Ambrosio Construct: 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.
Ambrosio Construct
Largest movements
- Cash +€47,382
up €47,382 (+582.0%), from €8,141 to €55,523
mainly Trade debts (+€17,144) and Tax, wage and social debts (+€10,600)
- Tangible fixed assets -€8,463
down €8,463 (-55.6%), from €15,210 to €6,747
of which Furniture and vehicles: -€7,072
- Receivables within one year +€4,868
up €4,868 (+4.4%), from €111,648 to €116,516
of which Trade receivables: +€2,675
- Trade debts +€17,144
up €17,144 (+21.7%), from €79,173 to €96,317
- Tax, wage and social debts +€10,600
up €10,600 (+74.0%), from €14,315 to €24,915
of which Remuneration and social security: +€5,600
- Other debts +€8,866
up €8,866 (+98.3%), from €9,021 to €17,887
- Profit (loss) carried forward +€7,177
up €7,177 (+22.4%), from €31,990 to €39,167
- Gross operating margin +€64,569
up €64,569, from -€12,117 to €52,452
- Write-downs +€20,672
new in 2025: €20,672
- Taxes +€11,331
up €11,331 (+3313.3%), from €342 to €11,673
- Depreciation +€6,316
up €6,316 (+294.2%), from €2,147 to €8,463
- Financial charges +€2,221
up €2,221 (+825.6%), from €269 to €2,490
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 | €134,999 | €178,786 | +€43,787 | +32.4% |
| Fixed assets | 21/28 | €15,210 | €6,747 | -€8,463 | -55.6% |
| Tangible fixed assets | 22/27 | €15,210 | €6,747 | -€8,463 | -55.6% |
| Plant, machinery and equipment | 23 | €1,939 | €548 | -€1,391 | -71.7% |
| Furniture and vehicles | 24 | €13,271 | €6,199 | -€7,072 | -53.3% |
| Current assets | 29/58 | €119,789 | €172,039 | +€52,250 | +43.6% |
| Amounts receivable within one year | 40/41 | €111,648 | €116,516 | +€4,868 | +4.4% |
| Trade receivables | 40 | €108,932 | €111,607 | +€2,675 | +2.5% |
| Other amounts receivable | 41 | €2,716 | €4,909 | +€2,193 | +80.7% |
| Cash at bank and in hand | 54/58 | €8,141 | €55,523 | +€47,382 | +582.0% |
| Total equity and liabilities | 10/49 | €134,999 | €178,786 | +€43,787 | +32.4% |
| Equity | 10/15 | €32,490 | €39,667 | +€7,177 | +22.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,990 | €39,167 | +€7,177 | +22.4% |
| Amounts payable | 17/49 | €102,509 | €139,119 | +€36,610 | +35.7% |
| Amounts payable within one year | 42/48 | €102,509 | €139,119 | +€36,610 | +35.7% |
| Trade debts | 44 | €79,173 | €96,317 | +€17,144 | +21.7% |
| Suppliers | 440/4 | €79,173 | €96,317 | +€17,144 | +21.7% |
| Taxes, remuneration and social security | 45 | €14,315 | €24,915 | +€10,600 | +74.0% |
| Taxes | 450/3 | €7,015 | €12,015 | +€5,000 | +71.3% |
| Remuneration and social security | 454/9 | €7,300 | €12,900 | +€5,600 | +76.7% |
| Other amounts payable | 47/48 | €9,021 | €17,887 | +€8,866 | +98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,147 | €8,463 | +€6,316 | +294.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,672 | +€20,672 | |
| Other operating charges | 640/8 | €2,140 | €1,977 | -€163 | -7.6% |
| Gross operating margin | 9900 | -€12,117 | €52,452 | +€64,569 | |
| Operating profit (loss) | 9901 | -€16,404 | €21,340 | +€37,744 | |
| Financial income | 75/76B | €707 | - | -€707 | |
| Recurring financial income | 75 | €707 | - | -€707 | |
| Financial charges | 65/66B | €269 | €2,490 | +€2,221 | +825.6% |
| Recurring financial charges | 65 | €269 | €2,490 | +€2,221 | +825.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,966 | €18,850 | +€34,816 | |
| Income taxes | 67/77 | €342 | €11,673 | +€11,331 | +3313.3% |
| Profit (loss) for the period | 9904 | -€16,308 | €7,177 | +€23,485 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,308 | €7,177 | +€23,485 |
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 7 October 2026 via checked.be.