Au2M: 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.
Au2M
Largest movements
- Cash +€9,487
up €9,487 (+14.2%), from €66,646 to €76,133
mainly Net result for the year (+€47,431) and Other debts (+€7,600)
- Financial fixed assets -€2,259
down €2,259 (-6.8%), from €33,259 to €31,000
- Receivables within one year +€1,838
up €1,838 (+670.9%), from €274 to €2,112
of which Other amounts receivable: +€1,868
- Debts after one year -€22,069
down €22,069 (-69.9%), from €31,589 to €9,520
- Profit (loss) carried forward +€9,431
up €9,431 (+26.4%), from €35,719 to €45,149
- Other debts +€7,600
new in 2025: €7,600
- Tax, wage and social debts +€7,005
up €7,005 (+57.3%), from €12,233 to €19,238
- Trade debts +€5,274
up €5,274 (+554.1%), from €952 to €6,226
- Gross operating margin +€35,028
up €35,028 (+114.9%), from €30,495 to €65,523
- Taxes +€7,229
up €7,229 (+118.2%), from €6,118 to €13,346
- Financial charges +€783
up €783 (+24.4%), from €3,208 to €3,991
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 | €101,279 | €109,802 | +€8,523 | +8.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €34,232 | €31,354 | -€2,879 | -8.4% |
| Tangible fixed assets | 22/27 | €973 | €354 | -€620 | -63.6% |
| Furniture and vehicles | 24 | €973 | €354 | -€620 | -63.6% |
| Financial fixed assets | 28 | €33,259 | €31,000 | -€2,259 | -6.8% |
| Current assets | 29/58 | €67,046 | €78,448 | +€11,402 | +17.0% |
| Amounts receivable within one year | 40/41 | €274 | €2,112 | +€1,838 | +670.9% |
| Trade receivables | 40 | €30 | €0 | -€30 | -100.0% |
| Other amounts receivable | 41 | €244 | €2,112 | +€1,868 | +765.8% |
| Cash at bank and in hand | 54/58 | €66,646 | €76,133 | +€9,487 | +14.2% |
| Deferred charges and accrued income | 490/1 | €126 | €203 | +€77 | +60.8% |
| Total equity and liabilities | 10/49 | €101,279 | €109,802 | +€8,523 | +8.4% |
| Equity | 10/15 | €35,719 | €45,149 | +€9,431 | +26.4% |
| Profit (loss) carried forward | 14 | €35,719 | €45,149 | +€9,431 | +26.4% |
| Amounts payable | 17/49 | €65,560 | €64,653 | -€907 | -1.4% |
| Amounts payable after more than one year | 17 | €31,589 | €9,520 | -€22,069 | -69.9% |
| Financial debts | 170/4 | €31,589 | €9,520 | -€22,069 | -69.9% |
| Amounts payable within one year | 42/48 | €33,972 | €55,133 | +€21,162 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €20,787 | €22,069 | +€1,282 | +6.2% |
| Trade debts | 44 | €952 | €6,226 | +€5,274 | +554.1% |
| Suppliers | 440/4 | €952 | €6,226 | +€5,274 | +554.1% |
| Taxes, remuneration and social security | 45 | €12,233 | €19,238 | +€7,005 | +57.3% |
| Taxes | 450/3 | €12,233 | €19,238 | +€7,005 | +57.3% |
| Other amounts payable | 47/48 | - | €7,600 | +€7,600 | |
| Non-recurring operating income | 76A | - | €40,294 | +€40,294 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €983 | €620 | -€364 | -37.0% |
| Other operating charges | 640/8 | €355 | €239 | -€117 | -32.9% |
| Non-recurring operating charges | 66A | €153 | €0 | -€153 | -100.0% |
| Gross operating margin | 9900 | €30,495 | €65,523 | +€35,028 | +114.9% |
| Operating profit (loss) | 9901 | €29,003 | €64,665 | +€35,661 | +123.0% |
| Financial income | 75/76B | €0 | €103 | +€103 | |
| Recurring financial income | 75 | €0 | €103 | +€103 | |
| Financial charges | 65/66B | €3,208 | €3,991 | +€783 | +24.4% |
| Recurring financial charges | 65 | €3,208 | €3,991 | +€783 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €25,795 | €60,777 | +€34,982 | +135.6% |
| Income taxes | 67/77 | €6,118 | €13,346 | +€7,229 | +118.2% |
| Profit (loss) for the period | 9904 | €19,678 | €47,431 | +€27,753 | +141.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,678 | €47,431 | +€27,753 | +141.0% |
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.