AUGIAS CONSULTING: 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.
AUGIAS CONSULTING
Largest movements
- Cash +€20,833
up €20,833 (+393%), from €5,300 to €26,134
mainly Other debts (+€17,854) and Depreciation (+€17,625)
- Tangible fixed assets -€14,605
down €14,605 (-11.9%), from €122,534 to €107,929
of which Land and buildings: -€9,188
- Current investments +€6,184
up €6,184 (+6.7%), from €92,889 to €99,073
- Other debts +€17,854
new in 2025: €17,854
- Debts after one year -€11,510
down €11,510 (-14.1%), from €81,881 to €70,370
- Reserves +€6,562
up €6,562 (+6.6%), from €99,141 to €105,703
of which Distributable reserves: +€6,562
- Depreciation -€2,705
down €2,705 (-13.3%), from €20,330 to €17,625
- Financial charges +€948
up €948 (+24.1%), from €3,936 to €4,885
- Taxes +€717
up €717 (+37.8%), from €1,896 to €2,613
- Gross operating margin +€637
up €637 (+2.1%), from €30,298 to €30,935
- Other operating charges +€502
up €502 (+55.1%), from €912 to €1,414
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 | €227,370 | €238,941 | +€11,572 | +5.1% |
| Fixed assets | 21/28 | €122,534 | €107,929 | -€14,605 | -11.9% |
| Tangible fixed assets | 22/27 | €122,534 | €107,929 | -€14,605 | -11.9% |
| Land and buildings | 22 | €82,687 | €73,500 | -€9,188 | -11.1% |
| Plant, machinery and equipment | 23 | €36,335 | €29,000 | -€7,335 | -20.2% |
| Furniture and vehicles | 24 | €3,511 | €5,429 | +€1,918 | +54.6% |
| Current assets | 29/58 | €104,836 | €131,013 | +€26,177 | +25.0% |
| Amounts receivable within one year | 40/41 | €1,354 | €0 | -€1,354 | -100% |
| Trade receivables | 40 | €398 | €0 | -€398 | -100% |
| Other amounts receivable | 41 | €956 | €0 | -€956 | -100% |
| Current investments | 50/53 | €92,889 | €99,073 | +€6,184 | +6.7% |
| Cash at bank and in hand | 54/58 | €5,300 | €26,134 | +€20,833 | +393% |
| Deferred charges and accrued income | 490/1 | €5,292 | €5,806 | +€513 | +9.7% |
| Total equity and liabilities | 10/49 | €227,370 | €238,941 | +€11,572 | +5.1% |
| Equity | 10/15 | €119,601 | €124,303 | +€4,702 | +3.9% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €99,141 | €105,703 | +€6,562 | +6.6% |
| Tax-exempt reserves | 132 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €96,662 | €103,224 | +€6,562 | +6.8% |
| Amounts payable | 17/49 | €107,768 | €114,638 | +€6,870 | +6.4% |
| Amounts payable after more than one year | 17 | €81,881 | €70,370 | -€11,510 | -14.1% |
| Financial debts | 170/4 | €81,881 | €70,370 | -€11,510 | -14.1% |
| Amounts payable within one year | 42/48 | €25,888 | €44,268 | +€18,380 | +71.0% |
| Current portion of amounts payable after more than one year | 42 | €10,783 | €11,510 | +€728 | +6.7% |
| Trade debts | 44 | €8,832 | €7,794 | -€1,038 | -11.7% |
| Suppliers | 440/4 | €8,832 | €7,794 | -€1,038 | -11.7% |
| Taxes, remuneration and social security | 45 | €6,273 | €7,109 | +€836 | +13.3% |
| Taxes | 450/3 | €6,273 | €7,109 | +€836 | +13.3% |
| Other amounts payable | 47/48 | - | €17,854 | +€17,854 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,330 | €17,625 | -€2,705 | -13.3% |
| Other operating charges | 640/8 | €912 | €1,414 | +€502 | +55.1% |
| Gross operating margin | 9900 | €30,298 | €30,935 | +€637 | +2.1% |
| Operating profit (loss) | 9901 | €9,056 | €11,896 | +€2,840 | +31.4% |
| Financial income | 75/76B | €291 | €304 | +€13 | +4.3% |
| Recurring financial income | 75 | €291 | €304 | +€13 | +4.3% |
| Financial charges | 65/66B | €3,936 | €4,885 | +€948 | +24.1% |
| Recurring financial charges | 65 | €3,936 | €4,885 | +€948 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €5,411 | €7,315 | +€1,904 | +35.2% |
| Income taxes | 67/77 | €1,896 | €2,613 | +€717 | +37.8% |
| Profit (loss) for the period | 9904 | €3,515 | €4,702 | +€1,187 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,515 | €4,702 | +€1,187 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.