AUCTUM: 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.
AUCTUM
Largest movements
- Cash +€8,583
up €8,583 (+102.7%), from €8,361 to €16,944
mainly Receivables within one year (+€5,949) and Stocks and contracts (+€5,091)
- Receivables within one year -€5,949
down €5,949 (-69.5%), from €8,564 to €2,614
- Stocks and contracts -€5,091
down €5,091 (-87.9%), from €5,794 to €703
- Tangible fixed assets -€1,118
down €1,118 (-13.0%), from €8,598 to €7,480
of which Plant, machinery and equipment: -€626
- Other debts -€6,632
down €6,632 (-35.8%), from €18,501 to €11,869
- Profit (loss) carried forward +€2,598
up €2,598 (+2341.0%), from €111 to €2,709
- Tax, wage and social debts +€1,580
up €1,580 (+97.7%), from €1,617 to €3,197
- Trade debts -€1,121
down €1,121 (-37.0%), from €3,032 to €1,911
- Gross operating margin +€6,105
up €6,105 (+371.7%), from €1,643 to €7,747
- Financial charges +€1,096
new in 2025: €1,096
- Taxes +€578
up €578 (+36.1%), from €1,600 to €2,178
- Financial income -€163
down €163 (-88.3%), from €184 to €22
- Other operating charges +€145
up €145 (+22.9%), from €635 to €780
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 | €31,316 | €27,741 | -€3,575 | -11.4% |
| Fixed assets | 21/28 | €8,598 | €7,480 | -€1,118 | -13.0% |
| Tangible fixed assets | 22/27 | €8,598 | €7,480 | -€1,118 | -13.0% |
| Land and buildings | 22 | €3,409 | €2,918 | -€491 | -14.4% |
| Plant, machinery and equipment | 23 | €5,188 | €4,562 | -€626 | -12.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €22,719 | €20,262 | -€2,457 | -10.8% |
| Stocks and contracts in progress | 3 | €5,794 | €703 | -€5,091 | -87.9% |
| Stocks | 30/36 | €5,794 | €703 | -€5,091 | -87.9% |
| Amounts receivable within one year | 40/41 | €8,564 | €2,614 | -€5,949 | -69.5% |
| Trade receivables | 40 | €8,564 | €2,614 | -€5,949 | -69.5% |
| Cash at bank and in hand | 54/58 | €8,361 | €16,944 | +€8,583 | +102.7% |
| Total equity and liabilities | 10/49 | €31,316 | €27,741 | -€3,575 | -11.4% |
| Equity | 10/15 | €8,166 | €10,764 | +€2,598 | +31.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €111 | €2,709 | +€2,598 | +2341.0% |
| Amounts payable | 17/49 | €23,150 | €16,978 | -€6,173 | -26.7% |
| Amounts payable within one year | 42/48 | €23,150 | €16,978 | -€6,173 | -26.7% |
| Trade debts | 44 | €3,032 | €1,911 | -€1,121 | -37.0% |
| Suppliers | 440/4 | €3,032 | €1,911 | -€1,121 | -37.0% |
| Taxes, remuneration and social security | 45 | €1,617 | €3,197 | +€1,580 | +97.7% |
| Taxes | 450/3 | €1,617 | €3,197 | +€1,580 | +97.7% |
| Other amounts payable | 47/48 | €18,501 | €11,869 | -€6,632 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,102 | €1,118 | +€16 | +1.4% |
| Other operating charges | 640/8 | €635 | €780 | +€145 | +22.9% |
| Gross operating margin | 9900 | €1,643 | €7,747 | +€6,105 | +371.7% |
| Operating profit (loss) | 9901 | -€94 | €5,850 | +€5,944 | |
| Financial income | 75/76B | €184 | €22 | -€163 | -88.3% |
| Recurring financial income | 75 | €184 | €22 | -€163 | -88.3% |
| Financial charges | 65/66B | - | €1,096 | +€1,096 | |
| Recurring financial charges | 65 | - | €1,096 | +€1,096 | |
| Profit (loss) for the period before taxes | 9903 | €90 | €4,775 | +€4,685 | +5204.3% |
| Income taxes | 67/77 | €1,600 | €2,178 | +€578 | +36.1% |
| Profit (loss) for the period | 9904 | -€1,510 | €2,598 | +€4,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,510 | €2,598 | +€4,108 |
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.