AMBULANCES UMS: 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.
AMBULANCES UMS
Largest movements
- Cash +€272,064
up €272,064 (+27.6%), from €986,788 to €1.3m
mainly Net result for the year (+€386,654) and Other debts (+€213,580)
- Current investments -€100,000
down €100,000 (-16.7%), from €600,000 to €500,000
- Other debts +€213,580
up €213,580 (+152%), from €140,317 to €353,897
- Profit (loss) carried forward +€105,054
up €105,054 (+7.1%), from €1.5m to €1.6m
- Reserves -€105,000
down €105,000 (-14.5%), from €725,102 to €620,102
of which Distributable reserves: -€105,000
- Trade debts -€85,601
down €85,601 (-63.0%), from €135,824 to €50,223
- Tax, wage and social debts +€31,415
up €31,415 (+17.4%), from €180,523 to €211,937
of which Remuneration and social security: +€24,049
- Taxes -€43,423
down €43,423 (-22.7%), from €191,424 to €148,000
- Staff costs -€36,096
down €36,096 (-2.5%), from €1.5m to €1.4m
- Depreciation +€26,940
up €26,940 (+27.1%), from €99,422 to €126,362
- Gross operating margin -€22,727
down €22,727 (-1.1%), from €2.2m to €2.1m
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 | €2,671,377 | €2,830,637 | +€159,260 | +6.0% |
| Fixed assets | 21/28 | €361,843 | €367,215 | +€5,372 | +1.5% |
| Tangible fixed assets | 22/27 | €324,966 | €329,918 | +€4,952 | +1.5% |
| Plant, machinery and equipment | 23 | €19,653 | €19,186 | -€467 | -2.4% |
| Furniture and vehicles | 24 | €305,313 | €310,732 | +€5,419 | +1.8% |
| Financial fixed assets | 28 | €36,877 | €37,297 | +€420 | +1.1% |
| Current assets | 29/58 | €2,309,534 | €2,463,422 | +€153,889 | +6.7% |
| Amounts receivable within one year | 40/41 | €687,092 | €669,549 | -€17,543 | -2.6% |
| Trade receivables | 40 | €628,849 | €661,260 | +€32,411 | +5.2% |
| Other amounts receivable | 41 | €58,243 | €8,289 | -€49,954 | -85.8% |
| Current investments | 50/53 | €600,000 | €500,000 | -€100,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €986,788 | €1,258,852 | +€272,064 | +27.6% |
| Deferred charges and accrued income | 490/1 | €35,654 | €35,022 | -€632 | -1.8% |
| Total equity and liabilities | 10/49 | €2,671,377 | €2,830,637 | +€159,260 | +6.0% |
| Equity | 10/15 | €2,214,526 | €2,214,580 | +€54 | 0.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €725,102 | €620,102 | -€105,000 | -14.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,202 | €18,202 | = | 0.0% |
| Distributable reserves | 133 | €705,000 | €600,000 | -€105,000 | -14.9% |
| Profit (loss) carried forward | 14 | €1,470,423 | €1,575,477 | +€105,054 | +7.1% |
| Amounts payable | 17/49 | €456,852 | €616,058 | +€159,206 | +34.8% |
| Amounts payable within one year | 42/48 | €456,664 | €616,058 | +€159,394 | +34.9% |
| Trade debts | 44 | €135,824 | €50,223 | -€85,601 | -63.0% |
| Suppliers | 440/4 | €135,824 | €50,223 | -€85,601 | -63.0% |
| Taxes, remuneration and social security | 45 | €180,523 | €211,937 | +€31,415 | +17.4% |
| Taxes | 450/3 | €2,556 | €9,922 | +€7,366 | +288% |
| Remuneration and social security | 454/9 | €177,967 | €202,016 | +€24,049 | +13.5% |
| Other amounts payable | 47/48 | €140,317 | €353,897 | +€213,580 | +152% |
| Accrued charges and deferred income | 492/3 | €187 | - | -€187 | |
| Remuneration, social security and pensions | 62 | €1,465,213 | €1,429,117 | -€36,096 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,422 | €126,362 | +€26,940 | +27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,294 | -€12,606 | +€11,688 | +48.1% |
| Other operating charges | 640/8 | €90,852 | €85,995 | -€4,857 | -5.3% |
| Gross operating margin | 9900 | €2,159,928 | €2,137,201 | -€22,727 | -1.1% |
| Operating profit (loss) | 9901 | €528,734 | €508,333 | -€20,401 | -3.9% |
| Financial income | 75/76B | €28,975 | €26,703 | -€2,273 | -7.8% |
| Recurring financial income | 75 | €28,975 | €26,703 | -€2,273 | -7.8% |
| Financial charges | 65/66B | €12,092 | €382 | -€11,710 | -96.8% |
| Recurring financial charges | 65 | €12,092 | €382 | -€11,710 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €545,618 | €534,654 | -€10,963 | -2.0% |
| Income taxes | 67/77 | €191,424 | €148,000 | -€43,423 | -22.7% |
| Profit (loss) for the period | 9904 | €354,194 | €386,654 | +€32,460 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €354,194 | €386,654 | +€32,460 | +9.2% |
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 25 October 2026 via checked.be.