De Amberman: 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.
De Amberman
Largest movements
- Cash -€21,554
down €21,554 (-90.1%), from €23,931 to €2,377
- Tangible fixed assets +€20,855
up €20,855 (+105.9%), from €19,684 to €40,539
of which Furniture and vehicles: +€19,760
- Receivables within one year +€16,883
up €16,883 (+90.8%), from €18,585 to €35,468
of which Other amounts receivable: +€15,037
- Deferred charges and accrued income +€952
up €952 (+223.4%), from €426 to €1,378
- Debts after one year +€17,717
new in 2024: €17,717
- Current portion of long-term debt +€7,679
new in 2024: €7,679
- Other debts -€5,528
no longer reported in 2024 (was €5,528)
- Profit (loss) carried forward -€1,843
down €1,843 (-7.0%), from €26,161 to €24,318
- Tax, wage and social debts -€1,690
down €1,690 (-12.4%), from €13,578 to €11,888
of which Taxes: -€5,590
- Gross operating margin -€22,396
down €22,396 (-56.9%), from €39,394 to €16,998
- Depreciation +€12,289
up €12,289 (+238.6%), from €5,149 to €17,438
- Taxes -€6,893
down €6,893 (-99.9%), from €6,900 to €7
- Financial charges +€1,989
up €1,989 (+1480.0%), from €134 to €2,124
- Other operating charges -€707
down €707 (-67.4%), from €1,050 to €343
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,627 | €80,512 | +€17,885 | +28.6% |
| Fixed assets | 21/28 | €19,684 | €40,539 | +€20,855 | +105.9% |
| Tangible fixed assets | 22/27 | €19,684 | €40,539 | +€20,855 | +105.9% |
| Plant, machinery and equipment | 23 | €16,314 | €17,409 | +€1,095 | +6.7% |
| Furniture and vehicles | 24 | €3,370 | €23,130 | +€19,760 | +586.3% |
| Current assets | 29/58 | €42,943 | €39,974 | -€2,969 | -6.9% |
| Amounts receivable within one year | 40/41 | €18,585 | €35,468 | +€16,883 | +90.8% |
| Trade receivables | 40 | €18,585 | €20,431 | +€1,845 | +9.9% |
| Other amounts receivable | 41 | - | €15,037 | +€15,037 | |
| Current investments | 50/53 | - | €750 | +€750 | |
| Cash at bank and in hand | 54/58 | €23,931 | €2,377 | -€21,554 | -90.1% |
| Deferred charges and accrued income | 490/1 | €426 | €1,378 | +€952 | +223.4% |
| Total equity and liabilities | 10/49 | €62,627 | €80,512 | +€17,885 | +28.6% |
| Equity | 10/15 | €28,661 | €26,818 | -€1,843 | -6.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,161 | €24,318 | -€1,843 | -7.0% |
| Amounts payable | 17/49 | €33,966 | €53,694 | +€19,728 | +58.1% |
| Amounts payable after more than one year | 17 | - | €17,717 | +€17,717 | |
| Financial debts | 170/4 | - | €17,717 | +€17,717 | |
| Amounts payable within one year | 42/48 | €33,966 | €35,978 | +€2,011 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,679 | +€7,679 | |
| Trade debts | 44 | €14,861 | €16,411 | +€1,550 | +10.4% |
| Suppliers | 440/4 | €14,861 | €16,411 | +€1,550 | +10.4% |
| Taxes, remuneration and social security | 45 | €13,578 | €11,888 | -€1,690 | -12.4% |
| Taxes | 450/3 | €13,578 | €7,988 | -€5,590 | -41.2% |
| Remuneration and social security | 454/9 | - | €3,900 | +€3,900 | |
| Other amounts payable | 47/48 | €5,528 | - | -€5,528 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,149 | €17,438 | +€12,289 | +238.6% |
| Other operating charges | 640/8 | €1,050 | €343 | -€707 | -67.4% |
| Gross operating margin | 9900 | €39,394 | €16,998 | -€22,396 | -56.9% |
| Operating profit (loss) | 9901 | €33,195 | -€782 | -€33,977 | |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €134 | €2,124 | +€1,989 | +1480.0% |
| Recurring financial charges | 65 | €134 | €2,124 | +€1,989 | +1480.0% |
| Profit (loss) for the period before taxes | 9903 | €33,061 | -€2,805 | -€35,865 | |
| Income taxes | 67/77 | €6,900 | €7 | -€6,893 | -99.9% |
| Profit (loss) for the period | 9904 | €26,161 | -€2,812 | -€28,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,161 | -€2,812 | -€28,973 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.