AUFISCO: 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.
AUFISCO
Largest movements
- Cash -€13,200
down €13,200 (-15.2%), from €86,969 to €73,769
mainly Net result for the year (-€13,671) and Receivables within one year (-€948)
- Profit (loss) carried forward -€13,671
down €13,671 (-14.9%), from €91,533 to €77,862
- Trade debts +€2,456
up €2,456 (+2125.9%), from €116 to €2,572
- Depreciation -€21,431
down €21,431 (-98.2%), from €21,822 to €390
- Gross operating margin +€3,509
up €3,509 (+20.6%), from -€17,070 to -€13,562
- Financial income +€668
up €668 (+16.8%), from €3,975 to €4,643
- Other operating charges -€528
down €528 (-21.6%), from €2,443 to €1,915
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 | €188,907 | €176,902 | -€12,005 | -6.4% |
| Fixed assets | 21/28 | €19,693 | €19,303 | -€390 | -2.0% |
| Tangible fixed assets | 22/27 | €943 | €553 | -€390 | -41.4% |
| Furniture and vehicles | 24 | €943 | €553 | -€390 | -41.4% |
| Financial fixed assets | 28 | €18,750 | €18,750 | = | 0.0% |
| Current assets | 29/58 | €169,214 | €157,599 | -€11,615 | -6.9% |
| Amounts receivable within one year | 40/41 | €81,907 | €82,855 | +€948 | +1.2% |
| Trade receivables | 40 | €3,823 | €3,025 | -€798 | -20.9% |
| Other amounts receivable | 41 | €78,084 | €79,830 | +€1,746 | +2.2% |
| Cash at bank and in hand | 54/58 | €86,969 | €73,769 | -€13,200 | -15.2% |
| Deferred charges and accrued income | 490/1 | €338 | €975 | +€637 | +188.3% |
| Total equity and liabilities | 10/49 | €188,907 | €176,902 | -€12,005 | -6.4% |
| Equity | 10/15 | €173,338 | €159,667 | -€13,671 | -7.9% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,533 | €77,862 | -€13,671 | -14.9% |
| Amounts payable | 17/49 | €15,569 | €17,235 | +€1,666 | +10.7% |
| Amounts payable within one year | 42/48 | €14,376 | €16,905 | +€2,528 | +17.6% |
| Trade debts | 44 | €116 | €2,572 | +€2,456 | +2125.9% |
| Suppliers | 440/4 | €116 | €2,572 | +€2,456 | +2125.9% |
| Taxes, remuneration and social security | 45 | €1,961 | €2,033 | +€72 | +3.7% |
| Taxes | 450/3 | €1,961 | €2,033 | +€72 | +3.7% |
| Other amounts payable | 47/48 | €12,300 | €12,300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,193 | €330 | -€863 | -72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,822 | €390 | -€21,431 | -98.2% |
| Other operating charges | 640/8 | €2,443 | €1,915 | -€528 | -21.6% |
| Gross operating margin | 9900 | -€17,070 | -€13,562 | +€3,509 | +20.6% |
| Operating profit (loss) | 9901 | -€41,335 | -€15,867 | +€25,468 | +61.6% |
| Financial income | 75/76B | €3,975 | €4,643 | +€668 | +16.8% |
| Recurring financial income | 75 | €3,975 | €4,643 | +€668 | +16.8% |
| Financial charges | 65/66B | €1,350 | €1,492 | +€142 | +10.5% |
| Recurring financial charges | 65 | €1,350 | €1,492 | +€142 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,710 | -€12,716 | +€25,994 | +67.1% |
| Income taxes | 67/77 | €902 | €954 | +€53 | +5.8% |
| Profit (loss) for the period | 9904 | -€39,612 | -€13,671 | +€25,941 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,612 | -€13,671 | +€25,941 | +65.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.