REFLET 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.
REFLET AMBRE
Largest movements
- Current investments -€33,293
down €33,293 (-89.3%), from €37,290 to €3,997
- Tangible fixed assets +€17,511
new in 2024: €17,511
- Stocks and contracts -€10,187
down €10,187 (-20.7%), from €49,269 to €39,082
- Receivables within one year +€3,281
up €3,281 (+73.3%), from €4,479 to €7,760
- Deferred charges and accrued income -€1,500
no longer reported in 2024 (was €1,500)
- Other debts -€31,445
down €31,445 (-98.9%), from €31,791 to €346
- Debts after one year +€12,173
up €12,173 (+1514.1%), from €804 to €12,977
- Profit (loss) carried forward -€4,995
down €4,995 (-10.7%), from €46,523 to €41,527
- Trade debts +€4,228
up €4,228 (+68.9%), from €6,135 to €10,363
- Tax, wage and social debts -€3,868
down €3,868 (-96.1%), from €4,026 to €158
of which Remuneration and social security: -€3,038
- Gross operating margin -€14,714
down €14,714, from €12,087 to -€2,628
- Taxes -€1,664
down €1,664 (-95.9%), from €1,735 to €71
- Depreciation +€1,488
new in 2024: €1,488
- Other operating charges +€403
up €403 (+157.9%), from €255 to €658
- Financial income +€296
up €296 (+89.6%), from €330 to €626
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,357 | €84,716 | -€23,641 | -21.8% |
| Fixed assets | 21/28 | €2,873 | €20,384 | +€17,511 | +609.5% |
| Tangible fixed assets | 22/27 | - | €17,511 | +€17,511 | |
| Furniture and vehicles | 24 | - | €17,511 | +€17,511 | |
| Financial fixed assets | 28 | €2,873 | €2,873 | = | 0.0% |
| Current assets | 29/58 | €105,484 | €64,332 | -€41,152 | -39.0% |
| Stocks and contracts in progress | 3 | €49,269 | €39,082 | -€10,187 | -20.7% |
| Stocks | 30/36 | €49,269 | €39,082 | -€10,187 | -20.7% |
| Amounts receivable within one year | 40/41 | €4,479 | €7,760 | +€3,281 | +73.3% |
| Other amounts receivable | 41 | €4,479 | €7,760 | +€3,281 | +73.3% |
| Current investments | 50/53 | €37,290 | €3,997 | -€33,293 | -89.3% |
| Cash at bank and in hand | 54/58 | €12,946 | €13,493 | +€547 | +4.2% |
| Deferred charges and accrued income | 490/1 | €1,500 | - | -€1,500 | |
| Total equity and liabilities | 10/49 | €108,357 | €84,716 | -€23,641 | -21.8% |
| Equity | 10/15 | €60,876 | €55,880 | -€4,995 | -8.2% |
| Contributions | 10/11 | €9,003 | €9,003 | = | 0.0% |
| Reserves | 13 | €5,351 | €5,351 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,675 | €1,675 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,675 | €1,675 | = | 0.0% |
| Distributable reserves | 133 | €3,675 | €3,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,523 | €41,527 | -€4,995 | -10.7% |
| Amounts payable | 17/49 | €47,482 | €28,836 | -€18,646 | -39.3% |
| Amounts payable after more than one year | 17 | €804 | €12,977 | +€12,173 | +1514.1% |
| Financial debts | 170/4 | €804 | €12,977 | +€12,173 | +1514.1% |
| Amounts payable within one year | 42/48 | €46,678 | €15,859 | -€30,819 | -66.0% |
| Current portion of amounts payable after more than one year | 42 | €4,726 | €4,992 | +€266 | +5.6% |
| Trade debts | 44 | €6,135 | €10,363 | +€4,228 | +68.9% |
| Suppliers | 440/4 | €6,135 | €10,363 | +€4,228 | +68.9% |
| Taxes, remuneration and social security | 45 | €4,026 | €158 | -€3,868 | -96.1% |
| Taxes | 450/3 | €989 | €158 | -€831 | -84.0% |
| Remuneration and social security | 454/9 | €3,038 | - | -€3,038 | |
| Other amounts payable | 47/48 | €31,791 | €346 | -€31,445 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,488 | +€1,488 | |
| Other operating charges | 640/8 | €255 | €658 | +€403 | +157.9% |
| Gross operating margin | 9900 | €12,087 | -€2,628 | -€14,714 | |
| Operating profit (loss) | 9901 | €11,832 | -€4,774 | -€16,605 | |
| Financial income | 75/76B | €330 | €626 | +€296 | +89.6% |
| Recurring financial income | 75 | €330 | €626 | +€296 | +89.6% |
| Financial charges | 65/66B | €642 | €776 | +€134 | +20.9% |
| Recurring financial charges | 65 | €642 | €776 | +€134 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €11,520 | -€4,924 | -€16,444 | |
| Income taxes | 67/77 | €1,735 | €71 | -€1,664 | -95.9% |
| Profit (loss) for the period | 9904 | €9,785 | -€4,995 | -€14,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,785 | -€4,995 | -€14,780 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.