AU-TECHNICS: 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-TECHNICS
Largest movements
- Cash +€206,436
up €206,436 (+214.5%), from €96,230 to €302,665
mainly Net result for the year (+€223,982) and Tax, wage and social debts (+€73,455)
- Tangible fixed assets +€76,259
up €76,259 (+61.7%), from €123,675 to €199,935
of which Furniture and vehicles: +€74,177
- Receivables within one year +€32,487
up €32,487 (+58.2%), from €55,782 to €88,268
of which Other amounts receivable: +€23,484
- Reserves +€223,982
up €223,982 (+150.0%), from €149,309 to €373,292
- Tax, wage and social debts +€73,455
up €73,455 (+187.6%), from €39,150 to €112,605
of which Taxes: +€62,208
- Current portion of long-term debt +€16,491
up €16,491 (+56.7%), from €29,062 to €45,554
- Trade debts -€8,883
down €8,883 (-63.3%), from €14,030 to €5,147
- Debts after one year +€8,333
up €8,333 (+18.6%), from €44,804 to €53,137
- Gross operating margin +€337,511
up €337,511 (+110.5%), from €305,456 to €642,966
- Staff costs +€95,460
up €95,460 (+65.7%), from €145,313 to €240,772
- Taxes +€60,858
up €60,858 (+215.7%), from €28,208 to €89,066
- Depreciation +€11,699
up €11,699 (+31.2%), from €37,477 to €49,176
- Other operating charges +€6,786
up €6,786 (+93.1%), from €7,285 to €14,071
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 | €278,527 | €594,043 | +€315,515 | +113.3% |
| Fixed assets | 21/28 | €123,675 | €200,713 | +€77,038 | +62.3% |
| Tangible fixed assets | 22/27 | €123,675 | €199,935 | +€76,259 | +61.7% |
| Plant, machinery and equipment | 23 | €18,792 | €49,235 | +€30,443 | +162.0% |
| Furniture and vehicles | 24 | €76,522 | €150,700 | +€74,177 | +96.9% |
| Leasing and similar rights | 25 | €28,361 | - | -€28,361 | |
| Financial fixed assets | 28 | - | €779 | +€779 | |
| Current assets | 29/58 | €154,852 | €393,329 | +€238,477 | +154.0% |
| Amounts receivable within one year | 40/41 | €55,782 | €88,268 | +€32,487 | +58.2% |
| Trade receivables | 40 | €18,674 | €27,677 | +€9,003 | +48.2% |
| Other amounts receivable | 41 | €37,107 | €60,591 | +€23,484 | +63.3% |
| Cash at bank and in hand | 54/58 | €96,230 | €302,665 | +€206,436 | +214.5% |
| Deferred charges and accrued income | 490/1 | €2,840 | €2,396 | -€445 | -15.7% |
| Total equity and liabilities | 10/49 | €278,527 | €594,043 | +€315,515 | +113.3% |
| Equity | 10/15 | €151,309 | €375,292 | +€223,982 | +148.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €149,309 | €373,292 | +€223,982 | +150.0% |
| Distributable reserves | 133 | €149,309 | €373,292 | +€223,982 | +150.0% |
| Amounts payable | 17/49 | €127,218 | €218,751 | +€91,533 | +72.0% |
| Amounts payable after more than one year | 17 | €44,804 | €53,137 | +€8,333 | +18.6% |
| Financial debts | 170/4 | €44,804 | €53,137 | +€8,333 | +18.6% |
| Amounts payable within one year | 42/48 | €82,413 | €163,306 | +€80,892 | +98.2% |
| Current portion of amounts payable after more than one year | 42 | €29,062 | €45,554 | +€16,491 | +56.7% |
| Trade debts | 44 | €14,030 | €5,147 | -€8,883 | -63.3% |
| Suppliers | 440/4 | €14,030 | €5,147 | -€8,883 | -63.3% |
| Taxes, remuneration and social security | 45 | €39,150 | €112,605 | +€73,455 | +187.6% |
| Taxes | 450/3 | €32,168 | €94,376 | +€62,208 | +193.4% |
| Remuneration and social security | 454/9 | €6,982 | €18,229 | +€11,247 | +161.1% |
| Other amounts payable | 47/48 | €171 | - | -€171 | |
| Accrued charges and deferred income | 492/3 | - | €2,308 | +€2,308 | |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €145,313 | €240,772 | +€95,460 | +65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,477 | €49,176 | +€11,699 | +31.2% |
| Other operating charges | 640/8 | €7,285 | €14,071 | +€6,786 | +93.1% |
| Non-recurring operating charges | 66A | - | €20,182 | +€20,182 | |
| Gross operating margin | 9900 | €305,456 | €642,966 | +€337,511 | +110.5% |
| Operating profit (loss) | 9901 | €115,381 | €318,766 | +€203,385 | +176.3% |
| Financial income | 75/76B | €137 | €82 | -€55 | -40.2% |
| Recurring financial income | 75 | €137 | €82 | -€55 | -40.2% |
| Financial charges | 65/66B | €5,384 | €5,799 | +€415 | +7.7% |
| Recurring financial charges | 65 | €5,384 | €5,799 | +€415 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €110,133 | €313,048 | +€202,915 | +184.2% |
| Income taxes | 67/77 | €28,208 | €89,066 | +€60,858 | +215.7% |
| Profit (loss) for the period | 9904 | €81,925 | €223,982 | +€142,057 | +173.4% |
| Profit (loss) for the period to be appropriated | 9905 | €81,925 | €223,982 | +€142,057 | +173.4% |
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 8 October 2026 via checked.be.