AUCTIM: 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.
AUCTIM
Largest movements
- Intangible fixed assets +€411,686
up €411,686 (+34.8%), from €1.2m to €1.6m
- Receivables within one year -€196,088
down €196,088 (-59.7%), from €328,189 to €132,102
of which Trade receivables: -€212,151
- Other debts +€2.0m
up €2.0m (+97.2%), from €2.1m to €4.1m
- Trade debts -€1.0m
down €1.0m (-69.2%), from €1.5m to €453,542
- Profit (loss) carried forward -€815,064
down €815,064 (-31.5%), from -€2.6m to -€3.4m
- Accrued charges and deferred income +€46,446
up €46,446 (+103.1%), from €45,031 to €91,477
- Depreciation +€103,873
up €103,873 (+40.9%), from €254,209 to €358,082
- Gross operating margin +€88,000
up €88,000 (+19.5%), from -€451,781 to -€363,781
- Financial charges +€46,432
up €46,432 (+101.7%), from €45,650 to €92,082
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 | €1,513,341 | €1,744,150 | +€230,809 | +15.3% |
| Fixed assets | 21/28 | €1,184,562 | €1,596,248 | +€411,686 | +34.8% |
| Intangible fixed assets | 21 | €1,184,562 | €1,596,248 | +€411,686 | +34.8% |
| Current assets | 29/58 | €328,778 | €147,902 | -€180,876 | -55.0% |
| Amounts receivable within one year | 40/41 | €328,189 | €132,102 | -€196,088 | -59.7% |
| Trade receivables | 40 | €275,856 | €63,705 | -€212,151 | -76.9% |
| Other amounts receivable | 41 | €52,334 | €68,397 | +€16,063 | +30.7% |
| Cash at bank and in hand | 54/58 | €589 | €15,797 | +€15,208 | +2583.5% |
| Deferred charges and accrued income | 490/1 | - | €4 | +€4 | |
| Total equity and liabilities | 10/49 | €1,513,341 | €1,744,150 | +€230,809 | +15.3% |
| Equity | 10/15 | -€2,083,540 | -€2,898,604 | -€815,064 | -39.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,583,540 | -€3,398,604 | -€815,064 | -31.5% |
| Amounts payable | 17/49 | €3,596,881 | €4,642,754 | +€1.0m | +29.1% |
| Amounts payable within one year | 42/48 | €3,551,850 | €4,551,277 | +€999,427 | +28.1% |
| Trade debts | 44 | €1,473,677 | €453,542 | -€1.0m | -69.2% |
| Suppliers | 440/4 | €1,473,677 | €453,542 | -€1.0m | -69.2% |
| Other amounts payable | 47/48 | €2,078,173 | €4,097,735 | +€2.0m | +97.2% |
| Accrued charges and deferred income | 492/3 | €45,031 | €91,477 | +€46,446 | +103.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254,209 | €358,082 | +€103,873 | +40.9% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€451,781 | -€363,781 | +€88,000 | +19.5% |
| Operating profit (loss) | 9901 | -€707,076 | -€722,982 | -€15,906 | -2.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €45,650 | €92,082 | +€46,432 | +101.7% |
| Recurring financial charges | 65 | €45,650 | €92,082 | +€46,432 | +101.7% |
| Profit (loss) for the period before taxes | 9903 | -€752,725 | -€815,064 | -€62,338 | -8.3% |
| Profit (loss) for the period | 9904 | -€752,725 | -€815,064 | -€62,338 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€752,725 | -€815,064 | -€62,338 | -8.3% |
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 11 October 2026 via checked.be.