AUGER LAURENCE: 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 LAURENCE
Largest movements
- Current investments -€156,050
down €156,050 (-12.8%), from €1.2m to €1.1m
- Receivables within one year +€37,452
up €37,452 (+90.7%), from €41,310 to €78,762
- Cash +€23,630
up €23,630 (+17.3%), from €136,476 to €160,106
mainly Current investments (+€156,050) and Net result for the year (+€108,824)
- Other debts -€248,060
down €248,060 (-32.5%), from €762,389 to €514,328
- Reserves +€108,824
up €108,824 (+15.7%), from €694,790 to €803,614
- Current portion of long-term debt +€25,691
up €25,691 (+411%), from €6,255 to €31,946
- Financial charges +€72,484
up €72,484 (+142%), from €51,170 to €123,654
- Financial income +€46,599
up €46,599 (+296%), from €15,730 to €62,329
- Gross operating margin -€31,974
down €31,974 (-12.6%), from €254,333 to €222,359
- Taxes -€26,134
down €26,134 (-38.4%), from €67,999 to €41,866
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 | €1,568,643 | €1,467,439 | -€101,204 | -6.5% |
| Fixed assets | 21/28 | €92,615 | €82,642 | -€9,973 | -10.8% |
| Tangible fixed assets | 22/27 | €92,615 | €82,642 | -€9,973 | -10.8% |
| Furniture and vehicles | 24 | €17,990 | €11,748 | -€6,242 | -34.7% |
| Leasing and similar rights | 25 | €74,625 | €70,894 | -€3,731 | -5.0% |
| Current assets | 29/58 | €1,476,028 | €1,384,797 | -€91,231 | -6.2% |
| Amounts receivable within one year | 40/41 | €41,310 | €78,762 | +€37,452 | +90.7% |
| Other amounts receivable | 41 | €41,310 | €78,762 | +€37,452 | +90.7% |
| Current investments | 50/53 | €1,215,281 | €1,059,231 | -€156,050 | -12.8% |
| Cash at bank and in hand | 54/58 | €136,476 | €160,106 | +€23,630 | +17.3% |
| Deferred charges and accrued income | 490/1 | €82,960 | €86,697 | +€3,736 | +4.5% |
| Total equity and liabilities | 10/49 | €1,568,643 | €1,467,439 | -€101,204 | -6.5% |
| Equity | 10/15 | €787,790 | €896,614 | +€108,824 | +13.8% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €694,790 | €803,614 | +€108,824 | +15.7% |
| Distributable reserves | 133 | €694,790 | €803,614 | +€108,824 | +15.7% |
| Amounts payable | 17/49 | €780,853 | €570,825 | -€210,028 | -26.9% |
| Amounts payable after more than one year | 17 | €11,686 | €5,348 | -€6,339 | -54.2% |
| Financial debts | 170/4 | €11,686 | €5,348 | -€6,339 | -54.2% |
| Amounts payable within one year | 42/48 | €769,167 | €565,477 | -€203,689 | -26.5% |
| Current portion of amounts payable after more than one year | 42 | €6,255 | €31,946 | +€25,691 | +411% |
| Trade debts | 44 | €523 | €4,264 | +€3,740 | +715% |
| Suppliers | 440/4 | €523 | €4,264 | +€3,740 | +715% |
| Taxes, remuneration and social security | 45 | - | €14,940 | +€14,940 | |
| Taxes | 450/3 | - | €14,940 | +€14,940 | |
| Other amounts payable | 47/48 | €762,389 | €514,328 | -€248,060 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,973 | €9,973 | = | 0.0% |
| Other operating charges | 640/8 | €356 | €371 | +€15 | +4.1% |
| Gross operating margin | 9900 | €254,333 | €222,359 | -€31,974 | -12.6% |
| Operating profit (loss) | 9901 | €244,004 | €212,015 | -€31,989 | -13.1% |
| Financial income | 75/76B | €15,730 | €62,329 | +€46,599 | +296% |
| Recurring financial income | 75 | €15,730 | €62,329 | +€46,599 | +296% |
| Financial charges | 65/66B | €51,170 | €123,654 | +€72,484 | +142% |
| Recurring financial charges | 65 | €51,170 | €123,654 | +€72,484 | +142% |
| Profit (loss) for the period before taxes | 9903 | €208,563 | €150,690 | -€57,874 | -27.7% |
| Income taxes | 67/77 | €67,999 | €41,866 | -€26,134 | -38.4% |
| Profit (loss) for the period | 9904 | €140,564 | €108,824 | -€31,740 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,564 | €108,824 | -€31,740 | -22.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.