A.A.U. INVEST: 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.
A.A.U. INVEST
Largest movements
- Receivables within one year +€20,000
up €20,000 (+31.1%), from €64,259 to €84,259
of which Other amounts receivable: +€20,000
- Deferred charges and accrued income +€15,484
up €15,484 (+388%), from €3,989 to €19,474
- Cash -€14,171
down €14,171 (-42.2%), from €33,582 to €19,411
mainly Receivables within one year (-€20,000) and Deferred charges and accrued income (-€15,484)
- Tangible fixed assets -€10,618
down €10,618 (-41.1%), from €25,850 to €15,231
of which Land and buildings: -€10,618
- Accrued charges and deferred income +€4,500
new in 2025: €4,500
- Trade debts +€3,750
up €3,750 (+115%), from €3,250 to €7,000
- Profit (loss) carried forward +€2,445
up €2,445 (+4.6%), from €53,213 to €55,658
- Gross operating margin -€9,597
down €9,597 (-35.7%), from €26,858 to €17,261
- Other operating charges -€6,208
down €6,208 (-60.2%), from €10,315 to €4,107
- Depreciation -€5,641
down €5,641 (-34.7%), from €16,259 to €10,618
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 | €128,000 | €138,695 | +€10,695 | +8.4% |
| Fixed assets | 21/28 | €26,169 | €15,551 | -€10,618 | -40.6% |
| Tangible fixed assets | 22/27 | €25,850 | €15,231 | -€10,618 | -41.1% |
| Land and buildings | 22 | €23,740 | €13,122 | -€10,618 | -44.7% |
| Other tangible fixed assets | 26 | €2,110 | €2,110 | = | 0.0% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €101,831 | €123,144 | +€21,313 | +20.9% |
| Amounts receivable within one year | 40/41 | €64,259 | €84,259 | +€20,000 | +31.1% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Other amounts receivable | 41 | €62,759 | €82,759 | +€20,000 | +31.9% |
| Cash at bank and in hand | 54/58 | €33,582 | €19,411 | -€14,171 | -42.2% |
| Deferred charges and accrued income | 490/1 | €3,989 | €19,474 | +€15,484 | +388% |
| Total equity and liabilities | 10/49 | €128,000 | €138,695 | +€10,695 | +8.4% |
| Equity | 10/15 | €121,413 | €123,858 | +€2,445 | +2.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,213 | €55,658 | +€2,445 | +4.6% |
| Amounts payable | 17/49 | €6,587 | €14,837 | +€8,250 | +125% |
| Amounts payable within one year | 42/48 | €6,587 | €10,337 | +€3,750 | +56.9% |
| Trade debts | 44 | €3,250 | €7,000 | +€3,750 | +115% |
| Suppliers | 440/4 | €3,250 | €7,000 | +€3,750 | +115% |
| Other amounts payable | 47/48 | €3,337 | €3,337 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,259 | €10,618 | -€5,641 | -34.7% |
| Other operating charges | 640/8 | €10,315 | €4,107 | -€6,208 | -60.2% |
| Gross operating margin | 9900 | €26,858 | €17,261 | -€9,597 | -35.7% |
| Operating profit (loss) | 9901 | €284 | €2,537 | +€2,252 | +793% |
| Financial charges | 65/66B | €90 | €92 | +€2 | +1.7% |
| Recurring financial charges | 65 | €90 | €92 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €194 | €2,445 | +€2,251 | +1,160% |
| Profit (loss) for the period | 9904 | €194 | €2,445 | +€2,251 | +1,160% |
| Profit (loss) for the period to be appropriated | 9905 | €194 | €2,445 | +€2,251 | +1,160% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.