AUCXIS: 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.
What changed
AUCXIS
NACE 62.100, Computer programming
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€209,936
2024 · €131,611-€341,547
Equity
€601,421
2024 · €811,358-€209,936
Cash
€190,900
2024 · €160,435+€30,465
Balance sheet total
€4.3m
2024 · €4.5m-€197,937
Largest movements
Assets
- Receivables within one year -€283,090
down €283,090 (-17.7%), from €1.6m to €1.3m
of which Trade receivables: -€284,880
- Intangible fixed assets +€141,378
up €141,378 (+69.5%), from €203,316 to €344,694
- Stocks and contracts -€92,524
down €92,524 (-9.7%), from €956,751 to €864,228
of which Stocks: -€100,345
- Tangible fixed assets +€52,443
up €52,443 (+3.5%), from €1.5m to €1.6m
of which Leasing and similar rights: +€94,069
Equity and liabilities
- Advances received +€356,419
up €356,419 (+47.3%), from €753,866 to €1.1m
- Reserves -€209,936
down €209,936 (-51.0%), from €411,358 to €201,421
- Short-term financial debts -€155,186
down €155,186 (-20.4%), from €759,380 to €604,193
of which Other loans: -€155,000
- Tax, wage and social debts -€122,808
down €122,808 (-13.3%), from €920,179 to €797,371
of which Remuneration and social security: -€171,246
- Trade debts -€73,743
down €73,743 (-17.2%), from €429,442 to €355,699
Income statement
- Gross operating margin -€323,328
down €323,328 (-6.0%), from €5.4m to €5.1m
- Staff costs +€144,836
up €144,836 (+3.1%), from €4.6m to €4.8m
- Depreciation -€89,871
down €89,871 (-18.3%), from €492,356 to €402,484
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.
Result 2024
€131,611
Gross operating margin
-€323,328
Staff costs
-€144,836
Depreciation
+€89,871
Write-downs
+€9,174
Provisions
+€16,545
Other operating charges
+€1,487
Financial income
+€3,581
Financial charges
+€7,341
Taxes
-€1,384
Result 2025
-€209,936
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.
From operations
+€770,074
Investment
-€589,841
Financing
-€149,769
Cash 2024
€160,435
From operations (derived)
+€770,074
Net result for the year
-€209,936
Depreciation
+€402,484
Stocks and contracts
+€92,524
Receivables within one year
+€283,090
Deferred charges and accrued income
+€40,145
Provisions
+€5,696
Trade debts
-€73,743
Tax, wage and social debts
-€122,808
Advances received
+€356,419
Accrued charges and deferred income
-€3,796
Investment (derived)
-€589,841
Investment in fixed assets (net)
-€589,841
Financing
-€149,769
Debts after one year
+€50,145
Current portion of long-term debt
-€44,728
Short-term financial debts
-€155,186
Cash 2025
€190,900
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,542,250 | €4,344,313 | -€197,937 | -4.4% |
| Fixed assets | 21/28 | €1,725,703 | €1,913,059 | +€187,357 | +10.9% |
| Intangible fixed assets | 21 | €203,316 | €344,694 | +€141,378 | +69.5% |
| Tangible fixed assets | 22/27 | €1,503,237 | €1,555,680 | +€52,443 | +3.5% |
| Land and buildings | 22 | €924,929 | €870,279 | -€54,650 | -5.9% |
| Plant, machinery and equipment | 23 | €19,533 | €19,569 | +€36 | +0.2% |
| Furniture and vehicles | 24 | €18,224 | €31,212 | +€12,988 | +71.3% |
| Leasing and similar rights | 25 | €540,551 | €634,619 | +€94,069 | +17.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €19,150 | €12,685 | -€6,465 | -33.8% |
| Current assets | 29/58 | €2,816,547 | €2,431,253 | -€385,294 | -13.7% |
| Stocks and contracts in progress | 3 | €956,751 | €864,228 | -€92,524 | -9.7% |
| Stocks | 30/36 | €409,516 | €309,170 | -€100,345 | -24.5% |
