AUGMENTA: 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.
AUGMENTA
Largest movements
- Tangible fixed assets +€2.6m
up €2.6m (+446.7%), from €571,756 to €3.1m
of which Land and buildings: +€2.5m
- Cash +€102,343
up €102,343 (+204.3%), from €50,085 to €152,427
mainly Contributions, distributions and other (+€2.5m) and Trade debts (+€120,282)
- Receivables within one year -€64,441
down €64,441 (-28.0%), from €229,967 to €165,526
- Revaluation surpluses +€2.5m
new in 2025: €2.5m
- Trade debts +€120,282
up €120,282 (+16758.2%), from €718 to €121,000
- Gross operating margin +€6,530
up €6,530 (+10.6%), from €61,667 to €68,197
- Depreciation +€3,678
up €3,678 (+9.0%), from €41,058 to €44,736
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 | €859,094 | €3,450,519 | +€2.6m | +301.6% |
| Fixed assets | 21/28 | €571,756 | €3,125,560 | +€2.6m | +446.7% |
| Tangible fixed assets | 22/27 | €571,756 | €3,125,560 | +€2.6m | +446.7% |
| Land and buildings | 22 | €519,313 | €3,069,262 | +€2.5m | +491.0% |
| Plant, machinery and equipment | 23 | €52,094 | €56,298 | +€4,205 | +8.1% |
| Furniture and vehicles | 24 | €349 | €0 | -€349 | -100.0% |
| Current assets | 29/58 | €287,339 | €324,958 | +€37,620 | +13.1% |
| Amounts receivable within one year | 40/41 | €229,967 | €165,526 | -€64,441 | -28.0% |
| Other amounts receivable | 41 | €229,967 | €165,526 | -€64,441 | -28.0% |
| Cash at bank and in hand | 54/58 | €50,085 | €152,427 | +€102,343 | +204.3% |
| Deferred charges and accrued income | 490/1 | €7,287 | €7,005 | -€282 | -3.9% |
| Total equity and liabilities | 10/49 | €859,094 | €3,450,519 | +€2.6m | +301.6% |
| Equity | 10/15 | €617,172 | €3,081,680 | +€2.5m | +399.3% |
| Contributions | 10/11 | €933,319 | €933,319 | = | 0.0% |
| Capital | 10 | €933,319 | €933,319 | = | 0.0% |
| Issued capital | 100 | €933,319 | €933,319 | = | 0.0% |
| Revaluation surpluses | 12 | - | €2,457,175 | +€2.5m | |
| Reserves | 13 | €54,559 | €50,135 | -€4,424 | -8.1% |
| Tax-exempt reserves | 132 | €54,559 | €50,135 | -€4,424 | -8.1% |
| Profit (loss) carried forward | 14 | -€370,706 | -€358,950 | +€11,756 | +3.2% |
| Provisions and deferred taxes | 16 | €18,186 | €16,712 | -€1,475 | -8.1% |
| Deferred taxes | 168 | €18,186 | €16,712 | -€1,475 | -8.1% |
| Amounts payable | 17/49 | €223,736 | €352,127 | +€128,391 | +57.4% |
| Amounts payable after more than one year | 17 | €134,234 | €134,234 | = | 0.0% |
| Financial debts | 170/4 | €134,234 | €134,234 | = | 0.0% |
| Amounts payable within one year | 42/48 | €81,462 | €209,821 | +€128,359 | +157.6% |
| Trade debts | 44 | €718 | €121,000 | +€120,282 | +16758.2% |
| Suppliers | 440/4 | €718 | €121,000 | +€120,282 | +16758.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €80,745 | €88,821 | +€8,076 | +10.0% |
| Accrued charges and deferred income | 492/3 | €8,039 | €8,071 | +€32 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,058 | €44,736 | +€3,678 | +9.0% |
| Other operating charges | 640/8 | €14,296 | €14,681 | +€385 | +2.7% |
| Gross operating margin | 9900 | €61,667 | €68,197 | +€6,530 | +10.6% |
| Operating profit (loss) | 9901 | €6,313 | €8,780 | +€2,467 | +39.1% |
| Financial income | 75/76B | €4,758 | €4,649 | -€110 | -2.3% |
| Recurring financial income | 75 | €4,758 | €4,649 | -€110 | -2.3% |
| Financial charges | 65/66B | €7,560 | €7,571 | +€11 | +0.1% |
| Recurring financial charges | 65 | €7,560 | €7,571 | +€11 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €3,511 | €5,858 | +€2,347 | +66.8% |
| Transfer from deferred taxes | 780 | €1,475 | €1,475 | = | 0.0% |
| Profit (loss) for the period | 9904 | €4,986 | €7,332 | +€2,347 | +47.1% |
| Transfer from tax-exempt reserves | 789 | €4,424 | €4,424 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,410 | €11,756 | +€2,347 | +24.9% |
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 4 October 2026 via checked.be.