Augemus: 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.
Augemus
Largest movements
- Receivables within one year -€26,575
down €26,575 (-84.3%), from €31,540 to €4,965
of which Trade receivables: -€28,453
- Tangible fixed assets -€9,871
down €9,871 (-62.1%), from €15,900 to €6,029
of which Furniture and vehicles: -€8,589
- Cash +€7,901
up €7,901 (+12.1%), from €65,434 to €73,335
mainly Receivables within one year (+€26,575) and Other debts (+€16,987)
- Reserves -€41,956
down €41,956 (-79.0%), from €53,128 to €11,172
- Other debts +€16,987
up €16,987 (+56.6%), from €30,000 to €46,987
- Tax, wage and social debts -€5,107
down €5,107 (-41.6%), from €12,276 to €7,169
of which Taxes: -€5,103
- Trade debts +€1,579
up €1,579 (+312.3%), from €506 to €2,085
- Write-downs +€10,171
new in 2025: €10,171
- Gross operating margin +€4,230
up €4,230 (+14.4%), from €29,354 to €33,584
- Taxes +€1,177
up €1,177 (+61.5%), from €1,913 to €3,090
- Depreciation +€905
up €905 (+8.7%), from €10,357 to €11,263
- Other operating charges -€387
down €387 (-28.0%), from €1,384 to €997
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 | €114,510 | €86,013 | -€28,497 | -24.9% |
| Fixed assets | 21/28 | €15,900 | €6,029 | -€9,871 | -62.1% |
| Tangible fixed assets | 22/27 | €15,900 | €6,029 | -€9,871 | -62.1% |
| Plant, machinery and equipment | 23 | €4,013 | €2,730 | -€1,283 | -32.0% |
| Furniture and vehicles | 24 | €11,887 | €3,299 | -€8,589 | -72.3% |
| Current assets | 29/58 | €98,610 | €79,984 | -€18,626 | -18.9% |
| Amounts receivable within one year | 40/41 | €31,540 | €4,965 | -€26,575 | -84.3% |
| Trade receivables | 40 | €28,453 | €0 | -€28,453 | -100.0% |
| Other amounts receivable | 41 | €3,087 | €4,965 | +€1,879 | +60.9% |
| Cash at bank and in hand | 54/58 | €65,434 | €73,335 | +€7,901 | +12.1% |
| Deferred charges and accrued income | 490/1 | €1,635 | €1,684 | +€49 | +3.0% |
| Total equity and liabilities | 10/49 | €114,510 | €86,013 | -€28,497 | -24.9% |
| Equity | 10/15 | €71,728 | €29,772 | -€41,956 | -58.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,128 | €11,172 | -€41,956 | -79.0% |
| Distributable reserves | 133 | €53,128 | €11,172 | -€41,956 | -79.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,782 | €56,242 | +€13,460 | +31.5% |
| Amounts payable within one year | 42/48 | €42,782 | €56,242 | +€13,460 | +31.5% |
| Trade debts | 44 | €506 | €2,085 | +€1,579 | +312.3% |
| Suppliers | 440/4 | €506 | €2,085 | +€1,579 | +312.3% |
| Taxes, remuneration and social security | 45 | €12,276 | €7,169 | -€5,107 | -41.6% |
| Taxes | 450/3 | €12,272 | €7,169 | -€5,103 | -41.6% |
| Remuneration and social security | 454/9 | €4 | €0 | -€4 | -100.0% |
| Other amounts payable | 47/48 | €30,000 | €46,987 | +€16,987 | +56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,357 | €11,263 | +€905 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,171 | +€10,171 | |
| Other operating charges | 640/8 | €1,384 | €997 | -€387 | -28.0% |
| Gross operating margin | 9900 | €29,354 | €33,584 | +€4,230 | +14.4% |
| Operating profit (loss) | 9901 | €17,612 | €11,153 | -€6,459 | -36.7% |
| Financial income | 75/76B | €74 | €36 | -€39 | -51.7% |
| Recurring financial income | 75 | €74 | €36 | -€39 | -51.7% |
| Financial charges | 65/66B | €88 | €55 | -€33 | -37.2% |
| Recurring financial charges | 65 | €88 | €55 | -€33 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €17,598 | €11,134 | -€6,465 | -36.7% |
| Income taxes | 67/77 | €1,913 | €3,090 | +€1,177 | +61.5% |
| Profit (loss) for the period | 9904 | €15,685 | €8,044 | -€7,642 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,685 | €8,044 | -€7,642 | -48.7% |
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 29 September 2026 via checked.be.