AMBTMAN: 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
AMBTMAN
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€103,127
2024 · -€100,302-€2,825
Equity
-€12,414
2024 · €90,713-€103,127
Cash
€32,186
2024 · €159,479-€127,293
Balance sheet total
€4.2m
2024 · €3.9m+€317,575
Largest movements
Assets
- Tangible fixed assets +€480,364
up €480,364 (+23.0%), from €2.1m to €2.6m
of which Other tangible fixed assets: +€706,046
- Cash -€127,293
down €127,293 (-79.8%), from €159,479 to €32,186
mainly Investment in fixed assets (net) (-€557,170) and Net result for the year (-€103,127)
Equity and liabilities
- Other debts +€474,516
up €474,516 (+60.7%), from €782,055 to €1.3m
- Profit (loss) carried forward -€92,281
down €92,281 (-21.9%), from -€421,485 to -€513,766
- Debts after one year -€53,573
down €53,573 (-9.6%), from €555,291 to €501,718
of which Financial debts: -€53,573
Income statement
- Financial income +€17,904
up €17,904 (+240.7%), from €7,438 to €25,342
of which Financial income: +€17,291
- Financial charges +€11,324
up €11,324 (+7.1%), from €159,248 to €170,572
- Depreciation +€5,283
up €5,283 (+7.4%), from €71,523 to €76,807
- Gross operating margin -€4,856
down €4,856 (-3.3%), from €148,453 to €143,597
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
-€100,302
Gross operating margin
-€4,856
Depreciation
-€5,283
Other operating charges
+€551
Other operating items
-€1,661
Financial income
+€17,904
Financial charges
-€11,324
Deferred taxes and other
+€1,845
Result 2025
-€103,127
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.
From operations
+€482,173
Investment
-€557,170
Financing
-€52,296
Cash 2024
€159,479
From operations (derived)
+€482,173
Net result for the year
-€103,127
Depreciation
+€76,807
Receivables after one year
+€41,895
Stocks and contracts
+€1,560
Receivables within one year
-€35,212
Deferred charges and accrued income
+€27,252
Provisions
-€4,116
Trade debts
+€2,656
Tax, wage and social debts
+€2,074
Other debts
+€474,516
Accrued charges and deferred income
-€2,131
Investment (derived)
-€557,170
Investment in fixed assets (net)
-€557,170
Financing
-€52,296
Debts after one year
-€53,573
Current portion of long-term debt
+€1,276
Cash 2025
€32,186
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,912,317 | €4,229,892 | +€317,575 | +8.1% |
| Fixed assets | 21/28 | €3,164,591 | €3,644,955 | +€480,364 | +15.2% |
| Tangible fixed assets | 22/27 | €2,088,761 | €2,569,125 | +€480,364 | +23.0% |
| Land and buildings | 22 | €15,636 | €4,000 | -€11,636 | -74.4% |
| Plant, machinery and equipment | 23 | €12,658 | €12,658 | = | 0.0% |
| Furniture and vehicles | 24 | €6,228 | €6,100 | -€128 | -2.0% |
| Leasing and similar rights | 25 | €213,919 | - | -€213,919 | |
| Other tangible fixed assets | 26 | €1,840,320 | €2,546,366 | +€706,046 | +38.4% |
| Financial fixed assets | 28 | €1,075,830 | €1,075,830 | = | 0.0% |
| Current assets | 29/58 | €747,726 | €584,938 | -€162,789 | -21.8% |
| Amounts receivable after more than one year | 29 | €316,799 | €274,903 | -€41,895 | -13.2% |
| Other amounts receivable | 291 | €316,799 | €274,903 | -€41,895 | -13.2% |
| Stocks and contracts in progress | 3 | €105,744 | €104,184 | -€1,560 | -1.5% |
| Stocks | 30/36 | €105,744 | €104,184 | -€1,560 | -1.5% |
| Amounts receivable within one year | 40/41 | €104,522 | €139,734 | +€35,212 | +33.7% |
