AUCIE: 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.
AUCIE
Largest movements
- Tangible fixed assets -€36,044
down €36,044 (-2.4%), from €1.5m to €1.4m
of which Land and buildings: -€40,709
- Debts after one year -€60,000
down €60,000 (-6.1%), from €990,000 to €930,000
- Reserves +€15,888
up €15,888 (+203.9%), from €7,790 to €23,678
of which Distributable reserves: +€15,888
- Gross operating margin +€67,849
up €67,849 (+132.1%), from €51,367 to €119,217
- Financial charges +€32,751
up €32,751 (+323.6%), from €10,121 to €42,872
- Depreciation +€17,228
up €17,228 (+72.5%), from €23,747 to €40,975
- Purchases and services -€12,733
no longer reported in 2023 (was €12,733)
- Other operating charges +€4,734
up €4,734 (+70.9%), from €6,680 to €11,414
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,517,830 | €1,473,914 | -€43,916 | -2.9% |
| Fixed assets | 21/28 | €1,483,993 | €1,447,949 | -€36,044 | -2.4% |
| Tangible fixed assets | 22/27 | €1,483,993 | €1,447,949 | -€36,044 | -2.4% |
| Land and buildings | 22 | €1,483,993 | €1,443,284 | -€40,709 | -2.7% |
| Plant, machinery and equipment | 23 | - | €4,665 | +€4,665 | |
| Current assets | 29/58 | €33,837 | €25,965 | -€7,872 | -23.3% |
| Amounts receivable within one year | 40/41 | €2,655 | - | -€2,655 | |
| Other amounts receivable | 41 | €2,655 | - | -€2,655 | |
| Cash at bank and in hand | 54/58 | €31,182 | €25,965 | -€5,217 | -16.7% |
| Total equity and liabilities | 10/49 | €1,517,830 | €1,473,914 | -€43,916 | -2.9% |
| Equity | 10/15 | €17,790 | €33,678 | +€15,888 | +89.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €7,790 | €23,678 | +€15,888 | +203.9% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Legal reserve | 130 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €6,790 | €22,678 | +€15,888 | +234.0% |
| Amounts payable | 17/49 | €1,500,040 | €1,440,236 | -€59,804 | -4.0% |
| Amounts payable after more than one year | 17 | €990,000 | €930,000 | -€60,000 | -6.1% |
| Financial debts | 170/4 | €990,000 | €930,000 | -€60,000 | -6.1% |
| Amounts payable within one year | 42/48 | €510,040 | €510,236 | +€196 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €5,722 | €726 | -€4,996 | -87.3% |
| Suppliers | 440/4 | €5,722 | €726 | -€4,996 | -87.3% |
| Taxes, remuneration and social security | 45 | €3,029 | €10,597 | +€7,568 | +249.8% |
| Taxes | 450/3 | €3,029 | €10,597 | +€7,568 | +249.8% |
| Other amounts payable | 47/48 | €441,288 | €438,913 | -€2,375 | -0.5% |
| Non-recurring operating income | 76A | - | €9,500 | +€9,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €12,733 | - | -€12,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,747 | €40,975 | +€17,228 | +72.5% |
| Other operating charges | 640/8 | €6,680 | €11,414 | +€4,734 | +70.9% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €51,367 | €119,217 | +€67,849 | +132.1% |
| Operating profit (loss) | 9901 | €20,941 | €66,328 | +€45,387 | +216.7% |
| Financial charges | 65/66B | €10,121 | €42,872 | +€32,751 | +323.6% |
| Recurring financial charges | 65 | €10,121 | €42,872 | +€32,751 | +323.6% |
| Profit (loss) for the period before taxes | 9903 | €10,819 | €23,455 | +€12,636 | +116.8% |
| Income taxes | 67/77 | €3,029 | €7,568 | +€4,538 | +149.8% |
| Profit (loss) for the period | 9904 | €7,790 | €15,888 | +€8,098 | +103.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,790 | €15,888 | +€8,098 | +103.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.