AUG7: 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.
AUG7
Largest movements
- Receivables within one year -€71,974
down €71,974 (-33.0%), from €218,397 to €146,423
of which Other amounts receivable: -€65,658
- Tangible fixed assets +€52,921
up €52,921 (+9.3%), from €568,073 to €620,993
of which Furniture and vehicles: +€54,978
- Deferred charges and accrued income +€31,511
new in 2025: €31,511
- Cash +€18,278
up €18,278 (+60.7%), from €30,118 to €48,396
mainly Receivables within one year (+€71,974) and Contributions, distributions and other (+€47,612)
- Reserves +€60,631
up €60,631 (+103.5%), from €58,563 to €119,194
of which Distributable reserves: +€60,631
- Debts after one year -€49,642
down €49,642 (-14.8%), from €334,629 to €284,988
- Short-term financial debts +€11,499
up €11,499 (+32.9%), from €34,977 to €46,476
- Gross operating margin +€32,581
up €32,581 (+68.0%), from €47,885 to €80,466
- Other operating charges +€19,337
up €19,337 (+446.4%), from €4,332 to €23,669
- Depreciation +€15,840
up €15,840 (+75.6%), from €20,962 to €36,803
- Financial charges -€3,930
down €3,930 (-72.3%), from €5,433 to €1,503
- Financial income -€3,145
no longer reported in 2025 (was €3,145)
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.
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 | €825,588 | €856,324 | +€30,736 | +3.7% |
| Fixed assets | 21/28 | €577,073 | €629,993 | +€52,921 | +9.2% |
| Tangible fixed assets | 22/27 | €568,073 | €620,993 | +€52,921 | +9.3% |
| Land and buildings | 22 | €478,106 | €481,827 | +€3,720 | +0.8% |
| Plant, machinery and equipment | 23 | €8,715 | €18,770 | +€10,055 | +115.4% |
| Furniture and vehicles | 24 | €40,758 | €95,736 | +€54,978 | +134.9% |
| Other tangible fixed assets | 26 | €40,494 | €24,661 | -€15,833 | -39.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €248,515 | €226,331 | -€22,184 | -8.9% |
| Amounts receivable within one year | 40/41 | €218,397 | €146,423 | -€71,974 | -33.0% |
| Trade receivables | 40 | €117,162 | €110,846 | -€6,316 | -5.4% |
| Other amounts receivable | 41 | €101,235 | €35,577 | -€65,658 | -64.9% |
| Cash at bank and in hand | 54/58 | €30,118 | €48,396 | +€18,278 | +60.7% |
| Deferred charges and accrued income | 490/1 | - | €31,511 | +€31,511 | |
| Total equity and liabilities | 10/49 | €825,588 | €856,324 | +€30,736 | +3.7% |
| Equity | 10/15 | €369,084 | €429,716 | +€60,631 | +16.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,563 | €119,194 | +€60,631 | +103.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,703 | €117,334 | +€60,631 | +106.9% |
| Profit (loss) carried forward | 14 | €298,121 | €298,121 | = | 0.0% |
| Amounts payable | 17/49 | €456,503 | €426,608 | -€29,895 | -6.5% |
| Amounts payable after more than one year | 17 | €334,629 | €284,988 | -€49,642 | -14.8% |
| Financial debts | 170/4 | €334,629 | €284,988 | -€49,642 | -14.8% |
| Amounts payable within one year | 42/48 | €121,874 | €135,349 | +€13,475 | +11.1% |
| Financial debts | 43 | €34,977 | €46,476 | +€11,499 | +32.9% |
| Credit institutions | 430/8 | €34,977 | €46,476 | +€11,499 | +32.9% |
| Trade debts | 44 | €67,146 | €62,339 | -€4,807 | -7.2% |
| Suppliers | 440/4 | €67,146 | €62,339 | -€4,807 | -7.2% |
| Taxes, remuneration and social security | 45 | €19,751 | €19,597 | -€154 | -0.8% |
| Taxes | 450/3 | €19,751 | €19,562 | -€189 | -1.0% |
| Remuneration and social security | 454/9 | - | €35 | +€35 | |
| Other amounts payable | 47/48 | - | €6,937 | +€6,937 | |
| Accrued charges and deferred income | 492/3 | - | €6,272 | +€6,272 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,962 | €36,803 | +€15,840 | +75.6% |
| Other operating charges | 640/8 | €4,332 | €23,669 | +€19,337 | +446.4% |
| Gross operating margin | 9900 | €47,885 | €80,466 | +€32,581 | +68.0% |
| Operating profit (loss) | 9901 | €22,591 | €19,995 | -€2,596 | -11.5% |
| Financial income | 75/76B | €3,145 | - | -€3,145 | |
| Recurring financial income | 75 | €3,145 | - | -€3,145 | |
| Financial charges | 65/66B | €5,433 | €1,503 | -€3,930 | -72.3% |
| Recurring financial charges | 65 | €5,433 | €1,503 | -€3,930 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €20,303 | €18,491 | -€1,811 | -8.9% |
| Income taxes | 67/77 | €8,173 | €5,473 | -€2,700 | -33.0% |
| Profit (loss) for the period | 9904 | €12,130 | €13,019 | +€888 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,130 | €13,019 | +€888 | +7.3% |
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 1 October 2026 via checked.be.