AU GOURMET: 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 GOURMET
Largest movements
- Cash -€423
down €423 (-57.5%), from €736 to €313
mainly Net result for the year (-€835) and Other debts (-€2)
- Intangible fixed assets -€234
down €234 (-100%), from €234 to €0
- Financial fixed assets -€180
down €180 (-40.9%), from €440 to €260
- Profit (loss) carried forward -€835
down €835 (-1.1%), from -€73,675 to -€74,509
- Other operating charges -€415
no longer reported in 2025 (was €415)
- Staff costs -€341
down €341 (-48.1%), from €710 to €369
- Gross operating margin +€46
no longer reported in 2025 (was -€46)
- Purchases and services -€46
no longer reported in 2025 (was €46)
- Financial charges +€7
up €7 (+3.2%), from €225 to €232
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 | €3,057 | €2,220 | -€837 | -27.4% |
| Fixed assets | 21/28 | €674 | €260 | -€414 | -61.4% |
| Intangible fixed assets | 21 | €234 | €0 | -€234 | -100% |
| Financial fixed assets | 28 | €440 | €260 | -€180 | -40.9% |
| Current assets | 29/58 | €2,383 | €1,960 | -€423 | -17.8% |
| Amounts receivable within one year | 40/41 | €1,647 | €1,647 | = | 0.0% |
| Other amounts receivable | 41 | €1,647 | €1,647 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €736 | €313 | -€423 | -57.5% |
| Total equity and liabilities | 10/49 | €3,057 | €2,220 | -€837 | -27.4% |
| Equity | 10/15 | -€53,224 | -€54,058 | -€835 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,675 | -€74,509 | -€835 | -1.1% |
| Amounts payable | 17/49 | €56,280 | €56,278 | -€2 | 0.0% |
| Amounts payable within one year | 42/48 | €56,280 | €56,278 | -€2 | 0.0% |
| Other amounts payable | 47/48 | €56,280 | €56,278 | -€2 | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €46 | - | -€46 | |
| Remuneration, social security and pensions | 62 | €710 | €369 | -€341 | -48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €234 | +€0 | 0.0% |
| Other operating charges | 640/8 | €415 | - | -€415 | |
| Gross operating margin | 9900 | -€46 | - | +€46 | |
| Operating profit (loss) | 9901 | -€1,405 | -€602 | +€803 | +57.1% |
| Financial charges | 65/66B | €225 | €232 | +€7 | +3.2% |
| Recurring financial charges | 65 | €225 | €232 | +€7 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,630 | -€835 | +€795 | +48.8% |
| Profit (loss) for the period | 9904 | -€1,630 | -€835 | +€795 | +48.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,630 | -€835 | +€795 | +48.8% |
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.