A&U OIL: 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&U OIL
Largest movements
- Cash +€21,588
up €21,588 (+33.7%), from €64,061 to €85,649
mainly Trade debts (+€25,546) and Net result for the year (+€22,324)
- Stocks and contracts +€21,368
up €21,368 (+26.3%), from €81,222 to €102,590
- Receivables within one year +€13,651
up €13,651 (+5.6%), from €244,862 to €258,513
of which Other amounts receivable: +€13,669
- Trade debts +€25,546
up €25,546 (+14.7%), from €174,200 to €199,746
- Reserves +€22,324
up €22,324 (+15.7%), from €141,857 to €164,181
- Accrued charges and deferred income +€6,437
up €6,437 (+66.2%), from €9,718 to €16,154
- Other operating charges +€8,254
up €8,254 (+178%), from €4,629 to €12,883
- Financial income -€2,597
down €2,597 (-16.1%), from €16,114 to €13,517
- Gross operating margin +€2,306
up €2,306 (+3.7%), from €61,536 to €63,842
- Taxes -€1,843
down €1,843 (-20.7%), from €8,911 to €7,068
- Staff costs +€1,074
up €1,074 (+6.6%), from €16,274 to €17,348
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 | €399,131 | €453,443 | +€54,312 | +13.6% |
| Fixed assets | 21/28 | €7,874 | €4,692 | -€3,183 | -40.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,874 | €4,692 | -€3,183 | -40.4% |
| Plant, machinery and equipment | 23 | €1,764 | €1,010 | -€754 | -42.7% |
| Furniture and vehicles | 24 | €4,183 | €2,416 | -€1,767 | -42.3% |
| Other tangible fixed assets | 26 | €1,927 | €1,266 | -€661 | -34.3% |
| Current assets | 29/58 | €391,256 | €448,751 | +€57,495 | +14.7% |
| Stocks and contracts in progress | 3 | €81,222 | €102,590 | +€21,368 | +26.3% |
| Stocks | 30/36 | €81,222 | €102,590 | +€21,368 | +26.3% |
| Amounts receivable within one year | 40/41 | €244,862 | €258,513 | +€13,651 | +5.6% |
| Trade receivables | 40 | €126 | €108 | -€18 | -13.9% |
| Other amounts receivable | 41 | €244,736 | €258,405 | +€13,669 | +5.6% |
| Cash at bank and in hand | 54/58 | €64,061 | €85,649 | +€21,588 | +33.7% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,999 | +€887 | +79.8% |
| Total equity and liabilities | 10/49 | €399,131 | €453,443 | +€54,312 | +13.6% |
| Equity | 10/15 | €160,457 | €182,781 | +€22,324 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,857 | €164,181 | +€22,324 | +15.7% |
| Distributable reserves | 133 | €141,857 | €164,181 | +€22,324 | +15.7% |
| Amounts payable | 17/49 | €238,674 | €270,662 | +€31,988 | +13.4% |
| Amounts payable after more than one year | 17 | €3,395 | - | -€3,395 | |
| Advances received on contracts in progress | 176 | €3,395 | - | -€3,395 | |
| Amounts payable within one year | 42/48 | €225,561 | €254,507 | +€28,947 | +12.8% |
| Financial debts | 43 | €15,275 | €16,204 | +€930 | +6.1% |
| Credit institutions | 430/8 | €15,275 | €16,204 | +€930 | +6.1% |
| Trade debts | 44 | €174,200 | €199,746 | +€25,546 | +14.7% |
| Suppliers | 440/4 | €174,200 | €199,746 | +€25,546 | +14.7% |
| Taxes, remuneration and social security | 45 | €36,086 | €38,557 | +€2,471 | +6.8% |
| Taxes | 450/3 | €25,466 | €22,945 | -€2,522 | -9.9% |
| Remuneration and social security | 454/9 | €10,620 | €15,612 | +€4,993 | +47.0% |
| Accrued charges and deferred income | 492/3 | €9,718 | €16,154 | +€6,437 | +66.2% |
| Non-recurring operating income | 76A | €7,641 | - | -€7,641 | |
| Remuneration, social security and pensions | 62 | €16,274 | €17,348 | +€1,074 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,492 | €3,183 | -€309 | -8.9% |
| Other operating charges | 640/8 | €4,629 | €12,883 | +€8,254 | +178% |
| Gross operating margin | 9900 | €61,536 | €63,842 | +€2,306 | +3.7% |
| Operating profit (loss) | 9901 | €37,141 | €30,428 | -€6,713 | -18.1% |
| Financial income | 75/76B | €16,114 | €13,517 | -€2,597 | -16.1% |
| Recurring financial income | 75 | €16,114 | €13,517 | -€2,597 | -16.1% |
| Financial charges | 65/66B | €15,298 | €14,553 | -€745 | -4.9% |
| Recurring financial charges | 65 | €15,298 | €14,553 | -€745 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €37,956 | €29,392 | -€8,564 | -22.6% |
| Income taxes | 67/77 | €8,911 | €7,068 | -€1,843 | -20.7% |
| Profit (loss) for the period | 9904 | €29,045 | €22,324 | -€6,721 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,045 | €22,324 | -€6,721 | -23.1% |
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 18 October 2026 via checked.be.