AUCALO: 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.
AUCALO
Largest movements
- Receivables after one year +€31,365
new in 2025: €31,365
- Receivables within one year -€6,280
no longer reported in 2025 (was €6,280)
- Debts after one year -€40,471
down €40,471 (-42.5%), from €95,248 to €54,778
- Profit (loss) carried forward +€40,084
up €40,084 (+6,482%), from €618 to €40,702
- Other debts +€27,680
up €27,680 (+58.5%), from €47,320 to €75,000
- Tax, wage and social debts -€16,062
down €16,062 (-40.2%), from €39,969 to €23,907
of which Taxes: -€16,008
- Trade debts +€15,181
up €15,181 (+489%), from €3,102 to €18,283
- Gross operating margin +€24,508
up €24,508 (+20.9%), from €117,058 to €141,566
- Other operating charges +€2,904
up €2,904 (+65.2%), from €4,458 to €7,362
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 | €323,163 | €350,093 | +€26,930 | +8.3% |
| Fixed assets | 21/28 | €315,175 | €315,175 | = | 0.0% |
| Financial fixed assets | 28 | €315,175 | €315,175 | = | 0.0% |
| Current assets | 29/58 | €7,988 | €34,918 | +€26,930 | +337% |
| Amounts receivable after more than one year | 29 | - | €31,365 | +€31,365 | |
| Other amounts receivable | 291 | - | €31,365 | +€31,365 | |
| Amounts receivable within one year | 40/41 | €6,280 | - | -€6,280 | |
| Trade receivables | 40 | €6,280 | - | -€6,280 | |
| Cash at bank and in hand | 54/58 | €1,708 | €3,227 | +€1,518 | +88.9% |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €323,163 | €350,093 | +€26,930 | +8.3% |
| Equity | 10/15 | €97,570 | €137,654 | +€40,084 | +41.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €83,952 | €83,952 | = | 0.0% |
| Non-distributable reserves | 130/1 | €83,952 | €83,952 | = | 0.0% |
| Other | 1319 | €83,952 | €83,952 | = | 0.0% |
| Profit (loss) carried forward | 14 | €618 | €40,702 | +€40,084 | +6,482% |
| Amounts payable | 17/49 | €225,593 | €212,439 | -€13,154 | -5.8% |
| Amounts payable after more than one year | 17 | €95,248 | €54,778 | -€40,471 | -42.5% |
| Financial debts | 170/4 | €95,248 | €54,778 | -€40,471 | -42.5% |
| Amounts payable within one year | 42/48 | €130,345 | €157,662 | +€27,317 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €39,953 | €40,471 | +€518 | +1.3% |
| Trade debts | 44 | €3,102 | €18,283 | +€15,181 | +489% |
| Suppliers | 440/4 | €3,102 | €18,283 | +€15,181 | +489% |
| Taxes, remuneration and social security | 45 | €39,969 | €23,907 | -€16,062 | -40.2% |
| Taxes | 450/3 | €39,916 | €23,907 | -€16,008 | -40.1% |
| Remuneration and social security | 454/9 | €54 | - | -€54 | |
| Other amounts payable | 47/48 | €47,320 | €75,000 | +€27,680 | +58.5% |
| Remuneration, social security and pensions | 62 | €227 | €241 | +€14 | +6.2% |
| Other operating charges | 640/8 | €4,458 | €7,362 | +€2,904 | +65.2% |
| Non-recurring operating charges | 66A | €135 | - | -€135 | |
| Gross operating margin | 9900 | €117,058 | €141,566 | +€24,508 | +20.9% |
| Operating profit (loss) | 9901 | €112,238 | €133,963 | +€21,724 | +19.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €2,088 | €1,656 | -€433 | -20.7% |
| Recurring financial charges | 65 | €2,088 | €1,656 | -€433 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €110,150 | €132,310 | +€22,160 | +20.1% |
| Income taxes | 67/77 | €17,622 | €17,227 | -€395 | -2.2% |
| Profit (loss) for the period | 9904 | €92,528 | €115,084 | +€22,555 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,528 | €115,084 | +€22,555 | +24.4% |
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 19 October 2026 via checked.be.