AUCA Development: 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.
AUCA Development
Largest movements
- Receivables within one year +€45,815
up €45,815 (+268%), from €17,080 to €62,895
of which Other amounts receivable: +€46,072
- Cash -€9,331
down €9,331 (-11.5%), from €81,055 to €71,723
mainly Receivables within one year (-€45,815) and Tax, wage and social debts (-€5,921)
- Reserves +€43,070
up €43,070 (+65.3%), from €66,006 to €109,076
- Tax, wage and social debts -€5,921
down €5,921 (-22.5%), from €26,351 to €20,431
- Gross operating margin -€27,290
down €27,290 (-32.5%), from €83,896 to €56,606
- Taxes -€5,259
down €5,259 (-30.9%), from €16,996 to €11,737
- Financial charges +€2,215
up €2,215 (+363%), from €611 to €2,826
- Financial income +€1,171
up €1,171 (+1,051%), from €112 to €1,283
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 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Current assets | 29/58 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Amounts receivable within one year | 40/41 | €17,080 | €62,895 | +€45,815 | +268% |
| Trade receivables | 40 | €257 | €0 | -€257 | -100% |
| Other amounts receivable | 41 | €16,823 | €62,895 | +€46,072 | +274% |
| Cash at bank and in hand | 54/58 | €81,055 | €71,723 | -€9,331 | -11.5% |
| Total equity and liabilities | 10/49 | €98,134 | €134,618 | +€36,484 | +37.2% |
| Equity | 10/15 | €70,006 | €113,076 | +€43,070 | +61.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,006 | €109,076 | +€43,070 | +65.3% |
| Distributable reserves | 133 | €66,006 | €109,076 | +€43,070 | +65.3% |
| Amounts payable | 17/49 | €28,129 | €21,542 | -€6,586 | -23.4% |
| Amounts payable within one year | 42/48 | €28,129 | €21,542 | -€6,586 | -23.4% |
| Trade debts | 44 | €1,777 | €1,111 | -€666 | -37.5% |
| Suppliers | 440/4 | €1,777 | €1,111 | -€666 | -37.5% |
| Taxes, remuneration and social security | 45 | €26,351 | €20,431 | -€5,921 | -22.5% |
| Taxes | 450/3 | €26,351 | €20,431 | -€5,921 | -22.5% |
| Other operating charges | 640/8 | €395 | €256 | -€139 | -35.2% |
| Gross operating margin | 9900 | €83,896 | €56,606 | -€27,290 | -32.5% |
| Operating profit (loss) | 9901 | €83,501 | €56,350 | -€27,151 | -32.5% |
| Financial income | 75/76B | €112 | €1,283 | +€1,171 | +1,051% |
| Recurring financial income | 75 | €112 | €1,283 | +€1,171 | +1,051% |
| Financial charges | 65/66B | €611 | €2,826 | +€2,215 | +363% |
| Recurring financial charges | 65 | €611 | €2,826 | +€2,215 | +363% |
| Profit (loss) for the period before taxes | 9903 | €83,002 | €54,807 | -€28,195 | -34.0% |
| Income taxes | 67/77 | €16,996 | €11,737 | -€5,259 | -30.9% |
| Profit (loss) for the period | 9904 | €66,006 | €43,070 | -€22,936 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,006 | €43,070 | -€22,936 | -34.7% |
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 13 October 2026 via checked.be.