AMBRE: 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.
AMBRE
Largest movements
- Receivables within one year +€53,167
up €53,167 (+17.6%), from €302,751 to €355,918
of which Other amounts receivable: +€56,972
- Cash -€15,179
down €15,179 (-21.0%), from €72,254 to €57,075
mainly Receivables within one year (-€53,167) and Tax, wage and social debts (-€31,694)
- Tangible fixed assets -€9,314
down €9,314 (-11.1%), from €84,232 to €74,918
- Trade debts +€40,093
up €40,093 (+5744.1%), from €698 to €40,791
- Tax, wage and social debts -€31,694
down €31,694 (-90.4%), from €35,058 to €3,364
- Other debts +€21,270
up €21,270 (+45.6%), from €46,650 to €67,920
- Gross operating margin -€160,768
down €160,768 (-95.6%), from €168,236 to €7,468
- Financial income +€29,000
new in 2025: €29,000
- Other operating charges -€27,154
down €27,154 (-91.8%), from €29,579 to €2,425
- Taxes -€19,060
down €19,060 (-85.0%), from €22,424 to €3,364
- Financial charges -€10,855
down €10,855 (-96.8%), from €11,214 to €360
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 | €491,463 | €520,137 | +€28,674 | +5.8% |
| Fixed assets | 21/28 | €116,458 | €107,144 | -€9,314 | -8.0% |
| Tangible fixed assets | 22/27 | €84,232 | €74,918 | -€9,314 | -11.1% |
| Land and buildings | 22 | €84,232 | €74,918 | -€9,314 | -11.1% |
| Financial fixed assets | 28 | €32,226 | €32,226 | = | 0.0% |
| Current assets | 29/58 | €375,005 | €412,993 | +€37,988 | +10.1% |
| Amounts receivable within one year | 40/41 | €302,751 | €355,918 | +€53,167 | +17.6% |
| Trade receivables | 40 | €3,805 | - | -€3,805 | |
| Other amounts receivable | 41 | €298,946 | €355,918 | +€56,972 | +19.1% |
| Cash at bank and in hand | 54/58 | €72,254 | €57,075 | -€15,179 | -21.0% |
| Total equity and liabilities | 10/49 | €491,463 | €520,137 | +€28,674 | +5.8% |
| Equity | 10/15 | €365,715 | €366,453 | +€738 | +0.2% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €111,580 | €111,881 | +€301 | +0.3% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,354 | €34,155 | -€5,199 | -13.2% |
| Distributable reserves | 133 | €69,747 | €75,247 | +€5,500 | +7.9% |
| Profit (loss) carried forward | 14 | €229,346 | €229,783 | +€437 | +0.2% |
| Provisions and deferred taxes | 16 | €39,572 | €37,839 | -€1,733 | -4.4% |
| Deferred taxes | 168 | €39,572 | €37,839 | -€1,733 | -4.4% |
| Amounts payable | 17/49 | €86,176 | €115,845 | +€29,669 | +34.4% |
| Amounts payable within one year | 42/48 | €82,406 | €112,075 | +€29,669 | +36.0% |
| Trade debts | 44 | €698 | €40,791 | +€40,093 | +5744.1% |
| Suppliers | 440/4 | €698 | €40,791 | +€40,093 | +5744.1% |
| Taxes, remuneration and social security | 45 | €35,058 | €3,364 | -€31,694 | -90.4% |
| Taxes | 450/3 | €35,058 | €3,364 | -€31,694 | -90.4% |
| Other amounts payable | 47/48 | €46,650 | €67,920 | +€21,270 | +45.6% |
| Accrued charges and deferred income | 492/3 | €3,770 | €3,770 | = | 0.0% |
| Non-recurring operating income | 76A | €187,830 | - | -€187,830 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,314 | €9,314 | = | 0.0% |
| Other operating charges | 640/8 | €29,579 | €2,425 | -€27,154 | -91.8% |
| Gross operating margin | 9900 | €168,236 | €7,468 | -€160,768 | -95.6% |
| Operating profit (loss) | 9901 | €129,343 | -€4,271 | -€133,615 | |
| Financial income | 75/76B | - | €29,000 | +€29,000 | |
| Recurring financial income | 75 | - | €29,000 | +€29,000 | |
| Financial charges | 65/66B | €11,214 | €360 | -€10,855 | -96.8% |
| Recurring financial charges | 65 | €11,214 | €360 | -€10,855 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €118,129 | €24,369 | -€93,760 | -79.4% |
| Transfer from deferred taxes | 780 | €2,356 | €1,733 | -€623 | -26.4% |
| Income taxes | 67/77 | €22,424 | €3,364 | -€19,060 | -85.0% |
| Profit (loss) for the period | 9904 | €98,061 | €22,738 | -€75,323 | -76.8% |
| Transfer from tax-exempt reserves | 789 | €4,576 | €5,199 | +€623 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €102,636 | €27,937 | -€74,699 | -72.8% |
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 4 October 2026 via checked.be.