CMD Ambre: what changed
Two fiscal 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.
CMD Ambre
Largest movements
- Receivables within one year +€62,231
up €62,231 (+234.7%), from €26,512 to €88,742
of which Other amounts receivable: +€62,470
- Cash -€37,027
down €37,027 (-49.9%), from €74,144 to €37,116
mainly Investment in fixed assets (net) (-€219,286) and Receivables within one year (-€62,231)
- Deferred charges and accrued income -€16,988
no longer reported in 2025 (was €16,988)
- Tax, wage and social debts -€46,259
down €46,259 (-85.7%), from €53,955 to €7,696
of which Remuneration and social security: -€45,760
- Debts after one year +€38,593
up €38,593 (+3.0%), from €1.3m to €1.3m
- Other debts -€35,589
no longer reported in 2025 (was €35,589)
- Current portion of long-term debt +€24,160
up €24,160 (+19.2%), from €126,068 to €150,228
- Profit (loss) carried forward +€19,888
up €19,888 (+53.1%), from €37,447 to €57,335
- Depreciation +€69,633
up €69,633 (+47.2%), from €147,439 to €217,071
- Gross operating margin +€60,751
up €60,751 (+14.6%), from €417,364 to €478,114
- Staff costs +€34,362
up €34,362 (+28.1%), from €122,099 to €156,461
- Other operating charges -€19,358
down €19,358 (-81.3%), from €23,810 to €4,451
- Financial charges -€11,764
down €11,764 (-12.8%), from €91,636 to €79,872
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 | €1,558,523 | €1,568,954 | +€10,430 | +0.7% |
| Fixed assets | 21/28 | €1,440,880 | €1,443,095 | +€2,215 | +0.2% |
| Tangible fixed assets | 22/27 | €1,440,303 | €1,442,518 | +€2,215 | +0.2% |
| Land and buildings | 22 | €423,321 | €399,321 | -€24,000 | -5.7% |
| Plant, machinery and equipment | 23 | €596,110 | €621,642 | +€25,532 | +4.3% |
| Furniture and vehicles | 24 | €133,359 | €94,369 | -€38,990 | -29.2% |
| Leasing and similar rights | 25 | €287,513 | €327,186 | +€39,673 | +13.8% |
| Financial fixed assets | 28 | €577 | €577 | = | 0.0% |
| Current assets | 29/58 | €117,643 | €125,859 | +€8,216 | +7.0% |
| Amounts receivable within one year | 40/41 | €26,512 | €88,742 | +€62,231 | +234.7% |
| Trade receivables | 40 | €19,785 | €19,546 | -€239 | -1.2% |
| Other amounts receivable | 41 | €6,727 | €69,197 | +€62,470 | +928.6% |
| Cash at bank and in hand | 54/58 | €74,144 | €37,116 | -€37,027 | -49.9% |
| Deferred charges and accrued income | 490/1 | €16,988 | - | -€16,988 | |
| Total equity and liabilities | 10/49 | €1,558,523 | €1,568,954 | +€10,430 | +0.7% |
| Equity | 10/15 | €56,047 | €75,935 | +€19,888 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,447 | €57,335 | +€19,888 | +53.1% |
| Amounts payable | 17/49 | €1,502,477 | €1,493,019 | -€9,458 | -0.6% |
| Amounts payable after more than one year | 17 | €1,277,736 | €1,316,330 | +€38,593 | +3.0% |
| Financial debts | 170/4 | €1,277,736 | €1,316,330 | +€38,593 | +3.0% |
| Amounts payable within one year | 42/48 | €224,741 | €176,690 | -€48,051 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €126,068 | €150,228 | +€24,160 | +19.2% |
| Financial debts | 43 | €4,803 | €4,977 | +€174 | +3.6% |
| Credit institutions | 430/8 | €4,803 | €4,977 | +€174 | +3.6% |
| Trade debts | 44 | €4,327 | €13,789 | +€9,462 | +218.7% |
| Suppliers | 440/4 | €4,327 | €13,789 | +€9,462 | +218.7% |
| Taxes, remuneration and social security | 45 | €53,955 | €7,696 | -€46,259 | -85.7% |
| Taxes | 450/3 | €3,390 | €2,891 | -€499 | -14.7% |
| Remuneration and social security | 454/9 | €50,565 | €4,805 | -€45,760 | -90.5% |
| Other amounts payable | 47/48 | €35,589 | - | -€35,589 | |
| Non-recurring operating income | 76A | €596 | - | -€596 | |
| Remuneration, social security and pensions | 62 | €122,099 | €156,461 | +€34,362 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,439 | €217,071 | +€69,633 | +47.2% |
| Other operating charges | 640/8 | €23,810 | €4,451 | -€19,358 | -81.3% |
| Gross operating margin | 9900 | €417,364 | €478,114 | +€60,751 | +14.6% |
| Operating profit (loss) | 9901 | €124,017 | €100,131 | -€23,886 | -19.3% |
| Financial income | 75/76B | €2 | €3 | +€1 | +76.9% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +76.9% |
| Financial charges | 65/66B | €91,636 | €79,872 | -€11,764 | -12.8% |
| Recurring financial charges | 65 | €91,636 | €79,872 | -€11,764 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €32,383 | €20,262 | -€12,120 | -37.4% |
| Income taxes | 67/77 | €368 | €374 | +€6 | +1.7% |
| Profit (loss) for the period | 9904 | €32,015 | €19,888 | -€12,127 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,015 | €19,888 | -€12,127 | -37.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.