AUGHAR: 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.
AUGHAR
Largest movements
- Cash +€20,394
up €20,394 (+122.2%), from €16,695 to €37,089
mainly Depreciation (+€7,702) and Net result for the year (+€5,759)
- Tangible fixed assets -€7,702
down €7,702 (-46.5%), from €16,553 to €8,851
of which Furniture and vehicles: -€5,161
- Receivables within one year -€2,980
down €2,980 (-18.8%), from €15,814 to €12,835
- Profit (loss) carried forward +€5,759
up €5,759 (+35.7%), from €16,115 to €21,873
- Other debts +€4,088
up €4,088 (+60.6%), from €6,745 to €10,834
- Gross operating margin +€13,973
up €13,973 (+3211.7%), from €435 to €14,408
- Depreciation -€870
down €870 (-10.2%), from €8,573 to €7,702
- Taxes +€150
up €150 (+119.1%), from €126 to €276
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 | €50,812 | €60,873 | +€10,061 | +19.8% |
| Fixed assets | 21/28 | €16,553 | €8,851 | -€7,702 | -46.5% |
| Tangible fixed assets | 22/27 | €16,553 | €8,851 | -€7,702 | -46.5% |
| Furniture and vehicles | 24 | €5,837 | €676 | -€5,161 | -88.4% |
| Other tangible fixed assets | 26 | €10,716 | €8,175 | -€2,541 | -23.7% |
| Current assets | 29/58 | €34,259 | €52,022 | +€17,764 | +51.9% |
| Amounts receivable within one year | 40/41 | €15,814 | €12,835 | -€2,980 | -18.8% |
| Trade receivables | 40 | €15,814 | €12,835 | -€2,980 | -18.8% |
| Cash at bank and in hand | 54/58 | €16,695 | €37,089 | +€20,394 | +122.2% |
| Deferred charges and accrued income | 490/1 | €1,749 | €2,099 | +€349 | +20.0% |
| Total equity and liabilities | 10/49 | €50,812 | €60,873 | +€10,061 | +19.8% |
| Equity | 10/15 | €36,520 | €42,278 | +€5,759 | +15.8% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,115 | €21,873 | +€5,759 | +35.7% |
| Amounts payable | 17/49 | €14,293 | €18,595 | +€4,303 | +30.1% |
| Amounts payable within one year | 42/48 | €14,293 | €18,595 | +€4,303 | +30.1% |
| Trade debts | 44 | €4,653 | €4,587 | -€66 | -1.4% |
| Suppliers | 440/4 | €4,653 | €4,587 | -€66 | -1.4% |
| Taxes, remuneration and social security | 45 | €2,895 | €3,174 | +€280 | +9.7% |
| Taxes | 450/3 | €1,268 | €1,532 | +€264 | +20.8% |
| Remuneration and social security | 454/9 | €1,627 | €1,643 | +€16 | +1.0% |
| Other amounts payable | 47/48 | €6,745 | €10,834 | +€4,088 | +60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,573 | €7,702 | -€870 | -10.2% |
| Other operating charges | 640/8 | €698 | €636 | -€62 | -8.9% |
| Gross operating margin | 9900 | €435 | €14,408 | +€13,973 | +3211.7% |
| Operating profit (loss) | 9901 | -€8,836 | €6,070 | +€14,905 | |
| Financial charges | 65/66B | €94 | €35 | -€59 | -62.6% |
| Recurring financial charges | 65 | €94 | €35 | -€59 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,930 | €6,034 | +€14,964 | |
| Income taxes | 67/77 | €126 | €276 | +€150 | +119.1% |
| Profit (loss) for the period | 9904 | -€9,055 | €5,759 | +€14,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,055 | €5,759 | +€14,814 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.