Au’Club: 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’Club
Largest movements
- Cash +€12,971
up €12,971 (+12.1%), from €107,400 to €120,370
mainly Other debts (+€67,637) and Net result for the year (+€12,550)
- Intangible fixed assets -€11,168
down €11,168 (-16.5%), from €67,655 to €56,487
- Receivables within one year -€4,952
down €4,952 (-11.6%), from €42,778 to €37,826
of which Trade receivables: -€2,492
- Other debts +€67,637
up €67,637 (+16,896%), from €400 to €68,037
- Profit (loss) carried forward -€67,450
down €67,450 (-66.0%), from €102,195 to €34,745
- Debts after one year -€11,784
down €11,784 (-21.9%), from €53,689 to €41,905
- Tax, wage and social debts +€9,355
up €9,355 (+22.4%), from €41,694 to €51,049
of which Taxes: +€12,004
- Staff costs +€21,957
up €21,957 (+10.6%), from €206,272 to €228,230
- Gross operating margin +€7,277
up €7,277 (+2.9%), from €252,301 to €259,578
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 | €219,833 | €217,570 | -€2,264 | -1.0% |
| Fixed assets | 21/28 | €67,655 | €58,415 | -€9,240 | -13.7% |
| Intangible fixed assets | 21 | €67,655 | €56,487 | -€11,168 | -16.5% |
| Tangible fixed assets | 22/27 | €0 | €1,928 | +€1,928 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €1,928 | +€1,928 | |
| Current assets | 29/58 | €152,178 | €159,155 | +€6,977 | +4.6% |
| Amounts receivable within one year | 40/41 | €42,778 | €37,826 | -€4,952 | -11.6% |
| Trade receivables | 40 | €30,319 | €27,826 | -€2,492 | -8.2% |
| Other amounts receivable | 41 | €12,460 | €10,000 | -€2,460 | -19.7% |
| Cash at bank and in hand | 54/58 | €107,400 | €120,370 | +€12,971 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,000 | €958 | -€1,042 | -52.1% |
| Total equity and liabilities | 10/49 | €219,833 | €217,570 | -€2,264 | -1.0% |
| Equity | 10/15 | €110,255 | €42,805 | -€67,450 | -61.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,195 | €34,745 | -€67,450 | -66.0% |
| Amounts payable | 17/49 | €109,578 | €174,765 | +€65,187 | +59.5% |
| Amounts payable after more than one year | 17 | €53,689 | €41,905 | -€11,784 | -21.9% |
| Financial debts | 170/4 | €53,689 | €41,905 | -€11,784 | -21.9% |
| Amounts payable within one year | 42/48 | €55,710 | €132,860 | +€77,150 | +138% |
| Current portion of amounts payable after more than one year | 42 | €11,528 | €11,784 | +€255 | +2.2% |
| Trade debts | 44 | €2,087 | €1,990 | -€98 | -4.7% |
| Suppliers | 440/4 | €2,087 | €1,990 | -€98 | -4.7% |
| Taxes, remuneration and social security | 45 | €41,694 | €51,049 | +€9,355 | +22.4% |
| Taxes | 450/3 | €19,049 | €31,053 | +€12,004 | +63.0% |
| Remuneration and social security | 454/9 | €22,645 | €19,996 | -€2,649 | -11.7% |
| Other amounts payable | 47/48 | €400 | €68,037 | +€67,637 | +16,896% |
| Accrued charges and deferred income | 492/3 | €179 | €0 | -€179 | -100% |
| Remuneration, social security and pensions | 62 | €206,272 | €228,230 | +€21,957 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,376 | €11,620 | +€243 | +2.1% |
| Other operating charges | 640/8 | - | €179 | +€179 | |
| Gross operating margin | 9900 | €252,301 | €259,578 | +€7,277 | +2.9% |
| Operating profit (loss) | 9901 | €34,652 | €19,549 | -€15,103 | -43.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,734 | €2,444 | -€1,290 | -34.6% |
| Recurring financial charges | 65 | €3,734 | €2,444 | -€1,290 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €30,918 | €17,105 | -€13,813 | -44.7% |
| Income taxes | 67/77 | €5,694 | €4,556 | -€1,138 | -20.0% |
| Profit (loss) for the period | 9904 | €25,225 | €12,550 | -€12,675 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,225 | €12,550 | -€12,675 | -50.2% |
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 30 October 2026 via checked.be.