H-F 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.
H-F Ambu
Largest movements
- Receivables within one year -€54,800
down €54,800 (-30.3%), from €180,867 to €126,067
of which Other amounts receivable: -€48,263
- Cash +€14,181
up €14,181 (+2.6%), from €548,530 to €562,711
mainly Receivables within one year (+€54,800) and Net result for the year (+€49,737)
- Tangible fixed assets -€12,886
down €12,886 (-23.2%), from €55,582 to €42,696
- Reserves -€113,920
down €113,920 (-20.1%), from €566,950 to €453,030
- Other debts +€47,858
up €47,858 (+40.9%), from €117,000 to €164,858
- Trade debts +€23,665
up €23,665 (+223%), from €10,625 to €34,290
- Tax, wage and social debts -€16,008
down €16,008 (-47.9%), from €33,398 to €17,391
of which Taxes: -€13,368
- Gross operating margin -€85,332
down €85,332 (-24.9%), from €342,767 to €257,434
- Staff costs -€77,462
down €77,462 (-30.8%), from €251,419 to €173,957
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 | €794,002 | €735,604 | -€58,397 | -7.4% |
| Fixed assets | 21/28 | €58,422 | €45,536 | -€12,886 | -22.1% |
| Tangible fixed assets | 22/27 | €55,582 | €42,696 | -€12,886 | -23.2% |
| Furniture and vehicles | 24 | €55,582 | €42,696 | -€12,886 | -23.2% |
| Financial fixed assets | 28 | €2,840 | €2,840 | = | 0.0% |
| Current assets | 29/58 | €735,580 | €690,068 | -€45,512 | -6.2% |
| Amounts receivable within one year | 40/41 | €180,867 | €126,067 | -€54,800 | -30.3% |
| Trade receivables | 40 | €117,001 | €110,464 | -€6,537 | -5.6% |
| Other amounts receivable | 41 | €63,866 | €15,603 | -€48,263 | -75.6% |
| Cash at bank and in hand | 54/58 | €548,530 | €562,711 | +€14,181 | +2.6% |
| Deferred charges and accrued income | 490/1 | €6,183 | €1,291 | -€4,893 | -79.1% |
| Total equity and liabilities | 10/49 | €794,002 | €735,604 | -€58,397 | -7.4% |
| Equity | 10/15 | €632,979 | €519,065 | -€113,913 | -18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €566,950 | €453,030 | -€113,920 | -20.1% |
| Distributable reserves | 133 | €566,950 | €453,030 | -€113,920 | -20.1% |
| Profit (loss) carried forward | 14 | €47,429 | €47,435 | +€7 | 0.0% |
| Amounts payable | 17/49 | €161,023 | €216,539 | +€55,516 | +34.5% |
| Amounts payable within one year | 42/48 | €161,023 | €216,539 | +€55,516 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,625 | €34,290 | +€23,665 | +223% |
| Suppliers | 440/4 | €10,625 | €34,290 | +€23,665 | +223% |
| Taxes, remuneration and social security | 45 | €33,398 | €17,391 | -€16,008 | -47.9% |
| Taxes | 450/3 | €15,114 | €1,746 | -€13,368 | -88.4% |
| Remuneration and social security | 454/9 | €18,284 | €15,645 | -€2,640 | -14.4% |
| Other amounts payable | 47/48 | €117,000 | €164,858 | +€47,858 | +40.9% |
| Remuneration, social security and pensions | 62 | €251,419 | €173,957 | -€77,462 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,190 | €15,811 | -€379 | -2.3% |
| Other operating charges | 640/8 | €823 | €669 | -€153 | -18.6% |
| Gross operating margin | 9900 | €342,767 | €257,434 | -€85,332 | -24.9% |
| Operating profit (loss) | 9901 | €74,335 | €66,997 | -€7,338 | -9.9% |
| Financial income | 75/76B | €3,306 | €3,326 | +€20 | +0.6% |
| Recurring financial income | 75 | €3,306 | €3,326 | +€20 | +0.6% |
| Financial charges | 65/66B | €634 | €223 | -€411 | -64.8% |
| Recurring financial charges | 65 | €634 | €223 | -€411 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €77,007 | €70,101 | -€6,907 | -9.0% |
| Income taxes | 67/77 | €22,547 | €20,364 | -€2,184 | -9.7% |
| Profit (loss) for the period | 9904 | €54,460 | €49,737 | -€4,723 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,460 | €49,737 | -€4,723 | -8.7% |
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 21 October 2026 via checked.be.