AMBROSIUS: 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.
AMBROSIUS
Largest movements
- Cash -€49,627
down €49,627 (-26.9%), from €184,666 to €135,040
mainly Trade debts (-€58,688) and Debts after one year (-€27,354)
- Tangible fixed assets -€35,011
down €35,011 (-19.6%), from €178,459 to €143,448
- Receivables within one year -€22,545
down €22,545 (-16.6%), from €136,213 to €113,668
of which Trade receivables: -€18,031
- Trade debts -€58,688
down €58,688 (-35.4%), from €165,703 to €107,016
- Debts after one year -€27,354
down €27,354 (-18.1%), from €151,413 to €124,058
- Current portion of long-term debt -€18,332
down €18,332 (-36.9%), from €49,674 to €31,342
- Reserves +€10,254
up €10,254 (+3.7%), from €276,205 to €286,459
of which Distributable reserves: +€10,254
- Gross operating margin -€72,435
down €72,435 (-30.3%), from €239,355 to €166,920
- Staff costs -€31,213
down €31,213 (-28.2%), from €110,807 to €79,594
- Taxes -€7,857
down €7,857 (-63.1%), from €12,456 to €4,599
- Depreciation -€6,132
down €6,132 (-14.9%), from €41,143 to €35,011
- Other operating charges +€3,907
up €3,907 (+11.9%), from €32,730 to €36,637
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 | €766,500 | €668,228 | -€98,271 | -12.8% |
| Fixed assets | 21/28 | €181,959 | €146,948 | -€35,011 | -19.2% |
| Tangible fixed assets | 22/27 | €178,459 | €143,448 | -€35,011 | -19.6% |
| Plant, machinery and equipment | 23 | €30,913 | €13,893 | -€17,020 | -55.1% |
| Furniture and vehicles | 24 | €18,624 | €10,550 | -€8,073 | -43.4% |
| Other tangible fixed assets | 26 | €128,922 | €119,005 | -€9,917 | -7.7% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €584,541 | €521,280 | -€63,261 | -10.8% |
| Stocks and contracts in progress | 3 | €260,337 | €265,991 | +€5,654 | +2.2% |
| Stocks | 30/36 | €260,337 | €265,991 | +€5,654 | +2.2% |
| Amounts receivable within one year | 40/41 | €136,213 | €113,668 | -€22,545 | -16.6% |
| Trade receivables | 40 | €62,230 | €44,199 | -€18,031 | -29.0% |
| Other amounts receivable | 41 | €73,983 | €69,469 | -€4,514 | -6.1% |
| Cash at bank and in hand | 54/58 | €184,666 | €135,040 | -€49,627 | -26.9% |
| Deferred charges and accrued income | 490/1 | €3,325 | €6,582 | +€3,257 | +97.9% |
| Total equity and liabilities | 10/49 | €766,500 | €668,228 | -€98,271 | -12.8% |
| Equity | 10/15 | €336,205 | €346,459 | +€10,254 | +3.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €276,205 | €286,459 | +€10,254 | +3.7% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,030 | €19,030 | = | 0.0% |
| Distributable reserves | 133 | €251,175 | €261,429 | +€10,254 | +4.1% |
| Amounts payable | 17/49 | €430,295 | €321,769 | -€108,525 | -25.2% |
| Amounts payable after more than one year | 17 | €151,413 | €124,058 | -€27,354 | -18.1% |
| Financial debts | 170/4 | €151,413 | €124,058 | -€27,354 | -18.1% |
| Amounts payable within one year | 42/48 | €278,882 | €197,711 | -€81,171 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €49,674 | €31,342 | -€18,332 | -36.9% |
| Financial debts | 43 | - | €3,372 | +€3,372 | |
| Credit institutions | 430/8 | - | €3,372 | +€3,372 | |
| Trade debts | 44 | €165,703 | €107,016 | -€58,688 | -35.4% |
| Suppliers | 440/4 | €165,703 | €107,016 | -€58,688 | -35.4% |
| Taxes, remuneration and social security | 45 | €42,628 | €35,079 | -€7,549 | -17.7% |
| Taxes | 450/3 | €37,920 | €30,051 | -€7,869 | -20.8% |
| Remuneration and social security | 454/9 | €4,708 | €5,028 | +€320 | +6.8% |
| Other amounts payable | 47/48 | €20,877 | €20,902 | +€25 | +0.1% |
| Remuneration, social security and pensions | 62 | €110,807 | €79,594 | -€31,213 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,143 | €35,011 | -€6,132 | -14.9% |
| Other operating charges | 640/8 | €32,730 | €36,637 | +€3,907 | +11.9% |
| Non-recurring operating charges | 66A | €72 | - | -€72 | |
| Gross operating margin | 9900 | €239,355 | €166,920 | -€72,435 | -30.3% |
| Operating profit (loss) | 9901 | €54,603 | €15,678 | -€38,924 | -71.3% |
| Financial income | 75/76B | €788 | €2,848 | +€2,060 | +261.4% |
| Recurring financial income | 75 | €788 | €2,848 | +€2,060 | +261.4% |
| Financial charges | 65/66B | €4,621 | €3,674 | -€947 | -20.5% |
| Recurring financial charges | 65 | €4,621 | €3,674 | -€947 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €50,770 | €14,853 | -€35,917 | -70.7% |
| Income taxes | 67/77 | €12,456 | €4,599 | -€7,857 | -63.1% |
| Profit (loss) for the period | 9904 | €38,314 | €10,254 | -€28,060 | -73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,314 | €10,254 | -€28,060 | -73.2% |
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 11 October 2026 via checked.be.