BHN-AMBU: 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.
BHN-AMBU
Largest movements
- Tangible fixed assets +€91,891
up €91,891 (+36.0%), from €255,316 to €347,208
of which Plant, machinery and equipment: +€84,801
- Cash +€82,630
up €82,630 (+41.2%), from €200,610 to €283,240
mainly Net result for the year (+€197,981) and Depreciation (+€56,005)
- Profit (loss) carried forward +€197,981
up €197,981 (+82.0%), from €241,391 to €439,372
- Debts after one year -€31,728
down €31,728 (-17.6%), from €180,024 to €148,295
- Trade debts -€8,351
down €8,351 (-52.9%), from €15,797 to €7,447
- Gross operating margin +€221,849
up €221,849 (+73.1%), from €303,473 to €525,322
- Staff costs +€47,014
up €47,014 (+21.7%), from €216,453 to €263,467
- Depreciation +€14,269
up €14,269 (+34.2%), from €41,736 to €56,005
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 | €500,932 | €665,596 | +€164,664 | +32.9% |
| Fixed assets | 21/28 | €267,166 | €353,958 | +€86,791 | +32.5% |
| Intangible fixed assets | 21 | €10,200 | €5,100 | -€5,100 | -50.0% |
| Tangible fixed assets | 22/27 | €255,316 | €347,208 | +€91,891 | +36.0% |
| Land and buildings | 22 | €146,955 | €142,530 | -€4,424 | -3.0% |
| Plant, machinery and equipment | 23 | €58,036 | €142,836 | +€84,801 | +146% |
| Furniture and vehicles | 24 | €50,326 | €61,841 | +€11,515 | +22.9% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €233,765 | €311,638 | +€77,873 | +33.3% |
| Amounts receivable within one year | 40/41 | €33,156 | €28,398 | -€4,758 | -14.3% |
| Trade receivables | 40 | €33,156 | €28,140 | -€5,016 | -15.1% |
| Other amounts receivable | 41 | - | €258 | +€258 | |
| Cash at bank and in hand | 54/58 | €200,610 | €283,240 | +€82,630 | +41.2% |
| Total equity and liabilities | 10/49 | €500,932 | €665,596 | +€164,664 | +32.9% |
| Equity | 10/15 | €242,591 | €440,572 | +€197,981 | +81.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,391 | €439,372 | +€197,981 | +82.0% |
| Amounts payable | 17/49 | €258,341 | €225,024 | -€33,317 | -12.9% |
| Amounts payable after more than one year | 17 | €180,024 | €148,295 | -€31,728 | -17.6% |
| Financial debts | 170/4 | €180,024 | €148,295 | -€31,728 | -17.6% |
| Amounts payable within one year | 42/48 | €78,317 | €76,729 | -€1,589 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €31,256 | €31,728 | +€473 | +1.5% |
| Trade debts | 44 | €15,797 | €7,447 | -€8,351 | -52.9% |
| Suppliers | 440/4 | €15,797 | €7,447 | -€8,351 | -52.9% |
| Taxes, remuneration and social security | 45 | €24,512 | €27,676 | +€3,164 | +12.9% |
| Remuneration and social security | 454/9 | €24,512 | €27,676 | +€3,164 | +12.9% |
| Other amounts payable | 47/48 | €6,752 | €9,877 | +€3,125 | +46.3% |
| Remuneration, social security and pensions | 62 | €216,453 | €263,467 | +€47,014 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,736 | €56,005 | +€14,269 | +34.2% |
| Other operating charges | 640/8 | €2,990 | €3,176 | +€186 | +6.2% |
| Non-recurring operating charges | 66A | €10,923 | €3,129 | -€7,794 | -71.4% |
| Gross operating margin | 9900 | €303,473 | €525,322 | +€221,849 | +73.1% |
| Operating profit (loss) | 9901 | €31,372 | €199,545 | +€168,174 | +536% |
| Financial income | 75/76B | €5,780 | €4,081 | -€1,699 | -29.4% |
| Recurring financial income | 75 | €5,780 | €4,081 | -€1,699 | -29.4% |
| Financial charges | 65/66B | €6,058 | €5,645 | -€413 | -6.8% |
| Recurring financial charges | 65 | €6,058 | €5,645 | -€413 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €31,094 | €197,981 | +€166,887 | +537% |
| Profit (loss) for the period | 9904 | €31,094 | €197,981 | +€166,887 | +537% |
| Profit (loss) for the period to be appropriated | 9905 | €31,094 | €197,981 | +€166,887 | +537% |
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 23 October 2026 via checked.be.