Auctra: 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.
Auctra
Largest movements
- Stocks and contracts +€377,757
up €377,757 (+77.8%), from €485,533 to €863,290
- Cash -€312,673
down €312,673 (-90.6%), from €344,948 to €32,275
mainly Stocks and contracts (-€377,757) and Other debts (-€97,409)
- Tangible fixed assets +€19,380
up €19,380 (+316.6%), from €6,121 to €25,500
of which Furniture and vehicles: +€22,950
- Receivables within one year -€11,743
down €11,743 (-5.5%), from €213,130 to €201,388
of which Trade receivables: -€14,232
- Reserves +€293,326
up €293,326 (+44.5%), from €658,591 to €951,917
- Other debts -€97,409
down €97,409 (-46.8%), from €208,263 to €110,855
- Trade debts -€95,552
down €95,552 (-83.6%), from €114,355 to €18,803
- Tax, wage and social debts -€20,751
down €20,751 (-63.5%), from €32,668 to €11,916
- Gross operating margin +€136,469
up €136,469 (+44.2%), from €309,055 to €445,523
- Taxes +€43,889
up €43,889 (+47.2%), from €93,027 to €136,916
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 | €1,051,967 | €1,124,321 | +€72,354 | +6.9% |
| Fixed assets | 21/28 | €6,121 | €25,700 | +€19,580 | +319.9% |
| Tangible fixed assets | 22/27 | €6,121 | €25,500 | +€19,380 | +316.6% |
| Plant, machinery and equipment | 23 | €6,121 | €2,550 | -€3,570 | -58.3% |
| Furniture and vehicles | 24 | - | €22,950 | +€22,950 | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €1,045,847 | €1,098,621 | +€52,774 | +5.0% |
| Stocks and contracts in progress | 3 | €485,533 | €863,290 | +€377,757 | +77.8% |
| Stocks | 30/36 | €485,533 | €863,290 | +€377,757 | +77.8% |
| Amounts receivable within one year | 40/41 | €213,130 | €201,388 | -€11,743 | -5.5% |
| Trade receivables | 40 | €213,130 | €198,899 | -€14,232 | -6.7% |
| Other amounts receivable | 41 | - | €2,489 | +€2,489 | |
| Cash at bank and in hand | 54/58 | €344,948 | €32,275 | -€312,673 | -90.6% |
| Deferred charges and accrued income | 490/1 | €2,236 | €1,669 | -€567 | -25.4% |
| Total equity and liabilities | 10/49 | €1,051,967 | €1,124,321 | +€72,354 | +6.9% |
| Equity | 10/15 | €683,591 | €976,917 | +€293,326 | +42.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €658,591 | €951,917 | +€293,326 | +44.5% |
| Distributable reserves | 133 | €658,591 | €951,917 | +€293,326 | +44.5% |
| Amounts payable | 17/49 | €368,377 | €147,404 | -€220,973 | -60.0% |
| Amounts payable within one year | 42/48 | €355,286 | €141,574 | -€213,712 | -60.2% |
| Trade debts | 44 | €114,355 | €18,803 | -€95,552 | -83.6% |
| Suppliers | 440/4 | €114,355 | €18,803 | -€95,552 | -83.6% |
| Taxes, remuneration and social security | 45 | €32,668 | €11,916 | -€20,751 | -63.5% |
| Taxes | 450/3 | €32,668 | €11,916 | -€20,751 | -63.5% |
| Other amounts payable | 47/48 | €208,263 | €110,855 | -€97,409 | -46.8% |
| Accrued charges and deferred income | 492/3 | €13,091 | €5,830 | -€7,261 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,972 | €6,120 | +€2,149 | +54.1% |
| Other operating charges | 640/8 | €499 | €648 | +€149 | +29.8% |
| Gross operating margin | 9900 | €309,055 | €445,523 | +€136,469 | +44.2% |
| Operating profit (loss) | 9901 | €304,583 | €438,755 | +€134,171 | +44.1% |
| Financial income | 75/76B | €158 | €2,438 | +€2,280 | +1445.6% |
| Recurring financial income | 75 | €158 | €2,438 | +€2,280 | +1445.6% |
| Financial charges | 65/66B | €12,370 | €10,950 | -€1,421 | -11.5% |
| Recurring financial charges | 65 | €12,370 | €10,950 | -€1,421 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €292,371 | €430,243 | +€137,872 | +47.2% |
| Income taxes | 67/77 | €93,027 | €136,916 | +€43,889 | +47.2% |
| Profit (loss) for the period | 9904 | €199,344 | €293,326 | +€93,983 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €199,344 | €293,326 | +€93,983 | +47.1% |
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 5 October 2026 via checked.be.