AUCUBA: 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.
AUCUBA
Largest movements
- Tangible fixed assets +€615,953
up €615,953 (+27.1%), from €2.3m to €2.9m
of which Assets under construction and advance payments: +€611,803
- Other debts +€704,976
up €704,976 (+101%), from €698,436 to €1.4m
- Profit (loss) carried forward -€39,526
down €39,526 (-36.8%), from €107,432 to €67,906
- Trade debts -€36,455
down €36,455 (-79.9%), from €45,622 to €9,167
- Staff costs +€61,969
up €61,969 (+81.0%), from €76,492 to €138,461
- Gross operating margin -€26,863
down €26,863 (-11.1%), from €241,576 to €214,714
- Financial charges +€24,497
up €24,497 (+29.3%), from €83,732 to €108,229
- Taxes -€23,036
down €23,036 (-84.7%), from €27,181 to €4,145
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 | €2,373,132 | €2,993,484 | +€620,353 | +26.1% |
| Fixed assets | 21/28 | €2,275,751 | €2,891,705 | +€615,953 | +27.1% |
| Tangible fixed assets | 22/27 | €2,272,166 | €2,888,120 | +€615,953 | +27.1% |
| Plant, machinery and equipment | 23 | - | €4,151 | +€4,151 | |
| Assets under construction and advance payments | 27 | €2,272,166 | €2,883,969 | +€611,803 | +26.9% |
| Financial fixed assets | 28 | €3,585 | €3,585 | = | 0.0% |
| Current assets | 29/58 | €97,380 | €101,779 | +€4,399 | +4.5% |
| Amounts receivable within one year | 40/41 | €12,192 | €12,012 | -€180 | -1.5% |
| Trade receivables | 40 | €10,372 | €12,012 | +€1,640 | +15.8% |
| Other amounts receivable | 41 | €1,821 | - | -€1,821 | |
| Cash at bank and in hand | 54/58 | €79,210 | €89,767 | +€10,557 | +13.3% |
| Deferred charges and accrued income | 490/1 | €5,978 | - | -€5,978 | |
| Total equity and liabilities | 10/49 | €2,373,132 | €2,993,484 | +€620,353 | +26.1% |
| Equity | 10/15 | €175,082 | €135,556 | -€39,526 | -22.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,432 | €67,906 | -€39,526 | -36.8% |
| Amounts payable | 17/49 | €2,198,050 | €2,857,928 | +€659,879 | +30.0% |
| Amounts payable after more than one year | 17 | €1,366,597 | €1,338,128 | -€28,469 | -2.1% |
| Financial debts | 170/4 | €1,366,597 | €1,338,128 | -€28,469 | -2.1% |
| Amounts payable within one year | 42/48 | €831,453 | €1,516,956 | +€685,503 | +82.4% |
| Current portion of amounts payable after more than one year | 42 | €30,284 | €28,469 | -€1,816 | -6.0% |
| Trade debts | 44 | €45,622 | €9,167 | -€36,455 | -79.9% |
| Suppliers | 440/4 | €45,622 | €9,167 | -€36,455 | -79.9% |
| Taxes, remuneration and social security | 45 | €57,111 | €75,908 | +€18,797 | +32.9% |
| Taxes | 450/3 | €49,058 | €75,407 | +€26,349 | +53.7% |
| Remuneration and social security | 454/9 | €8,053 | €501 | -€7,552 | -93.8% |
| Other amounts payable | 47/48 | €698,436 | €1,403,412 | +€704,976 | +101% |
| Accrued charges and deferred income | 492/3 | - | €2,844 | +€2,844 | |
| Remuneration, social security and pensions | 62 | €76,492 | €138,461 | +€61,969 | +81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €460 | +€460 | |
| Other operating charges | 640/8 | €1,789 | €2,944 | +€1,155 | +64.6% |
| Gross operating margin | 9900 | €241,576 | €214,714 | -€26,863 | -11.1% |
| Operating profit (loss) | 9901 | €163,295 | €72,848 | -€90,447 | -55.4% |
| Financial income | 75/76B | €35 | €0 | -€35 | -99.0% |
| Recurring financial income | 75 | €35 | €0 | -€35 | -99.0% |
| Financial charges | 65/66B | €83,732 | €108,229 | +€24,497 | +29.3% |
| Recurring financial charges | 65 | €83,732 | €108,229 | +€24,497 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €79,598 | -€35,381 | -€114,979 | |
| Income taxes | 67/77 | €27,181 | €4,145 | -€23,036 | -84.7% |
| Profit (loss) for the period | 9904 | €52,417 | -€39,526 | -€91,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,417 | -€39,526 | -€91,943 |
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 16 October 2026 via checked.be.