AUGER EVENT: 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.
AUGER EVENT
Largest movements
- Tangible fixed assets -€41,912
down €41,912 (-17.8%), from €235,257 to €193,345
of which Furniture and vehicles: -€23,173
- Receivables within one year +€17,779
up €17,779 (+55.9%), from €31,805 to €49,584
of which Trade receivables: +€12,958
- Cash +€6,178
up €6,178 (+3.2%), from €190,845 to €197,023
mainly Depreciation (+€49,783) and Trade debts (+€22,115)
- Deferred charges and accrued income +€4,849
up €4,849 (+133%), from €3,647 to €8,496
- Other debts -€37,361
down €37,361 (-80.2%), from €46,597 to €9,236
- Debts after one year -€25,819
down €25,819 (-14.6%), from €177,219 to €151,400
of which Financial debts: -€29,903
- Trade debts +€22,115
up €22,115 (+25.6%), from €86,312 to €108,428
- Reserves +€20,000
up €20,000 (+323%), from €6,197 to €26,197
of which Distributable reserves: +€20,000
- Short-term financial debts +€5,065
new in 2025: €5,065
- Write-downs -€23,079
no longer reported in 2025 (was €23,079)
- Depreciation +€12,154
up €12,154 (+32.3%), from €37,629 to €49,783
- Gross operating margin -€5,979
down €5,979 (-3.9%), from €152,965 to €146,986
- Staff costs -€4,578
down €4,578 (-10.0%), from €45,770 to €41,192
- Taxes +€3,733
up €3,733 (+37.0%), from €10,088 to €13,821
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 | €463,970 | €452,536 | -€11,433 | -2.5% |
| Fixed assets | 21/28 | €236,529 | €194,617 | -€41,912 | -17.7% |
| Tangible fixed assets | 22/27 | €235,257 | €193,345 | -€41,912 | -17.8% |
| Land and buildings | 22 | €34,049 | €29,735 | -€4,315 | -12.7% |
| Plant, machinery and equipment | 23 | €4,225 | €3,503 | -€723 | -17.1% |
| Furniture and vehicles | 24 | €77,435 | €54,262 | -€23,173 | -29.9% |
| Leasing and similar rights | 25 | €31,129 | €22,879 | -€8,250 | -26.5% |
| Other tangible fixed assets | 26 | €88,418 | €82,966 | -€5,452 | -6.2% |
| Financial fixed assets | 28 | €1,272 | €1,272 | = | 0.0% |
| Current assets | 29/58 | €227,440 | €257,919 | +€30,479 | +13.4% |
| Stocks and contracts in progress | 3 | €1,143 | €2,816 | +€1,673 | +146% |
| Stocks | 30/36 | €1,143 | €2,816 | +€1,673 | +146% |
| Amounts receivable within one year | 40/41 | €31,805 | €49,584 | +€17,779 | +55.9% |
| Trade receivables | 40 | €30,270 | €43,228 | +€12,958 | +42.8% |
| Other amounts receivable | 41 | €1,535 | €6,356 | +€4,821 | +314% |
| Cash at bank and in hand | 54/58 | €190,845 | €197,023 | +€6,178 | +3.2% |
| Deferred charges and accrued income | 490/1 | €3,647 | €8,496 | +€4,849 | +133% |
| Total equity and liabilities | 10/49 | €463,970 | €452,536 | -€11,433 | -2.5% |
| Equity | 10/15 | €79,176 | €100,480 | +€21,304 | +26.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €26,197 | +€20,000 | +323% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €11,005 | €12,309 | +€1,304 | +11.9% |
| Amounts payable | 17/49 | €384,794 | €352,056 | -€32,737 | -8.5% |
| Amounts payable after more than one year | 17 | €177,219 | €151,400 | -€25,819 | -14.6% |
| Financial debts | 170/4 | €112,659 | €82,757 | -€29,903 | -26.5% |
| Other amounts payable | 178/9 | €64,560 | €68,644 | +€4,084 | +6.3% |
| Amounts payable within one year | 42/48 | €199,937 | €195,766 | -€4,171 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €28,115 | €29,423 | +€1,308 | +4.7% |
| Financial debts | 43 | - | €5,065 | +€5,065 | |
| Credit institutions | 430/8 | - | €5,065 | +€5,065 | |
| Trade debts | 44 | €86,312 | €108,428 | +€22,115 | +25.6% |
| Suppliers | 440/4 | €86,312 | €108,428 | +€22,115 | +25.6% |
| Taxes, remuneration and social security | 45 | €38,913 | €43,614 | +€4,702 | +12.1% |
| Taxes | 450/3 | €24,502 | €23,773 | -€728 | -3.0% |
| Remuneration and social security | 454/9 | €14,411 | €19,841 | +€5,430 | +37.7% |
| Other amounts payable | 47/48 | €46,597 | €9,236 | -€37,361 | -80.2% |
| Accrued charges and deferred income | 492/3 | €7,637 | €4,890 | -€2,748 | -36.0% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €45,770 | €41,192 | -€4,578 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,629 | €49,783 | +€12,154 | +32.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,079 | - | -€23,079 | |
| Other operating charges | 640/8 | €9,252 | €6,678 | -€2,574 | -27.8% |
| Non-recurring operating charges | 66A | - | €824 | +€824 | |
| Gross operating margin | 9900 | €152,965 | €146,986 | -€5,979 | -3.9% |
| Operating profit (loss) | 9901 | €37,235 | €48,509 | +€11,273 | +30.3% |
| Financial income | 75/76B | €309 | €31 | -€278 | -89.9% |
| Recurring financial income | 75 | €309 | €31 | -€278 | -89.9% |
| Financial charges | 65/66B | €13,445 | €13,415 | -€30 | -0.2% |
| Recurring financial charges | 65 | €13,445 | €13,415 | -€30 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €24,100 | €35,125 | +€11,025 | +45.7% |
| Income taxes | 67/77 | €10,088 | €13,821 | +€3,733 | +37.0% |
| Profit (loss) for the period | 9904 | €14,012 | €21,304 | +€7,292 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,012 | €21,304 | +€7,292 | +52.0% |
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 1 November 2026 via checked.be.