AU POINT BREAK: what changed
Two fiscal 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 POINT BREAK
Largest movements
- Tangible fixed assets -€3,333
down €3,333 (-46.3%), from €7,195 to €3,862
- Intangible fixed assets -€2,760
down €2,760 (-24.0%), from €11,477 to €8,717
- Receivables within one year +€2,496
up €2,496 (+53.4%), from €4,672 to €7,168
of which Trade receivables: +€3,742
- Cash -€1,121
down €1,121 (-50.3%), from €2,227 to €1,106
mainly Net result for the year (-€7,543) and Receivables within one year (-€2,496)
- Profit (loss) carried forward -€7,543
down €7,543, from €251 to -€7,292
- Trade debts +€2,637
up €2,637 (+14.0%), from €18,778 to €21,416
- Other debts +€1,428
new in 2025: €1,428
- Tax, wage and social debts -€1,308
down €1,308 (-23.8%), from €5,499 to €4,192
of which Remuneration and social security: -€3,259
- Gross operating margin -€2,878
down €2,878 (-12.0%), from €23,955 to €21,077
- Staff costs +€2,791
up €2,791 (+15.3%), from €18,206 to €20,997
- Depreciation +€986
up €986 (+18.5%), from €5,341 to €6,327
- Other operating charges +€782
up €782 (+782.4%), from €100 to €882
- Financial charges +€399
up €399 (+1566.1%), from €26 to €425
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.
Cash bridge derived
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 | €26,528 | €21,743 | -€4,786 | -18.0% |
| Formation expenses | 20 | €958 | €723 | -€234 | -24.5% |
| Fixed assets | 21/28 | €18,672 | €12,579 | -€6,093 | -32.6% |
| Intangible fixed assets | 21 | €11,477 | €8,717 | -€2,760 | -24.0% |
| Tangible fixed assets | 22/27 | €7,195 | €3,862 | -€3,333 | -46.3% |
| Furniture and vehicles | 24 | €7,195 | €3,862 | -€3,333 | -46.3% |
| Current assets | 29/58 | €6,898 | €8,440 | +€1,542 | +22.3% |
| Amounts receivable within one year | 40/41 | €4,672 | €7,168 | +€2,496 | +53.4% |
| Trade receivables | 40 | €3,427 | €7,168 | +€3,742 | +109.2% |
| Other amounts receivable | 41 | €1,245 | - | -€1,245 | |
| Cash at bank and in hand | 54/58 | €2,227 | €1,106 | -€1,121 | -50.3% |
| Deferred charges and accrued income | 490/1 | - | €166 | +€166 | |
| Total equity and liabilities | 10/49 | €26,528 | €21,743 | -€4,786 | -18.0% |
| Equity | 10/15 | €2,251 | -€5,292 | -€7,543 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €251 | -€7,292 | -€7,543 | |
| Amounts payable | 17/49 | €24,278 | €27,035 | +€2,757 | +11.4% |
| Amounts payable within one year | 42/48 | €24,278 | €27,035 | +€2,757 | +11.4% |
| Trade debts | 44 | €18,778 | €21,416 | +€2,637 | +14.0% |
| Suppliers | 440/4 | €18,778 | €21,416 | +€2,637 | +14.0% |
| Taxes, remuneration and social security | 45 | €5,499 | €4,192 | -€1,308 | -23.8% |
| Taxes | 450/3 | €1,145 | €3,096 | +€1,952 | +170.5% |
| Remuneration and social security | 454/9 | €4,355 | €1,096 | -€3,259 | -74.8% |
| Other amounts payable | 47/48 | - | €1,428 | +€1,428 | |
| Remuneration, social security and pensions | 62 | €18,206 | €20,997 | +€2,791 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,341 | €6,327 | +€986 | +18.5% |
| Other operating charges | 640/8 | €100 | €882 | +€782 | +782.4% |
| Gross operating margin | 9900 | €23,955 | €21,077 | -€2,878 | -12.0% |
| Operating profit (loss) | 9901 | €308 | -€7,130 | -€7,438 | |
| Financial income | 75/76B | €38 | €12 | -€26 | -69.6% |
| Recurring financial income | 75 | €38 | €12 | -€26 | -69.6% |
| Financial charges | 65/66B | €26 | €425 | +€399 | +1566.1% |
| Recurring financial charges | 65 | €26 | €425 | +€399 | +1566.1% |
| Profit (loss) for the period before taxes | 9903 | €320 | -€7,543 | -€7,863 | |
| Income taxes | 67/77 | €70 | - | -€70 | |
| Profit (loss) for the period | 9904 | €251 | -€7,543 | -€7,794 | |
| Profit (loss) for the period to be appropriated | 9905 | €251 | -€7,543 | -€7,794 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.