AUD-RU: 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.
AUD-RU
Largest movements
- Receivables within one year +€38,559
up €38,559 (+295.4%), from €13,053 to €51,612
of which Trade receivables: +€33,728
- Tangible fixed assets -€5,064
down €5,064 (-37.1%), from €13,636 to €8,572
of which Furniture and vehicles: -€3,837
- Deferred charges and accrued income -€2,332
down €2,332 (-100.0%), from €2,332 to €0
- Other debts +€29,016
up €29,016 (+469.1%), from €6,185 to €35,200
- Trade debts +€23,463
up €23,463 (+252.3%), from €9,299 to €32,762
- Profit (loss) carried forward -€12,066
down €12,066, from €23 to -€12,043
- Debts after one year -€7,566
down €7,566 (-100.0%), from €7,566 to €0
- Tax, wage and social debts -€1,645
down €1,645 (-25.9%), from €6,352 to €4,708
- Gross operating margin -€30,807
down €30,807, from €27,557 to -€3,250
- Taxes -€2,534
down €2,534 (-91.3%), from €2,776 to €242
- Financial charges -€494
down €494 (-14.8%), from €3,348 to €2,854
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 | €40,096 | €71,537 | +€31,441 | +78.4% |
| Fixed assets | 21/28 | €14,086 | €9,022 | -€5,064 | -35.9% |
| Tangible fixed assets | 22/27 | €13,636 | €8,572 | -€5,064 | -37.1% |
| Plant, machinery and equipment | 23 | €4,402 | €3,176 | -€1,226 | -27.9% |
| Furniture and vehicles | 24 | €9,233 | €5,396 | -€3,837 | -41.6% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €26,010 | €62,515 | +€36,505 | +140.3% |
| Stocks and contracts in progress | 3 | €6,576 | €6,200 | -€376 | -5.7% |
| Stocks | 30/36 | €6,576 | €6,200 | -€376 | -5.7% |
| Amounts receivable within one year | 40/41 | €13,053 | €51,612 | +€38,559 | +295.4% |
| Trade receivables | 40 | €12,660 | €46,388 | +€33,728 | +266.4% |
| Other amounts receivable | 41 | €393 | €5,223 | +€4,830 | +1229.3% |
| Cash at bank and in hand | 54/58 | €4,050 | €4,703 | +€653 | +16.1% |
| Deferred charges and accrued income | 490/1 | €2,332 | €0 | -€2,332 | -100.0% |
| Total equity and liabilities | 10/49 | €40,096 | €71,537 | +€31,441 | +78.4% |
| Equity | 10/15 | €3,223 | -€8,843 | -€12,066 | |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23 | -€12,043 | -€12,066 | |
| Amounts payable | 17/49 | €36,873 | €80,380 | +€43,507 | +118.0% |
| Amounts payable after more than one year | 17 | €7,566 | €0 | -€7,566 | -100.0% |
| Financial debts | 170/4 | €7,566 | €0 | -€7,566 | -100.0% |
| Amounts payable within one year | 42/48 | €29,307 | €80,235 | +€50,928 | +173.8% |
| Current portion of amounts payable after more than one year | 42 | €7,472 | €7,566 | +€94 | +1.3% |
| Trade debts | 44 | €9,299 | €32,762 | +€23,463 | +252.3% |
| Suppliers | 440/4 | €9,299 | €32,762 | +€23,463 | +252.3% |
| Taxes, remuneration and social security | 45 | €6,352 | €4,708 | -€1,645 | -25.9% |
| Taxes | 450/3 | €6,352 | €4,708 | -€1,645 | -25.9% |
| Other amounts payable | 47/48 | €6,185 | €35,200 | +€29,016 | +469.1% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Non-recurring operating income | 76A | €757 | €0 | -€757 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,921 | €5,064 | +€142 | +2.9% |
| Other operating charges | 640/8 | €1,089 | €827 | -€263 | -24.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €27,557 | -€3,250 | -€30,807 | |
| Operating profit (loss) | 9901 | €21,547 | -€9,140 | -€30,687 | |
| Financial income | 75/76B | €203 | €170 | -€33 | -16.3% |
| Recurring financial income | 75 | €203 | €170 | -€33 | -16.3% |
| Financial charges | 65/66B | €3,348 | €2,854 | -€494 | -14.8% |
| Recurring financial charges | 65 | €3,348 | €2,854 | -€494 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €18,402 | -€11,824 | -€30,226 | |
| Income taxes | 67/77 | €2,776 | €242 | -€2,534 | -91.3% |
| Profit (loss) for the period | 9904 | €15,627 | -€12,066 | -€27,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,627 | -€12,066 | -€27,692 |
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 2 October 2026 via checked.be.