AUCTIONAM: 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.
AUCTIONAM
Largest movements
- Cash +€70,113
up €70,113 (+162.6%), from €43,112 to €113,225
mainly Advances received (+€128,306) and Stocks and contracts (+€42,325)
- Receivables within one year +€46,538
up €46,538 (+46.5%), from €100,012 to €146,549
of which Trade receivables: +€85,908
- Stocks and contracts -€42,325
down €42,325 (-76.2%), from €55,526 to €13,201
- Tangible fixed assets -€14,233
down €14,233 (-6.8%), from €208,894 to €194,661
- Advances received +€128,306
new in 2025: €128,306
- Profit (loss) carried forward -€64,038
down €64,038, from €7,091 to -€56,947
- Reserves -€51,000
down €51,000 (-33.6%), from €151,938 to €100,938
- Debts after one year +€37,437
up €37,437 (+20.8%), from €180,220 to €217,658
- Trade debts +€15,625
up €15,625 (+40.1%), from €38,954 to €54,579
- Gross operating margin -€20,862
down €20,862 (-43.2%), from €48,273 to €27,410
- Taxes -€4,508
down €4,508 (-95.5%), from €4,719 to €211
- Depreciation -€791
down €791 (-3.8%), from €20,541 to €19,750
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 | €409,810 | €469,159 | +€59,349 | +14.5% |
| Fixed assets | 21/28 | €209,059 | €194,826 | -€14,233 | -6.8% |
| Tangible fixed assets | 22/27 | €208,894 | €194,661 | -€14,233 | -6.8% |
| Land and buildings | 22 | €189,315 | €183,315 | -€6,000 | -3.2% |
| Plant, machinery and equipment | 23 | €13,540 | €8,541 | -€4,999 | -36.9% |
| Furniture and vehicles | 24 | - | €2,805 | +€2,805 | |
| Leasing and similar rights | 25 | €6,039 | - | -€6,039 | |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €200,751 | €274,333 | +€73,582 | +36.7% |
| Stocks and contracts in progress | 3 | €55,526 | €13,201 | -€42,325 | -76.2% |
| Stocks | 30/36 | €55,526 | €13,201 | -€42,325 | -76.2% |
| Amounts receivable within one year | 40/41 | €100,012 | €146,549 | +€46,538 | +46.5% |
| Trade receivables | 40 | €33,961 | €119,869 | +€85,908 | +253.0% |
| Other amounts receivable | 41 | €66,050 | €26,680 | -€39,370 | -59.6% |
| Cash at bank and in hand | 54/58 | €43,112 | €113,225 | +€70,113 | +162.6% |
| Deferred charges and accrued income | 490/1 | €2,102 | €1,358 | -€744 | -35.4% |
| Total equity and liabilities | 10/49 | €409,810 | €469,159 | +€59,349 | +14.5% |
| Equity | 10/15 | €165,239 | €50,201 | -€115,038 | -69.6% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €151,938 | €100,938 | -€51,000 | -33.6% |
| Distributable reserves | 133 | €151,938 | €100,938 | -€51,000 | -33.6% |
| Profit (loss) carried forward | 14 | €7,091 | -€56,947 | -€64,038 | |
| Amounts payable | 17/49 | €244,571 | €418,958 | +€174,387 | +71.3% |
| Amounts payable after more than one year | 17 | €180,220 | €217,658 | +€37,437 | +20.8% |
| Financial debts | 170/4 | €180,220 | €217,658 | +€37,437 | +20.8% |
| Amounts payable within one year | 42/48 | €64,351 | €201,300 | +€136,949 | +212.8% |
| Current portion of amounts payable after more than one year | 42 | €13,107 | €10,551 | -€2,555 | -19.5% |
| Trade debts | 44 | €38,954 | €54,579 | +€15,625 | +40.1% |
| Suppliers | 440/4 | €38,954 | €54,579 | +€15,625 | +40.1% |
| Advances received on contracts in progress | 46 | - | €128,306 | +€128,306 | |
| Taxes, remuneration and social security | 45 | €10,391 | €1,134 | -€9,258 | -89.1% |
| Taxes | 450/3 | €2,302 | €1,134 | -€1,168 | -50.8% |
| Remuneration and social security | 454/9 | €8,090 | - | -€8,090 | |
| Other amounts payable | 47/48 | €1,899 | €6,730 | +€4,831 | +254.4% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,541 | €19,750 | -€791 | -3.8% |
| Other operating charges | 640/8 | €4,203 | €4,418 | +€216 | +5.1% |
| Non-recurring operating charges | 66A | - | €56,500 | +€56,500 | |
| Gross operating margin | 9900 | €48,273 | €27,410 | -€20,862 | -43.2% |
| Operating profit (loss) | 9901 | €23,529 | -€53,258 | -€76,787 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €10,861 | €10,569 | -€291 | -2.7% |
| Recurring financial charges | 65 | €10,861 | €10,569 | -€291 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €12,670 | -€63,828 | -€76,498 | |
| Income taxes | 67/77 | €4,719 | €211 | -€4,508 | -95.5% |
| Profit (loss) for the period | 9904 | €7,951 | -€64,038 | -€71,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,951 | -€64,038 | -€71,989 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.