Au Chest'Book: 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.
Au Chest'Book
Largest movements
- Receivables within one year -€11,750
down €11,750 (-81.4%), from €14,428 to €2,677
of which Trade receivables: -€10,775
- Tangible fixed assets -€2,024
down €2,024 (-2.5%), from €79,800 to €77,776
of which Land and buildings: -€6,896
- Cash +€1,537
up €1,537 (+606%), from €254 to €1,791
mainly Net result for the year (+€16,453) and Receivables within one year (+€11,750)
- Profit (loss) carried forward +€10,453
up €10,453 (+154%), from €6,789 to €17,242
- Debts after one year -€10,050
down €10,050 (-17.9%), from €56,178 to €46,129
- Accrued charges and deferred income -€5,876
down €5,876 (-89.3%), from €6,577 to €701
- Tax, wage and social debts -€4,276
down €4,276 (-40.1%), from €10,668 to €6,393
of which Taxes: -€4,431
- Trade debts -€1,926
down €1,926 (-13.7%), from €14,046 to €12,121
- Gross operating margin +€17,326
up €17,326 (+75.2%), from €23,025 to €40,351
- Staff costs +€3,539
new in 2025: €3,539
- Other operating charges -€2,649
down €2,649 (-70.6%), from €3,754 to €1,105
- Taxes +€2,211
up €2,211 (+151%), from €1,467 to €3,678
- Financial income -€443
down €443 (-98.5%), from €450 to €7
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 | €124,582 | €113,273 | -€11,308 | -9.1% |
| Fixed assets | 21/28 | €79,900 | €77,776 | -€2,125 | -2.7% |
| Tangible fixed assets | 22/27 | €79,800 | €77,776 | -€2,024 | -2.5% |
| Land and buildings | 22 | €76,650 | €69,755 | -€6,896 | -9.0% |
| Plant, machinery and equipment | 23 | €497 | €119 | -€379 | -76.1% |
| Furniture and vehicles | 24 | €2,652 | €7,902 | +€5,250 | +198% |
| Financial fixed assets | 28 | €100 | - | -€100 | |
| Current assets | 29/58 | €44,682 | €35,498 | -€9,184 | -20.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,428 | €2,677 | -€11,750 | -81.4% |
| Trade receivables | 40 | €10,871 | €96 | -€10,775 | -99.1% |
| Other amounts receivable | 41 | €3,557 | €2,581 | -€976 | -27.4% |
| Cash at bank and in hand | 54/58 | €254 | €1,791 | +€1,537 | +606% |
| Deferred charges and accrued income | 490/1 | - | €1,029 | +€1,029 | |
| Total equity and liabilities | 10/49 | €124,582 | €113,273 | -€11,308 | -9.1% |
| Equity | 10/15 | €20,192 | €30,645 | +€10,453 | +51.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,003 | €1,003 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,003 | €1,003 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3 | €3 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,789 | €17,242 | +€10,453 | +154% |
| Amounts payable | 17/49 | €104,390 | €82,629 | -€21,761 | -20.8% |
| Amounts payable after more than one year | 17 | €56,178 | €46,129 | -€10,050 | -17.9% |
| Financial debts | 170/4 | €56,178 | €46,129 | -€10,050 | -17.9% |
| Amounts payable within one year | 42/48 | €41,634 | €35,799 | -€5,835 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €9,578 | €10,797 | +€1,220 | +12.7% |
| Financial debts | 43 | €7,342 | €6,488 | -€854 | -11.6% |
| Credit institutions | 430/8 | €7,342 | €6,488 | -€854 | -11.6% |
| Trade debts | 44 | €14,046 | €12,121 | -€1,926 | -13.7% |
| Suppliers | 440/4 | €14,046 | €12,121 | -€1,926 | -13.7% |
| Taxes, remuneration and social security | 45 | €10,668 | €6,393 | -€4,276 | -40.1% |
| Taxes | 450/3 | €10,668 | €6,237 | -€4,431 | -41.5% |
| Remuneration and social security | 454/9 | - | €156 | +€156 | |
| Accrued charges and deferred income | 492/3 | €6,577 | €701 | -€5,876 | -89.3% |
| Remuneration, social security and pensions | 62 | - | €3,539 | +€3,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,561 | €10,364 | -€197 | -1.9% |
| Other operating charges | 640/8 | €3,754 | €1,105 | -€2,649 | -70.6% |
| Non-recurring operating charges | 66A | - | -€36 | -€36 | |
| Gross operating margin | 9900 | €23,025 | €40,351 | +€17,326 | +75.2% |
| Operating profit (loss) | 9901 | €8,710 | €25,379 | +€16,669 | +191% |
| Financial income | 75/76B | €450 | €7 | -€443 | -98.5% |
| Recurring financial income | 75 | €450 | €7 | -€443 | -98.5% |
| Financial charges | 65/66B | €5,259 | €5,255 | -€4 | -0.1% |
| Recurring financial charges | 65 | €5,259 | €5,255 | -€4 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,901 | €20,131 | +€16,230 | +416% |
| Income taxes | 67/77 | €1,467 | €3,678 | +€2,211 | +151% |
| Profit (loss) for the period | 9904 | €2,434 | €16,453 | +€14,019 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €2,434 | €16,453 | +€14,019 | +576% |
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 26 October 2026 via checked.be.