AUGALVA: 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.
AUGALVA
Largest movements
- Cash +€75,282
up €75,282 (+118%), from €63,618 to €138,900
mainly Net result for the year (+€119,101) and Other debts (+€62,539)
- Receivables within one year -€61,658
down €61,658 (-69.0%), from €89,312 to €27,654
of which Trade receivables: -€44,443
- Tangible fixed assets -€4,900
down €4,900 (-22.3%), from €21,979 to €17,080
of which Other tangible fixed assets: -€3,049
- Other debts +€62,539
up €62,539 (+62.5%), from €100,000 to €162,539
- Reserves -€40,899
down €40,899 (-68.7%), from €59,568 to €18,668
- Tax, wage and social debts -€12,504
down €12,504 (-100.0%), from €12,506 to €2
- Financial income +€26,911
up €26,911 (+66.7%), from €40,335 to €67,246
- Gross operating margin -€3,175
down €3,175 (-4.2%), from €75,132 to €71,957
- Depreciation -€1,050
down €1,050 (-17.6%), from €5,949 to €4,900
- Taxes -€828
down €828 (-5.5%), from €15,158 to €14,330
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 | €194,107 | €202,773 | +€8,666 | +4.5% |
| Fixed assets | 21/28 | €39,029 | €34,130 | -€4,900 | -12.6% |
| Tangible fixed assets | 22/27 | €21,979 | €17,080 | -€4,900 | -22.3% |
| Furniture and vehicles | 24 | €2,502 | €651 | -€1,851 | -74.0% |
| Other tangible fixed assets | 26 | €19,477 | €16,428 | -€3,049 | -15.7% |
| Financial fixed assets | 28 | €17,050 | €17,050 | = | 0.0% |
| Current assets | 29/58 | €155,078 | €168,644 | +€13,565 | +8.7% |
| Amounts receivable within one year | 40/41 | €89,312 | €27,654 | -€61,658 | -69.0% |
| Trade receivables | 40 | €71,009 | €26,566 | -€44,443 | -62.6% |
| Other amounts receivable | 41 | €18,304 | €1,088 | -€17,215 | -94.1% |
| Cash at bank and in hand | 54/58 | €63,618 | €138,900 | +€75,282 | +118% |
| Deferred charges and accrued income | 490/1 | €2,148 | €2,089 | -€59 | -2.7% |
| Total equity and liabilities | 10/49 | €194,107 | €202,773 | +€8,666 | +4.5% |
| Equity | 10/15 | €78,168 | €37,268 | -€40,899 | -52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,568 | €18,668 | -€40,899 | -68.7% |
| Distributable reserves | 133 | €59,568 | €18,668 | -€40,899 | -68.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,939 | €165,505 | +€49,565 | +42.8% |
| Amounts payable within one year | 42/48 | €115,837 | €165,393 | +€49,557 | +42.8% |
| Financial debts | 43 | €348 | €138 | -€210 | -60.3% |
| Credit institutions | 430/8 | €348 | €138 | -€210 | -60.3% |
| Trade debts | 44 | €2,983 | €2,714 | -€269 | -9.0% |
| Suppliers | 440/4 | €2,983 | €2,714 | -€269 | -9.0% |
| Taxes, remuneration and social security | 45 | €12,506 | €2 | -€12,504 | -100.0% |
| Taxes | 450/3 | €12,506 | €2 | -€12,504 | -100.0% |
| Other amounts payable | 47/48 | €100,000 | €162,539 | +€62,539 | +62.5% |
| Accrued charges and deferred income | 492/3 | €103 | €111 | +€8 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,949 | €4,900 | -€1,050 | -17.6% |
| Other operating charges | 640/8 | €677 | €697 | +€20 | +3.0% |
| Gross operating margin | 9900 | €75,132 | €71,957 | -€3,175 | -4.2% |
| Operating profit (loss) | 9901 | €68,505 | €66,360 | -€2,145 | -3.1% |
| Financial income | 75/76B | €40,335 | €67,246 | +€26,911 | +66.7% |
| Recurring financial income | 75 | €40,335 | €67,246 | +€26,911 | +66.7% |
| Financial charges | 65/66B | €73 | €176 | +€103 | +143% |
| Recurring financial charges | 65 | €73 | €176 | +€103 | +143% |
| Profit (loss) for the period before taxes | 9903 | €108,768 | €133,431 | +€24,663 | +22.7% |
| Income taxes | 67/77 | €15,158 | €14,330 | -€828 | -5.5% |
| Profit (loss) for the period | 9904 | €93,610 | €119,101 | +€25,491 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,610 | €119,101 | +€25,491 | +27.2% |
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 13 October 2026 via checked.be.