AUCAJODO: 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.
AUCAJODO
Largest movements
- Cash +€23,666
up €23,666 (+25.5%), from €92,698 to €116,364
mainly Net result for the year (+€36,312) and Depreciation (+€5,799)
- Receivables after one year +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
of which Other amounts receivable: +€15,000
- Tangible fixed assets -€2,863
down €2,863 (-22.1%), from €12,945 to €10,082
- Reserves +€36,312
up €36,312 (+47.6%), from €76,208 to €112,520
- Tax, wage and social debts -€5,308
down €5,308 (-20.1%), from €26,433 to €21,125
- Other debts -€4,102
down €4,102 (-91.5%), from €4,484 to €382
- Gross operating margin -€13,962
down €13,962 (-19.0%), from €73,357 to €59,395
- Taxes -€4,655
down €4,655 (-23.5%), from €19,790 to €15,135
- Depreciation +€912
up €912 (+18.7%), from €4,887 to €5,799
- Other operating charges -€789
down €789 (-72.8%), from €1,084 to €295
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 | €115,643 | €142,696 | +€27,053 | +23.4% |
| Fixed assets | 21/28 | €12,945 | €10,082 | -€2,863 | -22.1% |
| Tangible fixed assets | 22/27 | €12,945 | €10,082 | -€2,863 | -22.1% |
| Furniture and vehicles | 24 | €12,945 | €10,082 | -€2,863 | -22.1% |
| Current assets | 29/58 | €102,698 | €132,615 | +€29,917 | +29.1% |
| Amounts receivable after more than one year | 29 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Trade receivables | 290 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | - | €1,251 | +€1,251 | |
| Other amounts receivable | 41 | - | €1,251 | +€1,251 | |
| Cash at bank and in hand | 54/58 | €92,698 | €116,364 | +€23,666 | +25.5% |
| Total equity and liabilities | 10/49 | €115,643 | €142,696 | +€27,053 | +23.4% |
| Equity | 10/15 | €78,208 | €114,520 | +€36,312 | +46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,208 | €112,520 | +€36,312 | +47.6% |
| Tax-exempt reserves | 132 | €76,208 | €112,520 | +€36,312 | +47.6% |
| Amounts payable | 17/49 | €37,435 | €28,177 | -€9,258 | -24.7% |
| Amounts payable within one year | 42/48 | €37,435 | €28,177 | -€9,258 | -24.7% |
| Trade debts | 44 | €6,518 | €6,670 | +€152 | +2.3% |
| Suppliers | 440/4 | €6,518 | €6,670 | +€152 | +2.3% |
| Taxes, remuneration and social security | 45 | €26,433 | €21,125 | -€5,308 | -20.1% |
| Taxes | 450/3 | €26,433 | €21,125 | -€5,308 | -20.1% |
| Other amounts payable | 47/48 | €4,484 | €382 | -€4,102 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,887 | €5,799 | +€912 | +18.7% |
| Other operating charges | 640/8 | €1,084 | €295 | -€789 | -72.8% |
| Gross operating margin | 9900 | €73,357 | €59,395 | -€13,962 | -19.0% |
| Operating profit (loss) | 9901 | €67,386 | €53,301 | -€14,085 | -20.9% |
| Financial income | 75/76B | - | €472 | +€472 | |
| Recurring financial income | 75 | - | €472 | +€472 | |
| Financial charges | 65/66B | €2,225 | €2,325 | +€100 | +4.5% |
| Recurring financial charges | 65 | €2,225 | €2,325 | +€100 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €65,161 | €51,447 | -€13,714 | -21.0% |
| Income taxes | 67/77 | €19,790 | €15,135 | -€4,655 | -23.5% |
| Profit (loss) for the period | 9904 | €45,371 | €36,312 | -€9,059 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,371 | €36,312 | -€9,059 | -20.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.