AUCOMA: 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.
AUCOMA
Largest movements
- Cash +€37,694
up €37,694 (+51.8%), from €72,723 to €110,417
mainly Trade debts (+€24,560) and Net result for the year (+€16,135)
- Tangible fixed assets -€15,994
down €15,994 (-5.3%), from €301,307 to €285,313
of which Land and buildings: -€12,880
- Trade debts +€24,560
up €24,560 (+923.0%), from €2,661 to €27,221
- Debts after one year -€17,230
down €17,230 (-33.6%), from €51,217 to €33,987
- Reserves +€15,000
up €15,000 (+2.7%), from €560,860 to €575,860
- Gross operating margin -€108,863
down €108,863 (-70.1%), from €155,332 to €46,469
- Taxes -€31,655
down €31,655 (-79.7%), from €39,698 to €8,043
- Depreciation +€3,998
up €3,998 (+33.3%), from €11,995 to €15,993
- Financial charges -€1,781
down €1,781 (-40.0%), from €4,448 to €2,667
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 | €858,378 | €880,949 | +€22,571 | +2.6% |
| Fixed assets | 21/28 | €301,707 | €285,713 | -€15,994 | -5.3% |
| Tangible fixed assets | 22/27 | €301,307 | €285,313 | -€15,994 | -5.3% |
| Land and buildings | 22 | €292,688 | €279,808 | -€12,880 | -4.4% |
| Other tangible fixed assets | 26 | €8,619 | €5,506 | -€3,113 | -36.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €556,671 | €595,236 | +€38,565 | +6.9% |
| Amounts receivable within one year | 40/41 | €33,033 | €34,819 | +€1,786 | +5.4% |
| Trade receivables | 40 | €13,789 | €14,536 | +€747 | +5.4% |
| Other amounts receivable | 41 | €19,244 | €20,283 | +€1,039 | +5.4% |
| Current investments | 50/53 | €450,000 | €450,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,723 | €110,417 | +€37,694 | +51.8% |
| Deferred charges and accrued income | 490/1 | €915 | - | -€915 | |
| Total equity and liabilities | 10/49 | €858,378 | €880,949 | +€22,571 | +2.6% |
| Equity | 10/15 | €779,643 | €795,778 | +€16,135 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €560,860 | €575,860 | +€15,000 | +2.7% |
| Distributable reserves | 133 | €560,860 | €575,860 | +€15,000 | +2.7% |
| Profit (loss) carried forward | 14 | €212,583 | €213,718 | +€1,135 | +0.5% |
| Amounts payable | 17/49 | €78,735 | €85,171 | +€6,436 | +8.2% |
| Amounts payable after more than one year | 17 | €51,217 | €33,987 | -€17,230 | -33.6% |
| Financial debts | 170/4 | €51,217 | €33,987 | -€17,230 | -33.6% |
| Amounts payable within one year | 42/48 | €27,518 | €51,184 | +€23,666 | +86.0% |
| Current portion of amounts payable after more than one year | 42 | €17,208 | €17,219 | +€11 | +0.1% |
| Trade debts | 44 | €2,661 | €27,221 | +€24,560 | +923.0% |
| Suppliers | 440/4 | €2,661 | €27,221 | +€24,560 | +923.0% |
| Taxes, remuneration and social security | 45 | €7,649 | €6,744 | -€905 | -11.8% |
| Taxes | 450/3 | €7,649 | €6,744 | -€905 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,995 | €15,993 | +€3,998 | +33.3% |
| Other operating charges | 640/8 | €3,737 | €3,630 | -€107 | -2.9% |
| Gross operating margin | 9900 | €155,332 | €46,469 | -€108,863 | -70.1% |
| Operating profit (loss) | 9901 | €139,600 | €26,845 | -€112,755 | -80.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,448 | €2,667 | -€1,781 | -40.0% |
| Recurring financial charges | 65 | €4,448 | €2,667 | -€1,781 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €135,152 | €24,179 | -€110,973 | -82.1% |
| Income taxes | 67/77 | €39,698 | €8,043 | -€31,655 | -79.7% |
| Profit (loss) for the period | 9904 | €95,454 | €16,135 | -€79,319 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,454 | €16,135 | -€79,319 | -83.1% |
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 9 October 2026 via checked.be.