AMBUHUY: 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.
AMBUHUY
Largest movements
- Receivables within one year -€118,902
down €118,902 (-36.8%), from €323,429 to €204,527
of which Other amounts receivable: -€69,908
- Tangible fixed assets -€34,619
down €34,619 (-45.6%), from €75,969 to €41,350
of which Furniture and vehicles: -€32,285
- Deferred charges and accrued income +€19,958
up €19,958 (+2,385%), from €837 to €20,795
- Cash +€19,687
up €19,687 (+84.6%), from €23,259 to €42,945
mainly Receivables within one year (+€118,902) and Depreciation (+€34,619)
- Trade debts -€48,533
down €48,533 (-69.5%), from €69,844 to €21,311
- Profit (loss) carried forward -€34,346
down €34,346, from €1,729 to -€32,618
- Debts after one year -€24,707
down €24,707 (-43.3%), from €57,047 to €32,340
- Accrued charges and deferred income -€6,744
down €6,744 (-33.3%), from €20,233 to €13,489
- Tax, wage and social debts -€5,263
down €5,263 (-3.4%), from €153,658 to €148,396
of which Taxes: -€20,391
- Staff costs +€69,795
up €69,795 (+7.7%), from €910,287 to €980,082
- Gross operating margin +€65,884
up €65,884 (+6.6%), from €994,799 to €1.1m
- Write-downs +€51,000
new in 2025: €51,000
- Taxes -€19,141
down €19,141 (-100%), from €19,141 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424,714 | €310,837 | -€113,877 | -26.8% |
| Fixed assets | 21/28 | €77,189 | €42,570 | -€34,619 | -44.8% |
| Tangible fixed assets | 22/27 | €75,969 | €41,350 | -€34,619 | -45.6% |
| Plant, machinery and equipment | 23 | €6,888 | €4,554 | -€2,334 | -33.9% |
| Furniture and vehicles | 24 | €69,081 | €36,796 | -€32,285 | -46.7% |
| Financial fixed assets | 28 | €1,220 | €1,220 | = | 0.0% |
| Current assets | 29/58 | €347,525 | €268,267 | -€79,258 | -22.8% |
| Amounts receivable within one year | 40/41 | €323,429 | €204,527 | -€118,902 | -36.8% |
| Trade receivables | 40 | €237,426 | €188,432 | -€48,995 | -20.6% |
| Other amounts receivable | 41 | €86,003 | €16,095 | -€69,908 | -81.3% |
| Cash at bank and in hand | 54/58 | €23,259 | €42,945 | +€19,687 | +84.6% |
| Deferred charges and accrued income | 490/1 | €837 | €20,795 | +€19,958 | +2,385% |
| Total equity and liabilities | 10/49 | €424,714 | €310,837 | -€113,877 | -26.8% |
| Equity | 10/15 | €62,629 | €28,282 | -€34,346 | -54.8% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,729 | -€32,618 | -€34,346 | |
| Amounts payable | 17/49 | €362,085 | €282,554 | -€79,531 | -22.0% |
| Amounts payable after more than one year | 17 | €57,047 | €32,340 | -€24,707 | -43.3% |
| Financial debts | 170/4 | €57,047 | €32,340 | -€24,707 | -43.3% |
| Amounts payable within one year | 42/48 | €284,805 | €236,726 | -€48,080 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €60,320 | €63,076 | +€2,756 | +4.6% |
| Trade debts | 44 | €69,844 | €21,311 | -€48,533 | -69.5% |
| Suppliers | 440/4 | €69,844 | €21,311 | -€48,533 | -69.5% |
| Taxes, remuneration and social security | 45 | €153,658 | €148,396 | -€5,263 | -3.4% |
| Taxes | 450/3 | €26,761 | €6,371 | -€20,391 | -76.2% |
| Remuneration and social security | 454/9 | €126,897 | €142,025 | +€15,128 | +11.9% |
| Other amounts payable | 47/48 | €983 | €3,943 | +€2,960 | +301% |
| Accrued charges and deferred income | 492/3 | €20,233 | €13,489 | -€6,744 | -33.3% |
| Non-recurring operating income | 76A | - | €83 | +€83 | |
| Remuneration, social security and pensions | 62 | €910,287 | €980,082 | +€69,795 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,400 | €34,619 | +€2,219 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €51,000 | +€51,000 | |
| Other operating charges | 640/8 | €3,514 | €2,500 | -€1,014 | -28.9% |
| Non-recurring operating charges | 66A | - | €15,342 | +€15,342 | |
| Gross operating margin | 9900 | €994,799 | €1,060,683 | +€65,884 | +6.6% |
| Operating profit (loss) | 9901 | €48,599 | -€22,860 | -€71,459 | |
| Financial income | 75/76B | €11,197 | €3,094 | -€8,103 | -72.4% |
| Recurring financial income | 75 | €11,197 | €3,094 | -€8,103 | -72.4% |
| Financial charges | 65/66B | €6,308 | €14,580 | +€8,272 | +131% |
| Recurring financial charges | 65 | €6,308 | €14,580 | +€8,272 | +131% |
| Profit (loss) for the period before taxes | 9903 | €53,487 | -€34,346 | -€87,834 | |
| Income taxes | 67/77 | €19,141 | €0 | -€19,141 | -100% |
| Profit (loss) for the period | 9904 | €34,347 | -€34,346 | -€68,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,347 | -€34,346 | -€68,693 |
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 28 October 2026 via checked.be.