AU PROVENCAL: 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 PROVENCAL
Largest movements
- Intangible fixed assets -€14,764
down €14,764 (-15.0%), from €98,429 to €83,665
- Cash -€13,738
down €13,738 (-13.1%), from €105,130 to €91,392
mainly Other debts (-€20,000) and Debts after one year (-€18,995)
- Tangible fixed assets -€6,311
down €6,311 (-14.6%), from €43,295 to €36,984
of which Furniture and vehicles: -€9,457
- Other debts -€20,000
down €20,000 (-100%), from €20,000 to €0
- Debts after one year -€18,995
down €18,995 (-22.2%), from €85,394 to €66,399
- Reserves +€4,780
up €4,780 (+5.4%), from €88,080 to €92,861
- Gross operating margin -€15,394
down €15,394 (-14.3%), from €107,798 to €92,405
- Turnover -€14,300
down €14,300 (-5.2%), from €276,020 to €261,720
- Financial charges +€6,264
up €6,264 (+139%), from €4,519 to €10,783
of which Non-recurring financial charges: +€5,000
- Purchases and services +€6,239
up €6,239 (+3.6%), from €173,259 to €179,498
- Depreciation +€4,209
up €4,209 (+20.5%), from €20,549 to €24,758
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 | €265,892 | €231,416 | -€34,476 | -13.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €141,726 | €120,651 | -€21,075 | -14.9% |
| Intangible fixed assets | 21 | €98,429 | €83,665 | -€14,764 | -15.0% |
| Tangible fixed assets | 22/27 | €43,295 | €36,984 | -€6,311 | -14.6% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €1,136 | €4,282 | +€3,146 | +277% |
| Furniture and vehicles | 24 | €42,158 | €32,702 | -€9,457 | -22.4% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €124,166 | €110,765 | -€13,401 | -10.8% |
| Stocks and contracts in progress | 3 | €14,425 | €12,873 | -€1,552 | -10.8% |
| Stocks | 30/36 | €14,425 | €12,873 | -€1,552 | -10.8% |
| Amounts receivable within one year | 40/41 | €2,882 | €3,248 | +€367 | +12.7% |
| Trade receivables | 40 | €1,001 | €670 | -€331 | -33.1% |
| Other amounts receivable | 41 | €1,881 | €2,579 | +€697 | +37.1% |
| Cash at bank and in hand | 54/58 | €105,130 | €91,392 | -€13,738 | -13.1% |
| Deferred charges and accrued income | 490/1 | €1,729 | €3,252 | +€1,523 | +88.1% |
| Total equity and liabilities | 10/49 | €265,892 | €231,416 | -€34,476 | -13.0% |
| Equity | 10/15 | €128,080 | €132,861 | +€4,780 | +3.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €88,080 | €92,861 | +€4,780 | +5.4% |
| Distributable reserves | 133 | €88,080 | €92,861 | +€4,780 | +5.4% |
| Amounts payable | 17/49 | €137,812 | €98,555 | -€39,256 | -28.5% |
| Amounts payable after more than one year | 17 | €85,394 | €66,399 | -€18,995 | -22.2% |
| Financial debts | 170/4 | €85,394 | €66,399 | -€18,995 | -22.2% |
| Amounts payable within one year | 42/48 | €52,418 | €32,157 | -€20,261 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €19,182 | €19,667 | +€485 | +2.5% |
| Trade debts | 44 | €4,558 | €4,244 | -€313 | -6.9% |
| Suppliers | 440/4 | €4,558 | €4,244 | -€313 | -6.9% |
| Taxes, remuneration and social security | 45 | €8,679 | €8,245 | -€434 | -5.0% |
| Taxes | 450/3 | €7,009 | €6,566 | -€443 | -6.3% |
| Remuneration and social security | 454/9 | €1,670 | €1,679 | +€10 | +0.6% |
| Other amounts payable | 47/48 | €20,000 | €0 | -€20,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €276,020 | €261,720 | -€14,300 | -5.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €173,259 | €179,498 | +€6,239 | +3.6% |
| Remuneration, social security and pensions | 62 | €39,830 | €35,773 | -€4,057 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,549 | €24,758 | +€4,209 | +20.5% |
| Other operating charges | 640/8 | €4,928 | €4,757 | -€171 | -3.5% |
| Gross operating margin | 9900 | €107,798 | €92,405 | -€15,394 | -14.3% |
| Operating profit (loss) | 9901 | €42,492 | €27,118 | -€15,374 | -36.2% |
| Financial income | 75/76B | €23 | €3 | -€20 | -87.0% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -87.0% |
| Financial charges | 65/66B | €4,519 | €10,783 | +€6,264 | +139% |
| Recurring financial charges | 65 | €4,519 | €5,783 | +€1,264 | +28.0% |
| Non-recurring financial charges | 66B | - | €5,000 | +€5,000 | |
| Profit (loss) for the period before taxes | 9903 | €37,996 | €16,338 | -€21,658 | -57.0% |
| Income taxes | 67/77 | €14,677 | €11,558 | -€3,119 | -21.3% |
| Profit (loss) for the period | 9904 | €23,319 | €4,780 | -€18,539 | -79.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,319 | €4,780 | -€18,539 | -79.5% |
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 21 October 2026 via checked.be.