| Contracts in progress | 37 | €547,236 | €555,057 | +€7,822 | +1.4% |
| Amounts receivable within one year | 40/41 | €1,602,305 | €1,319,215 | -€283,090 | -17.7% |
| Trade receivables | 40 | €1,595,096 | €1,310,215 | -€284,880 | -17.9% |
| Other amounts receivable | 41 | €7,210 | €8,999 | +€1,790 | +24.8% |
| Cash at bank and in hand | 54/58 | €160,435 | €190,900 | +€30,465 | +19.0% |
| Deferred charges and accrued income | 490/1 | €97,056 | €56,911 | -€40,145 | -41.4% |
| Total equity and liabilities | 10/49 | €4,542,250 | €4,344,313 | -€197,937 | -4.4% |
| Equity | 10/15 | €811,358 | €601,421 | -€209,936 | -25.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €411,358 | €201,421 | -€209,936 | -51.0% |
| Distributable reserves | 133 | €411,358 | €201,421 | -€209,936 | -51.0% |
| Provisions and deferred taxes | 16 | €43,991 | €49,687 | +€5,696 | +12.9% |
| Provisions for liabilities and charges | 160/5 | €43,991 | €49,687 | +€5,696 | +12.9% |
| Pensions and similar obligations | 160 | €43,991 | €49,687 | +€5,696 | +12.9% |
| Amounts payable | 17/49 | €3,686,901 | €3,693,205 | +€6,303 | +0.2% |
| Amounts payable after more than one year | 17 | €372,371 | €422,516 | +€50,145 | +13.5% |
| Financial debts | 170/4 | €372,371 | €422,516 | +€50,145 | +13.5% |
| Amounts payable within one year | 42/48 | €3,134,698 | €3,094,652 | -€40,046 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €271,832 | €227,104 | -€44,728 | -16.5% |
| Financial debts | 43 | €759,380 | €604,193 | -€155,186 | -20.4% |
| Credit institutions | 430/8 | €274,380 | €274,193 | -€186 | -0.1% |
| Other loans | 439 | €485,000 | €330,000 | -€155,000 | -32.0% |
| Trade debts | 44 | €429,442 | €355,699 | -€73,743 | -17.2% |
| Suppliers | 440/4 | €429,442 | €355,699 | -€73,743 | -17.2% |
| Advances received on contracts in progress | 46 | €753,866 | €1,110,285 | +€356,419 | +47.3% |
| Taxes, remuneration and social security | 45 | €920,179 | €797,371 | -€122,808 | -13.3% |
| Taxes | 450/3 | €159,269 | €207,707 | +€48,438 | +30.4% |
| Remuneration and social security | 454/9 | €760,910 | €589,664 | -€171,246 | -22.5% |
| Accrued charges and deferred income | 492/3 | €179,832 | €176,036 | -€3,796 | -2.1% |
| Non-recurring operating income | 76A | €9,102 | €56,412 | +€47,309 | +519.7% |
| Remuneration, social security and pensions | 62 | €4,625,883 | €4,770,718 | +€144,836 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492,356 | €402,484 | -€89,871 | -18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€400 | -€9,574 | -€9,174 | -2293.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €22,241 | €5,696 | -€16,545 | -74.4% |
| Other operating charges | 640/8 | €32,451 | €30,964 | -€1,487 | -4.6% |
| Gross operating margin | 9900 | €5,374,609 | €5,051,281 | -€323,328 | -6.0% |
| Operating profit (loss) | 9901 | €202,079 | -€149,006 | -€351,085 | |
| Financial income | 75/76B | €2,196 | €5,777 | +€3,581 | +163.0% |
| Recurring financial income | 75 | €2,196 | €5,777 | +€3,581 | +163.0% |
| Financial charges | 65/66B | €63,417 | €56,076 | -€7,341 | -11.6% |
| Recurring financial charges | 65 | €63,417 | €56,076 | -€7,341 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €140,858 | -€199,305 | -€340,163 | |
| Income taxes | 67/77 | €9,247 | €10,631 | +€1,384 | +15.0% |
| Profit (loss) for the period | 9904 | €131,611 | -€209,936 | -€341,547 | |
| Profit (loss) for the period to be appropriated | 9905 | €131,611 | -€209,936 | -€341,547 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.