Auctum Consulting: what changed
Auctum Consulting
Largest movements
- Tangible fixed assets +€42,200
up €42,200 (+9.8%), from €431,242 to €473,442
of which Furniture and vehicles: +€54,518
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Cash +€10,565
up €10,565 (+10.6%), from €99,778 to €110,343
mainly Net result for the year (+€33,038) and Other debts (+€24,541)
- Receivables within one year -€7,347
down €7,347 (-27.3%), from €26,886 to €19,538
of which Trade receivables: -€5,129
- Other debts +€24,541
up €24,541, from €0 to €24,541
- Reserves -€15,000
down €15,000 (-12.6%), from €119,360 to €104,360
- Debts after one year +€10,412
up €10,412 (+3.3%), from €311,512 to €321,923
- Tax, wage and social debts -€8,792
down €8,792 (-34.0%), from €25,838 to €17,046
of which Taxes: -€8,942
- Gross operating margin +€17,336
up €17,336 (+24.7%), from €70,189 to €87,526
- Depreciation +€4,866
up €4,866 (+29.5%), from €16,503 to €21,369
- Financial charges +€2,545
up €2,545 (+37.5%), from €6,785 to €9,330
- Taxes +€1,361
up €1,361 (+9.2%), from €14,845 to €16,206
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €579,931 | €603,615 | +€23,684 | +4.1% |
| Fixed assets | 21/28 | €431,267 | €473,467 | +€42,200 | +9.8% |
| Tangible fixed assets | 22/27 | €431,242 | €473,442 | +€42,200 | +9.8% |
| Land and buildings | 22 | €427,976 | €415,658 | -€12,318 | -2.9% |
| Furniture and vehicles | 24 | €3,266 | €57,784 | +€54,518 | +1,669% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €148,664 | €130,148 | -€18,516 | -12.5% |
| Amounts receivable within one year | 40/41 | €26,886 | €19,538 | -€7,347 | -27.3% |
| Trade receivables | 40 | €24,668 | €19,538 | -€5,129 | -20.8% |
| Other amounts receivable | 41 | €2,218 | €0 | -€2,218 | -100% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,778 | €110,343 | +€10,565 | +10.6% |
| Deferred charges and accrued income | 490/1 | €2,000 | €266 | -€1,734 | -86.7% |
| Total equity and liabilities | 10/49 | €579,931 | €603,615 | +€23,684 | +4.1% |
| Equity | 10/15 | €202,535 | €190,573 | -€11,962 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,360 | €104,360 | -€15,000 | -12.6% |
| Distributable reserves | 133 | €119,360 | €104,360 | -€15,000 | -12.6% |
| Profit (loss) carried forward | 14 | €76,975 | €80,013 | +€3,038 | +3.9% |
| Amounts payable | 17/49 | €377,396 | €413,042 | +€35,646 | +9.4% |
| Amounts payable after more than one year | 17 | €311,512 | €321,923 | +€10,412 | +3.3% |
| Financial debts | 170/4 | €311,512 | €321,923 | +€10,412 | +3.3% |
| Amounts payable within one year | 42/48 | €65,884 | €91,118 | +€25,234 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €24,143 | €29,001 | +€4,859 | +20.1% |
| Financial debts | 43 | €12,000 | €12,000 | = | 0.0% |
| Credit institutions | 430/8 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €3,904 | €8,530 | +€4,627 | +119% |
| Suppliers | 440/4 | €3,904 | €8,530 | +€4,627 | +119% |
| Taxes, remuneration and social security | 45 | €25,838 | €17,046 | -€8,792 | -34.0% |
| Taxes | 450/3 | €25,838 | €16,896 | -€8,942 | -34.6% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €0 | €24,541 | +€24,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,503 | €21,369 | +€4,866 | +29.5% |
| Other operating charges | 640/8 | €6,895 | €7,323 | +€428 | +6.2% |
| Non-recurring operating charges | 66A | €1,312 | €1,144 | -€167 | -12.8% |
| Gross operating margin | 9900 | €70,189 | €87,526 | +€17,336 | +24.7% |
| Operating profit (loss) | 9901 | €45,480 | €57,689 | +€12,210 | +26.8% |
| Financial income | 75/76B | €1,539 | €885 | -€654 | -42.5% |
| Recurring financial income | 75 | €1,539 | €885 | -€654 | -42.5% |
| Financial charges | 65/66B | €6,785 | €9,330 | +€2,545 | +37.5% |
| Recurring financial charges | 65 | €6,785 | €9,330 | +€2,545 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €40,233 | €49,244 | +€9,011 | +22.4% |
| Income taxes | 67/77 | €14,845 | €16,206 | +€1,361 | +9.2% |
| Profit (loss) for the period | 9904 | €25,388 | €33,038 | +€7,650 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,388 | €33,038 | +€7,650 | +30.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.