AUCTIONPORT: 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.
AUCTIONPORT
Largest movements
- Receivables within one year +€998,061
up €998,061 (+42.9%), from €2.3m to €3.3m
of which Other amounts receivable: +€555,888
- Tangible fixed assets +€116,788
up €116,788 (+46.5%), from €251,337 to €368,125
of which Furniture and vehicles: +€116,022
- Intangible fixed assets +€90,926
up €90,926 (+23.6%), from €385,128 to €476,054
- Current investments -€78,468
down €78,468 (-7.0%), from €1.1m to €1.0m
- Reserves +€520,080
up €520,080 (+16.5%), from €3.1m to €3.7m
of which Distributable reserves: +€521,940
- Short-term financial debts +€428,000
new in 2025: €428,000
- Advances received +€261,417
up €261,417 (+242%), from €107,824 to €369,241
- Trade debts -€95,119
down €95,119 (-3.5%), from €2.7m to €2.6m
- Gross operating margin -€1.4m
down €1.4m (-45.1%), from €3.1m to €1.7m
- Taxes -€540,266
down €540,266 (-77.5%), from €697,155 to €156,890
- Staff costs +€133,677
up €133,677 (+36.8%), from €363,738 to €497,416
- Depreciation +€132,200
up €132,200 (+109%), from €121,755 to €253,955
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 | €6,269,041 | €7,352,583 | +€1.1m | +17.3% |
| Fixed assets | 21/28 | €636,540 | €844,614 | +€208,074 | +32.7% |
| Intangible fixed assets | 21 | €385,128 | €476,054 | +€90,926 | +23.6% |
| Tangible fixed assets | 22/27 | €251,337 | €368,125 | +€116,788 | +46.5% |
| Plant, machinery and equipment | 23 | €60,711 | €61,477 | +€766 | +1.3% |
| Furniture and vehicles | 24 | €190,627 | €306,648 | +€116,022 | +60.9% |
| Financial fixed assets | 28 | €75 | €435 | +€360 | +480% |
| Current assets | 29/58 | €5,632,501 | €6,507,968 | +€875,467 | +15.5% |
| Stocks and contracts in progress | 3 | €30,000 | €42,000 | +€12,000 | +40.0% |
| Stocks | 30/36 | €30,000 | €42,000 | +€12,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €2,327,932 | €3,325,993 | +€998,061 | +42.9% |
| Trade receivables | 40 | €987,358 | €1,429,530 | +€442,173 | +44.8% |
| Other amounts receivable | 41 | €1,340,575 | €1,896,463 | +€555,888 | +41.5% |
| Current investments | 50/53 | €1,122,723 | €1,044,254 | -€78,468 | -7.0% |
| Cash at bank and in hand | 54/58 | €2,151,846 | €2,092,959 | -€58,887 | -2.7% |
| Deferred charges and accrued income | 490/1 | - | €2,761 | +€2,761 | |
| Total equity and liabilities | 10/49 | €6,269,041 | €7,352,583 | +€1.1m | +17.3% |
| Equity | 10/15 | €3,149,870 | €3,669,950 | +€520,080 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,143,670 | €3,663,750 | +€520,080 | +16.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €3,141,810 | €3,663,750 | +€521,940 | +16.6% |
| Amounts payable | 17/49 | €3,119,171 | €3,682,632 | +€563,461 | +18.1% |
| Amounts payable within one year | 42/48 | €3,119,171 | €3,682,632 | +€563,461 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €127,898 | €128,860 | +€962 | +0.8% |
| Financial debts | 43 | - | €428,000 | +€428,000 | |
| Credit institutions | 430/8 | - | €428,000 | +€428,000 | |
| Trade debts | 44 | €2,684,557 | €2,589,439 | -€95,119 | -3.5% |
| Suppliers | 440/4 | €2,684,557 | €2,589,439 | -€95,119 | -3.5% |
| Advances received on contracts in progress | 46 | €107,824 | €369,241 | +€261,417 | +242% |
| Taxes, remuneration and social security | 45 | €198,891 | €167,092 | -€31,799 | -16.0% |
| Taxes | 450/3 | €175,336 | €115,556 | -€59,780 | -34.1% |
| Remuneration and social security | 454/9 | €23,555 | €51,536 | +€27,981 | +119% |
| Non-recurring operating income | 76A | - | €25,787 | +€25,787 | |
| Remuneration, social security and pensions | 62 | €363,738 | €497,416 | +€133,677 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121,755 | €253,955 | +€132,200 | +109% |
| Other operating charges | 640/8 | €18,922 | €35,440 | +€16,519 | +87.3% |
| Non-recurring operating charges | 66A | - | €5,136 | +€5,136 | |
| Gross operating margin | 9900 | €3,081,291 | €1,692,280 | -€1.4m | -45.1% |
| Operating profit (loss) | 9901 | €2,576,876 | €900,333 | -€1.7m | -65.1% |
| Financial income | 75/76B | €52,023 | €42,966 | -€9,057 | -17.4% |
| Recurring financial income | 75 | €52,023 | €42,966 | -€9,057 | -17.4% |
| Financial charges | 65/66B | €25,001 | €31,035 | +€6,035 | +24.1% |
| Recurring financial charges | 65 | €8,654 | €31,035 | +€22,381 | +259% |
| Non-recurring financial charges | 66B | €16,346 | - | -€16,346 | |
| Profit (loss) for the period before taxes | 9903 | €2,603,899 | €912,264 | -€1.7m | -65.0% |
| Income taxes | 67/77 | €697,155 | €156,890 | -€540,266 | -77.5% |
| Profit (loss) for the period | 9904 | €1,906,744 | €755,374 | -€1.2m | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,906,744 | €755,374 | -€1.2m | -60.4% |
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 24 October 2026 via checked.be.