508 | -€512,506 | -€1.5m | |
| Services and other goods | 61 | €2,514,863 | €2,446,343 | -€68,520 | -2.7% |
| Remuneration, social security and pensions | 62 | €1,582,346 | €1,704,058 | +€121,712 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,140 | €37,743 | +€2,603 | +7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,251 | €566,062 | +€556,811 | +6,019% |
| Other operating charges | 640/8 | €3,772 | €21,520 | +€17,748 | +470% |
| Operating profit (loss) | 9901 | -€213,562 | -€885,961 | -€672,399 | -315% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | €1 | -€14 | -93.2% |
| Other financial income | 752/9 | €15 | €1 | -€14 | -93.2% |
| Financial charges | 65/66B | €247,689 | €240,267 | -€7,422 | -3.0% |
| Recurring financial charges | 65 | €247,689 | €240,267 | -€7,422 | -3.0% |
| Debt charges | 650 | €216,602 | €221,526 | +€4,924 | +2.3% |
| Other financial charges | 652/9 | €31,087 | €18,741 | -€12,346 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€461,236 | -€1,126,227 | -€664,991 | -144% |
| Income taxes | 67/77 | €5,400 | €2,013 | -€3,387 | -62.7% |
| Taxes | 670/3 | €5,400 | €3,650 | -€1,750 | -32.4% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,637 | +€1,637 | |
| Profit (loss) for the period | 9904 | -€466,636 | -€1,128,240 | -€661,604 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€466,636 | -€1,128,240 | -€661,604 | -142% |
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 13 October 2026 via checked.be.