| Trade receivables | 40 | €50,033 | €28,223 | -€21,810 | -43.6% |
| Other amounts receivable | 41 | €54,489 | €111,511 | +€57,022 | +104.6% |
| Cash at bank and in hand | 54/58 | €159,479 | €32,186 | -€127,293 | -79.8% |
| Deferred charges and accrued income | 490/1 | €61,183 | €33,931 | -€27,252 | -44.5% |
| Total equity and liabilities | 10/49 | €3,912,317 | €4,229,892 | +€317,575 | +8.1% |
| Equity | 10/15 | €90,713 | -€12,414 | -€103,127 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €450,198 | €439,352 | -€10,846 | -2.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €436,846 | €426,000 | -€10,846 | -2.5% |
| Distributable reserves | 133 | €7,152 | €7,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€421,485 | -€513,766 | -€92,281 | -21.9% |
| Provisions and deferred taxes | 16 | €2,371,994 | €2,367,878 | -€4,116 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €2,238,879 | €2,238,378 | -€501 | 0.0% |
| Taxes | 161 | €154,028 | - | -€154,028 | |
| Major repairs and maintenance | 162 | €5,657 | €6,542 | +€885 | +15.6% |
| Other liabilities and charges | 164/5 | €2,079,195 | €2,231,837 | +€152,642 | +7.3% |
| Deferred taxes | 168 | €133,115 | €129,500 | -€3,615 | -2.7% |
| Amounts payable | 17/49 | €1,449,610 | €1,874,428 | +€424,818 | +29.3% |
| Amounts payable after more than one year | 17 | €555,291 | €501,718 | -€53,573 | -9.6% |
| Financial debts | 170/4 | €552,591 | €499,018 | -€53,573 | -9.7% |
| Other amounts payable | 178/9 | €2,700 | €2,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €841,063 | €1,321,585 | +€480,522 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €52,296 | €53,573 | +€1,276 | +2.4% |
| Trade debts | 44 | - | €2,656 | +€2,656 | |
| Suppliers | 440/4 | - | €2,656 | +€2,656 | |
| Taxes, remuneration and social security | 45 | €6,712 | €8,786 | +€2,074 | +30.9% |
| Taxes | 450/3 | €6,712 | €8,786 | +€2,074 | +30.9% |
| Other amounts payable | 47/48 | €782,055 | €1,256,570 | +€474,516 | +60.7% |
| Accrued charges and deferred income | 492/3 | €53,256 | €51,125 | -€2,131 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,523 | €76,807 | +€5,283 | +7.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €885 | €885 | = | 0.0% |
| Other operating charges | 640/8 | €8,103 | €7,552 | -€551 | -6.8% |
| Non-recurring operating charges | 66A | €18,205 | €19,866 | +€1,661 | +9.1% |
| Gross operating margin | 9900 | €148,453 | €143,597 | -€4,856 | -3.3% |
| Operating profit (loss) | 9901 | €49,737 | €38,488 | -€11,249 | -22.6% |
| Financial income | 75/76B | €7,438 | €25,342 | +€17,904 | +240.7% |
| Recurring financial income | 75 | €1,682 | €18,973 | +€17,291 | +1027.8% |
| Non-recurring financial income | 76B | €5,756 | €6,369 | +€613 | +10.6% |
| Financial charges | 65/66B | €159,248 | €170,572 | +€11,324 | +7.1% |
| Recurring financial charges | 65 | €159,248 | €170,572 | +€11,324 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | -€102,073 | -€106,742 | -€4,669 | -4.6% |
| Transfer from deferred taxes | 780 | €1,770 | €3,615 | +€1,845 | +104.2% |
| Profit (loss) for the period | 9904 | -€100,302 | -€103,127 | -€2,825 | -2.8% |
| Transfer from tax-exempt reserves | 789 | €5,311 | €10,846 | +€5,534 | +104.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,991 | -€92,281 | +€2,710 | +2.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.